McCreary, Veselka, Bragg & Allen, P.C. 1 · Appraisal Review Board Procedures of the ARB and Evidence Presentation McCreary, Veselka, Bragg & Allen, P.C. 3

McCreary, Veselka, Bragg & Allen, P.C. 1

Texas Rural Chief Appraisers


October 2018

Appraisal Review Board

Procedures of the ARB

and

Evidence Presentation



Procedures of the ARB


ARB Procedures and Evidence

• Beginning the process

– Notice of Appraised Value

– Notice of Protest



• Who are the ARB

– 2 year resident

– Eligibility

– Appointed

– Terms



• ARB Training

– Comptroller

– New Members

– Continuing Education

– Statement of Compliance



• ARB Manual

– Updated Annually

– Model Hearing Procedures

– Informational Guide

– ARB Survey



• Informal meetings

– Not a hearing

– Agreement

– In writing

– No ARB Review



• And so it begins…



• And so it begins…

– ARB sets schedules (will CAD assistance)

– Set date and time

– Up to 20 designated properties same day



Computer screens


Appraisal District

Property Owner



• Hearings

– Model Procedures

– For property owners

– For ARB members



• Section IV

– Introductory statement

– Announce property location, owner

– State evidence exchanged

– No Ex parte communication by ARB



• Communication

– ARB restrictions

– Appraisal District restrictions

– Procedure

– Penalty



• Section IV

– Introductory statement

– Announce property location, owner

– State evidence exchanged

– No Ex parte communication by ARB

– Welcome, reminder procedures and time limits

– Swear in all witnesses



• Section IV

– Who goes first

– Present documents and/or testimony

– Cross-examination

– Rebuttal

– Closing argument

– ARB deliberates



• What can be protested?

– Market and/or Appraised Value

– Unequal

– Ownership/Jurisdiction/Taxable

– Change of Use

– Denial of Exemption/Valuation

– Anything



• Chapter 41 Protest vs Chapter 25 Correction


Protest Anything

Protest Deadline

Correction Deadline

Correction Limited


Chapter 41 Protest vs Chapter 25 Correction

– Protest by Property

Owner/Agent

– No Taxes Due

– ARB and Property Owner

and CAD

– Correction by Property

Owner/agent or Chief

Appraiser

– Taxes must be timely paid

– ARB and Property Owner

and CAD and Taxing Unit




Evidence Presentation



• Standard Procedures

– ARB in charge

– Under oath

– Timed

– Recorded



• Open meetings

– Public

– Media

– Recordings

– Video



• Closed meetings

– Only Parties allowed

– Procedures

– Record



• Hearings

– Appearances

• In Person

• By Affidavit

• By Telephone



• Hearings

– Appearances

• By Telephone



• Evidence

– Relevance

– Reliability

– Rightness



• Evidence

– Relevance



• Evidence

– Reliability



• Evidence

– Rightness



• Evidence– Testimony

– Documents

– Photographs

– Electronic presentations

– Physical objects



• In Person or

By Phone

– Be Prepared

– Be Professional

– Be Polite



• In Person

– Know your audience

– Be clear and concise

– State facts not feelings

– Listen



• Final Outcome

– Panel Recommendation

– Board Determination



• Post ARB Appeals

– District Court

– Binding Arbitration

– State Office of Administrative Hearings



