The Texas Property Tax Code provides procedural requirements for property tax protests and dealings of and with the Appraisal Review Board (“ARB”). Specific requirements for ARB hearings are found in Section 41.66 of the Code, titled “Hearing Procedures”. In today’s Rules You Can Use, we discuss the option for an owner or agent to reschedule a hearing after a two hour wait per Section 41.66(i) of the Code.

Per Section 41.66(i) of the Code, the ARB must schedule hearings requested by a property owner or their designated agent (under Section 1.111 of the Code) for a specific time and date. This time and date will be stated in the Notice of Hearing. The ARB can, and often will, schedule protest hearings at the same time. A panel will then go through the scheduled hearings one by one.

Important for a property owner or agent is to know that, if the hearing has not begun within two hours of the scheduled time (per the Notice of Hearing), the owner or agent can request a postponement. If the owner or agent makes such a request, the ARB must postpone the hearing. A request to postpone must contain the address and e-mail address of the person making the request. The ARB is then required to respond within seven days after the receipt of the request. The ARB’s response can be either in writing or by e-mail.

At your next ARB hearing, keep an eye on the clock!

Key Sections of Texas Property Tax Code: 
§ 41.66, Hearing Procedures   

^[1] This summary is for informational purposes only and shouldn’t be relied on as legal advice or as a substitute for the complete text of the referenced statute. Any questions regarding this publication should be directed to an attorney or other appropriate counsel, as necessary.

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