Appraisal Review Board Manual Texas Comptroller Of-Books Pdf

Appraisal Review Board Manual Texas Comptroller of
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You may email general questions to, ptad cpa cpa texas gov. Sign up to receive Comptroller s office email updates. on the topics of your choice at, comptroller texas gov subscribe. Address general questions to PTAD by writing to, Property Tax Assistance Division. P O Box 13528, Austin TX 78711 3528, or by calling the. ARB Hotline 800 252 7551, Tax Code Section 5 041 f states.
The comptroller may not advise a property owner a property owner s agent or the chief. appraiser or another employee of an appraisal district on a matter that the comptroller. knows is the subject of a protest to the appraisal review board The comptroller may pro. vide advice to an appraisal review board member as authorized by Subsection a 4 of this. section or Section 5 103 and may communicate with the chairman of an appraisal review. board or a taxpayer liaison officer concerning a complaint filed under Section 6 052. Subsection a 4 authorizes the Comptroller s office to provide answers to technical ques. tions relating to the duties and responsibilities of appraisal review board ARB members and. property appraisal issues Tax Code Section 5 103 requires the Comptroller s office to prepare. model hearing procedures for ARBs that must address specific issues It requires the Comp. troller s office to prescribe the contents of a survey form for the purpose of providing the pub. lic with a reasonable opportunity to offer comments and suggestions concerning the ARB. The Comptroller s office may provide advice to ARB members concerning. the duties and responsibilities of the ARB, property appraisal issues. the Comptroller s model hearing procedures and, the Comptroller s ARB survey. The Comptroller s office may communicate with the ARB chairman or the taxpayer liaison of. ficer about written complaints that the ARB has authority to resolve and that are filed with the. appraisal district board of directors, Texas Property Tax. Table of Contents, Introduction to Appraisal Review Boards 1. Chapter 1 ARB Member Qualifications Appointment and Oath 5. Who can serve 5, Appointing the ARB size and terms 7.
ARB member removal 7, Appointment of temporary ARB members 9. Appointment of auxiliary ARB members 9, Access to criminal history record information 9. Oath of office 9, Pay and training for ARB members 9. ARB officers 11, Chapter 2 ARB General Operations 13. Professionalism 13, Hearing location and procedures 15.
Scheduling 15, Time limits 16, Support staff and legal counsel 16. ARB records 17, Conflicts of interest 17, Chapter 3 Six Parts of the ARB Process 21. Part 1 ARB receives appraisal records 21, Part 2 ARB hears taxing unit challenges 21. Part 3 ARB hears property owner protests 23, Who may file 23. Filing deadlines 23, Forfeiture of remedy for nonpayment of taxes 24.
Notice of protest 24, Notice of hearing 25, Right to inspect appraisal records 25. Delivery of evidence 25, Settlement by agreement and waiver of protest 29. Joint motion for agreed order 29, Property owner representation 29. Lessee s representation 29, Granting a hearing 36, Appraisal Review Board Manual i. Conducting hearings 36, ARB ex parte contacts and affidavit 36.
Appearance at the protest hearing 39, Postponement of hearings 39. Part 4 ARB issues orders of determination 39, Part 5 ARB approves appraisal records 44. Part 6 Certification 44, Chapter 4 Appraisal Concepts Market Value Special Appraisals and Unequal Appraisal 47. Ten protest grounds 47, Appraised value reflects market value 47. Generally accepted appraisal methods and techniques 48. What Is USPAP 48, What Is Mass Appraisal 48, Three approaches to value 49.
Market data or sales comparison approach 49, Income approach 49. Cost approach 50, Reconciliation 50, Market value versus appraised value 50. Agricultural and timber appraisal 51, Value limitations and restrictions 51. Unequal appraisal 52, Chapter 5 Other Protest Grounds 55. Exemptions 55, Owner s qualifications 55, Property s qualifications and use 56.
Taxable situs 56, Real property 56, Personal property 57. Property crossing state boundary lines 57, Multi state equipment 57. Goods in interstate transit 57, Property crossing taxing unit lines 57. Taxation of business personal property used to produce income 57. Agricultural timber and other special appraisal 59. Special inventory 60, Sept 1 Appraisal 60, Ownership issues 60. Other adverse actions 60, ii Appraisal Review Board Manual.
