Updated December 2020
2021 Legislature and COVID-19
87th Texas Legislature
Capitol Access
Public access to the Texas Capitol remains a hot topic in Austin. In the most detailed public glimpse yet at how the 2021 legislative session might play out during a pandemic, State Rep. Charlie Geren (chair of the House Administration committee), during a Zoom meeting with a statewide association, said that masks may be required in all public parts of the Texas Capitol and that a limit could be placed on the number of people allowed inside the building. The total limit of people can range from 300 per chamber to a max of 500 people from the public. In addition, more than likely, if the Capitol is opened for public access, each visitor may be required to take a rapid COVID-19 test prior to being allowed in the Capitol.
The Texas House and Texas Senate may also need to amend their rules if mobile floor voting, Zoom committee testimony, and limiting floor access to the respective chambers is warranted. The good news is the Legislature has already taken steps to help prepare for the upcoming session. Plexiglass shields in committee rooms have been installed, new mobile sanitizing machines have been purchased, and new air filters for the chambers, committee rooms and offices inside the Capitol have also been ordered.
However, the only thing that is certain is this: With less than 30 days until the 87th Texas Legislature begins, there is not any consensus between the House and Senate on what protocols may be in place to ensure the Texas Capitol is open to the public. Stay tuned!
Daniel Gonzalez
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated June 2020
APTC Texas Update
The impact of Covid has been felt all across the world. The property tax system is no exception. The following are some observations from Texas.
“To that end, I strongly encourage local governments to adopt property tax rates that will not result in an increase in the tax burden. This power is wholly within their control. As you know, local governments—not the State of Texas—set the property tax rates, and they are the ones responsible for an increase (or, ideally, decrease) in property taxes. The state, for example, took the unprecedented step last year in reducing school property tax rates, and requiring those rates to continue to decline as property values increase.”
Covid has undoubtedly disrupted the normal course of property tax administration in Texas. Despite this disruption, the flexibility built into the state’s system has allowed it to adapt and work efficiently.
Jim Popp
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated march 2020
Uncertainty Regarding 2020 Appraisal Review Board Hearings
There is much uncertainty about the proper way, if any, to hold ARB protest hearings. Dallas County Appraisal District Chief Appraiser Ken Nolan working in collaboration with APTC member attorney Jim Popp developed a test pilot program to address this issue. See Mr. Nolan’s press release below.
Dallas Central Appraisal District Details Plan for 2020 ARB Protest HearingsMarch 24, 2020 | Dallas, Texas | For Immediate ReleaseKen Nolan, Chief Appraiser of Dallas Central Appraisal District, has announced a plan for allowing ARB protest hearings to be held safely and efficiently in light of the COVID-19 epidemic. “There are obvious concerns about the safety of ARB members and taxpayers,” Nolan explained, “and taxing units are concerned about maintaining property tax revenue streams due to the ever increasing fiscal burdens caused by this crisis.”Developed in collaboration with leading property tax experts, Dallas Attorney Peter Smith and Austin attorney Jim Popp, Nolan’s plan provides for a streamlined process, while complying with the requirements of the Texas Property Tax Code and Governor Abbott’s recent executive orders addressing the emergency.Under the plan, ARB hearings will be held by telephone, allowing the ARB member, the appraisal district representative, and the taxpayer to appear remotely. ARB panels will consist of one member, rather than three, to account for the shortage of available panelists. Importantly, participation in this process will be voluntary and will take place only by agreement between the taxpayer and the appraisal district.
The plan has been presented to the Governor’s Office along with leading political figures. Interested trade organizations have applauded Nolan for his insight and creativity.
Dallas Central Appraisal District intends to beta test the process in late April. With the needs of taxing units and taxpayers in mind, Nolan remarked that he believes “the plan will be successful and will serve as a model for other appraisal districts across the state.”
We at Popp Hutcheson are looking forward to working with the Appriasal Districts throughout the state in order to effectuate the best results for our clients.
Greg Hart
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated december 2019
Coming Up on a New Year
The property tax calendar always seems to have something going on in Texas. In January of each new year, there are two important dates related to property tax. They are January 1st and January 31st.
