There are limited options depending on the issue. For issues related to the appraisal review board hearing, you can contact the chairman of the board of the appraisal review board. This is sometimes successful.

If it is not, you can ask the chief appraiser to join you in a 25.25H motion to revise the value. You are not entitled to a protest hearing for a 25.25h protest. The appraisal district can agree or decline to agree in their sole discretion. Further, you cannot file a judicial appeal for a 25.25h protest. However, you are entitled to a hearing for a 25.25d or a 25.25c protest. You can file a judicial appeal to continue the protest process. Such a motion must be approved by the appraisal review board by the tax delinquency date (typically January 31st of the subsequent year).

You could contact the local media. Depending on your media contacts, persistence and the appeal of your story, this would work. Appraisal districts distain the scrutiny of the media. This is particularly true when their behavior violates the law. To date, there has been limited media coverage of unlawful behavior by appraisal districts.

You can file a judicial appeal of the appraisal review board decision. Unfortunately, this is not financially feasible for most properties. Appraisal districts practically treat judicial appeals as notice of serious concern regarding the assessed value. Many property tax professionals perceive that some appraisal districts are prone to give limited attention administrative appeals (informed hearing and appraisal review board). However, filing suit causes them to seriously review and resolve the taxpayers concern.

You can file a lawsuit in state district court based upon section 41.45f of the Texas property Tax Code (TPTC). This section of the TPTC addresses not receiving a fearing to which you are entitled. This is also not financially feasible for most properties.

In practice, there are few practical options for a homeowner to resolve unlawful behavior at the appraisal review board. This is perhaps the Achilles Heel of a reasonable property tax code.

Proposed topics for comments:

1. What has your experience been at the Montgomery County Appraisal Review Board?
2. If you were subjected to unlawful action by an appraisal district or appraisal review board, and want to pursue litigation through trial, contact apendergraft@poconnor.com

 

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