Property Tax Protest Hearing are Recorded and Owner Can Obtain Copy of Protest Hearing Recording

Section 41.68 – Recording of Hearing

The appraisal review board (ARB) is required to maintain a copy of proceedings, which include property tax protest hearings and ARB meetings. Most large appraisal districts, including Harris County Appraisal District, Dallas County Appraisal District, Bexar County Appraisal District, Tarrant County Appraisal District, and Travis County Appraisal District and most smaller appraisal districts electronically record ARB meetings and property tax protest hearings. (Note: this is another example where appraisal district staff are performing duties assigned to the appraisal review board).

Property owners can obtain a copy of the recording of any property tax appeal hearing for a nominal cost. The can also obtain a copy of any documents presented at the hearing which are not confidential.

Property owners should consider making their own audio or video recording of the property tax protest hearing since malfunctions with the appraisal district’s equipment are fairly commonplace. A recording of the hearing is excellent evidence when the owner is alleging inappropriate behavior occurred during the property tax protest hearing.

Sec. 41.68. Record of Proceeding.

The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991.

Cross References:
Form of record of ARB proceeding, see Rule Sec. 9.803.
These codes affect property owners across the state, in both larger and smaller cities including:

• Lakewood Village
• Splendora
• Watauga
• Aubrey
• Alamo Heights
• Sunset Valley
• Justin
• Pelican Bay
• Balcones Heights
• Danciger
• Magnolia
• Allen
• West University
• Everman
• Wells Branch
• Burleson
• Southlake
• Garfield
• Lake Jackson
• Hollywood Park

The Texas Property Tax Code applies to all property types in Texas including:

• Greenhouse
• Nursing home
• Auto service garage
• Motel
• Department store
• Movie theatre
• Shopping center
• Night club
• Office building
• Discount store

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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