January 1st is an important property tax date in Texas, primarily, because it is the lien date. The lien date is the date of valuation in Texas and it is the date when an automatic tax lien attaches to all the property in Texas. When an owner protests the market value of their property, they use January 1 as the date of valuation. The fact that the lien attaches automatically means if the taxes are not paid, the government doesn’t have to establish a lien, they enforce the lien automatically in place. This relates to the other important January deadline.
January 31st is an important day on the property tax calendar for a few reasons. It is the last day to pay property taxes for the previous year. Even if the owner has file a lawsuit, they must pay, at least, the uncontested amount of property taxes by this date. If they fail to do so, penalties and interest will start to accrue on the taxes owed and if the owner filed a lawsuit, the court will cease to have jurisdiction said lawsuit. Another reason this day is important, is because it is the last day to file a late protest.
There are a few enumerated reasons that allow a taxpayer to file a late protest. They include “clerical error,” “multiple appraisals,” “incorrect ownership,” “does not exist in the form and location stated on the roll,” or “the property is valued at 1/3 or more over market value.” If the property qualifies under one of these late protest categories, and has not gone through the regular property tax protest, the protest will be heard late.
Greg Hart, Esq., CMI
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated September 2019
Tax Payment Requirements & Late Tax Challenges
Taxing units throughout Texas are adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest their taxes. Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the “most recent address in possession” of the appraisal district whether current or not. Failure to send or receive a bill does not affect a taxpayer’s liability. It is the taxpayer’s responsibility to pay all taxes with or without a bill. Taxes must be paid by January 31, 2020 and will, if delinquent, incur 1% per month interest, and up to a 12% penalty and a 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt. Some taxpayers are questioning why they did not contest their valuations last spring. There may still be an avenue of protest. A taxpayer under certain limited circumstances may still protest, prior to the delinquency date, their valuation if their value exceeds the correct value of the property by more than one-third.
Greg Hart.
Popp Hutcheson, PLLC.
American Property Tax Counsel (APTC)
Updated JUNE 2019
The 86th Texas Legislature Has Adjourned Providing Long-Awaited Property Tax and School Finance Reform
In the words of Governor Greg Abbott, “This was an extremely successful session.” The Texas Legislature’s primary focus, as widely reported in the press, was on property tax and school finance. These same issues were debated in the 2017 legislative session, but were left unresolved, much to the frustration of school districts and taxpayers. Lawmakers had a clear mandate this session – deliver reform. They succeeded by passing SB 2 and HB 3.
HB 3 (Huberty) addresses school finance. The new law provides $4.5 billion in additional state funding, $2 billion in additional teacher pay, and $5 billion in property tax relief. This tax relief reduces school district tax rates by 7 cents in 2019 and 13 cents in 2020, which essentially limits the increase in local school district revenue to 2.5% per year.
SB 2 (Bettencourt) is the omnibus property tax bill designed to provide reform at several levels of our ad valorem tax system. As dollars go, the new law limits revenue increases for cities and counties to 3.5% per year. Any increase above that must be approved by voters. Other provisions apply for small taxing units.
SB 2 also:
There were other important property tax bills. For instance:
HB 380 (Geren) allows a taxpayer to correct procedural flaws in a protest or lawsuit.
HB 1743 (King) reduces the rollback on ag use from 5 to 3 years and the interest rate from 7 to 5 percent.
HB 3143 (Murphy) extends the tax abatement program featured in Chapter 312 of the Texas Tax Code to September 1, 2029.
The session was successful not only for passing helpful legislation, but also for quashing dangerous proposals. Two are most notable: a bill seeking to eliminate the equal and uniform remedy did not receive a public hearing and a sales disclosure bill was not reported from committee. Passage of these bills would have caused serious turmoil for taxpayers, as key protections for confidentiality and against unfair taxation would vanish.
Many thanks to our hardworking legislative affairs team who fought tirelessly this session on behalf of taxpayers. Jim Popp along with Vilma Luna and Clint Smith of Hillco Partners are to be commended for their watchful eyes, keen observations, and effective legislative strategies. Additionally, special thanks goes to Daniel Gonzalez and the Texas Association of Realtors for their continued support and ongoing efforts to defend our property tax system. Experience has shown me that, in representing taxpayers from start to finish, the start is always at the Texas Capitol.