Chapter 6 Evidence and Burdens of Proof 61, Types of evidence 61. Exchange of evidence 61, The three Rs of evidence evaluation 61. Relevance 61, Reliability 61, Witness qualifications 63. Professional standards applied 63, What are generally accepted appraisal methods and techniques 64. Rightness 64, Burdens of proof 64, Preponderance of the evidence 64.
Clear and convincing evidence 65, Official notice 66. Subpoenas and records 66, Weighing the evidence 66. Late filed exemption applications 67, Supplemental records 67. Late protest based on failure to deliver notice 67. Corrections after approval 69, Changes by the chief appraiser 69. Changes by the ARB 71, Before delinquency date 71, Types of corrections 71.
One fourth over appraisal error for residence homesteads 71. One third over appraisal error for non residence homesteads 76. Joint motion on incorrect value 76, Forfeiture of remedy for nonpayment of taxes 76. Chapter 7 Duties after Records Approval 67, Chapter 8 Post ARB Review 81. Review in state district court 81, Binding arbitration 82. Appeal to State Office of Administrative Hearings SOAH 82. Statement of Compliance 95, Appraisal Review Board Manual iii. Table of Contents for Exhibits, Exhibit 1 Appraisal Review Board DOs and DON Ts 2.
Exhibit 2 Chart of Kinship for Appraisal PersonnelDegrees of Consanguinity and Affinity Prohibitions 6. Exhibit 3 Code of Judicial Conduct 8, Exhibit 4 Form 2201 Statement of Elected Appointed Officer 10. Exhibit 5 Form 2204 Oath of Office 10, Exhibit 6 Property Tax Protest and Appeal Procedures 14. Exhibit 7 Conflict of Interest Affidavit 19, Exhibit 8 Chief Appraiser Certification 21. Exhibit 9 Petition Challenging Appraisal Records 22. Exhibit 10 Property Owner s Notice of Protest 26, Exhibit 11 Appraisal Review Board Protest Hearing Notice 28. Exhibit 12 Settlement and Waiver of Protest 30, Exhibit 13 Appointment of Agent for Property Tax Matters 31.
Exhibit 14 Lessee s Designation of Agent for Property Tax Matters 33. Exhibit 15 Appraisal Review Board Member Communication Affidavit 35. Exhibit 16 Property Owner s Affidavit of Evidence 37. Exhibit 17 Order Determining Protest or Notice of Dismissal 40. Notice of Final Order of Appraisal Review Board 41. Notice of Issuance of ARB Order to Taxing Unit 42, Order to Correct Appraisal Records 43. Exhibit 18 Texas Administrative Code Section 155 2 62. Exhibit 19 Order Approving Supplemental Appraisal Records 68. Exhibit 20 Order Determining Motion to Correct Appraisal Roll 70. Exhibit 21 Chief Appraiser s Sample Motion for Correction of Appraisal Roll 72. Exhibit 22 Property Owner s Sample Motion for Correction of Appraisal Roll 73. Exhibit 23 Motion for Hearing to Correct One Fourth Over Appraisal Error of Residence Homestead 74. Exhibit 24 Motion for Hearing to Correct One Third Over Appraisal Error 75. Exhibit 25 Notice of Hearing 78, Exhibit 26 Joint Motion to Correct Incorrect Appraised Value 79. Exhibit 27 Model Hearing Procedures 84, iv Appraisal Review Board Manual. Texas Property Tax, Introduction to Appraisal Review Boards. What legal guidelines and precedents do you face as a mem The ARB has no role in the day to day operations of the ap. ber of an appraisal review board ARB Who schedules pro praisal office or in appraising property It does not instruct. tests and challenges How do you decide what is a fair ruling the appraisal staff about how to perform appraisals The. on a protest or challenge What is the limit of your author staff of the appraisal district is authorized to provide clerical. ity How do you let property owners and taxing units know assistance 5. your decisions These questions and many more are routinely. faced by ARB members The ARB has the authority to change a value or correct the. appraisal records on a protest motion or challenge that has. In counties with a population of 120 000 or more the local been filed 6 In certain circumstances the chief appraiser must. administrative district judge appoints ARB members In all make the reappraisals or correct the records ordered by the. other counties ARB members are appointed by the appraisal ARB 7 Only in resolving property owner protests or motions. district board of directors 1 The directors provide the budget to correct can the ARB make changes or set a value 8. for ARB operations as authorized by statute but are prohib. ited from communicating with the ARB concerning matters This manual is designed to help newly appointed ARB mem. that could be the subject of hearings except as authorized by bers find answers to the many questions they will encounter. law 2 The ARB is a decision making body that issues deter in their work and to help them perform their duties effec. minations of statutorily authorized protests and challenges tively The manual provides general information about policy. brought by property owners and taxing units 3 ARB mem procedures and legal guidelines It outlines official responsi. bers are not a party to the protest ARBs are appointed to bilities available resources and the chronology of the review. act independently of the appraisal district and to make fair process The manual serves as the text for the official training. and impartial determinations ARBs only have the authority course This manual is not the same as the text used for the. specifically given by statute continuing education course that ARB members must take. after taking this course and it is not and cannot be substi. An appearance before the ARB is often the first time a prop tuted for that course. erty owner faces a decision making body of government The. ARB is encouraged to make the experience a positive one by A member of the ARB may not participate in a hearing con. its demeanor and professionalism All ARB members should ducted by the board unless the person has completed the new. demonstrate fairness and courtesy in conducting hearings member training and received a certificate of course comple. and consider the evidence presented by all parties to the tion from the Comptroller s office 9 At the conclusion of this. protests course each member of an ARB in attendance shall com. plete a statement on a form prescribed by the Comptroller s. The ARB may have to interpret the meaning of the Tax Code office indicating that the member will comply with the re. in some protests For example the legal requirements for quirements of the Tax Code in conducting hearings 10. exemption qualifications may require interpretation When. such interpretation is needed the ARB should seek legal ad Exhibit 1 lists important DOs and DON Ts that allow ARB. vice from its attorney 4 members to be successful when conducting a hearing and re. viewing evidence, Tex Tax Code 6 43 f, Tex Tax Code 25 25 41 07 and 41 47.
Tex Tax Code 6 41 d and d 1 7, Tex Tax Code 41 08, Tex Tax Code 5 041 6 411 6 414 6 42 and 6 43 8. Tex Tax Code 41 07 and 41 47, Tex Tax Code 41 07 and 41 47 9. Tex Tax Code 5 041 b, Tex Tax Code 6 43 a 10, Tex Tax Code 5 041 b 1. Appraisal Review Board Manual 1, Appraisal Review Board DOs and DON Ts. DOs DON Ts, 1 DO act in a professional courteous and respectful manner 1 DON T make rude remarks become argumentative.
at all times threaten or attempt to intimidate anyone. 2 DO make eye contact and listen attentively to the property 2 DON T show favoritism to either the property owner or the. owner and the appraisal district representative when they appraisal district or become an advocate for either party. are presenting evidence and arguments, 3 DON T exhibit a personal relationship with appraisal. 3 DO have ARB procedures comply with the Comptroller s district staff or the property owner If you cannot be. model hearing procedures impartial you may not participate in the hearing. 4 DO let the parties know how many copies of evidence to 4 DON T let your attention wander and DON T sleep during. bring to the hearing as part of the ARB procedures and a hearing. remind them orally at the beginning of the hearing. 5 DON T refuse to admit documents into evidence unless. 5 DO post the procedures in the hearing room as required by advised by legal counsel to take such an action Simply. law and follow them weigh the relevance or sufficiency of the evidence to make. a decision, 6 DO ensure that hearings are scheduled at reasonable. intervals and times including Saturdays or evenings as 6 DON T ask the appraisal staff for direction on a. provided by law and that hearings for property owners not questionable issue Always seek independent legal advice. represented by agents are set at times and dates certain from the ARB attorney. 7 DO ensure that the protesting party and the appraisal 7 DON T present testimony or become a party to the hearing. district representative exchange evidence prior to the start through your words and actions. appraiser or another employee of an appraisal district on a matter that the comptroller knows is the subject of a protest to the appraisal review board The comptroller may pro vide advice to an appraisal review board member as authorized by Subsection a 4 of this section or Section 5 103 and may communicate with the chairman of an appraisal review board or a taxpayer liaison officer

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