For a more detailed analysis of legislation please click here: https://www.property-tax.com/wp-content/uploads/2019/05/1.-2019-Summary-Passed-Legislation.pdf
Danny Smith
Popp Hutcheson
American Property Tax Counsel (APTC)
Updated MARCH 2019
Texas Legislature
The 86th Texas Legislature convened on January 8th for its biennial session that will run through May 27th. The primary and reoccurring focus of the legislature will be on the intertwined issue of Property Tax Reform and School Finance Reform.
Property tax reform consists of attempts to reduce the property tax burden. Texas ranks 13th in property tax per capita. It ranks 46th in overall tax burden per capita. This contrast is due to the absence of a state income tax.
HB 2 and SB 2 attempt to reduce tax levy growth by capping increase in total taxing unit property tax revenue growth at 2.5% per year. Any increase in tax levy above that amount would require voter approval. Currently the overall growth in property tax is about 5.5% per year. Each of these bills made it out of their respective committees but will face strong opposition from local governments on the floor of both the House and the Senate.
The desire for property tax reductions is in conflict with the desire to expend more for public school finance. Currently public schools receive 58% of their financing from local property tax. This is an increase from 52% just 10 years ago.
Property tax as always is a topic of interest. Over 400 property tax related bills have been filed in this legislative session.
Greg Hart
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated december 2018
Texas Legislature to Meet in 2019
The Texas Legislature will convene on January 8th, 2019 for its biennial, 180 day regular session. As in years past, there will be hundreds of property tax bills introduced. The Leadership has stated that changes to public school finance and property tax reform will be leading issues this session.
Schools are funded through local school property taxes and from state funding. The state’s share of funding has steadily decreased in past years. In addition, so called wealthy school districts must send some locally raised property taxes to the state for redistribution to poorer districts. This has led to significant calls for change.
There also has been much discussion of the ever increasing property tax burden. Texas, of course, is one of the few states that does not have a state income tax. Last session the Senate passed a bill limiting taxing unit revenue increases to 4% over last year without voter approval. The House passed a 6% bill. They could not agree. The Governor has proposed a 2 1/2% limit.
As in past session, there will be bills proposing appraisal caps, changing the equal and uniform remedy and fixing the so called dark store issue. And as in the past, taxpayer advocates will oppose these bills. Sine die.
Greg Hart
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated september 2018
Active Owner Participation Enhances Property Tax Reductions
Property taxes are not a fixed expense. Many owners employ property tax lawyers and consultants to handle their property taxes. However, owner participation should not end there. Active management with attention to property taxes can achieve significant savings.
Experience has proven that a team of owners, property tax lawyers and consultants and in some instances appraisers is the most effective approach. Owners, asset managers, tax managers, and controllers are of course the most knowledgeable about their properties and their businesses. Their active participation and sharing of knowledge is beneficial. They can provide information concerning the individual characteristics of the property. They can also provide a real world perspective to the market for sales/purchases and for the leasing process.
In addition, owners should consider the effect of normal business practices on property taxes including: appraisals performed for nonproperty tax purposes, purchase price allocations, how reserves are treated, accounting techniques used for IRS purposes, tenant improvements and leasing commissions, etc.
Active management will enhance tax savings.
Greg Hart
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated june 2018
Don’t Let Assumption from the Business World Increase Your Property Tax Burden
Real estate business assumptions do not necessarily apply to property taxes. Market value for property taxes is different from market value in the business world. It is important to remember that the purchase price or construction costs of a property are rarely equal to market value for property tax purposes.
Financial considerations are different in the business world than the property tax world. Financing or purchase appraisals are rarely based on a market value standard for property tax purposes. In addition, the business value component of real estate is excluded for property taxes as it is intangible and therefore, not taxable.
Appraisal districts give great weight to actual cash flow and actual operating statements. However, market value determinations for property taxes should consider market-based cash flows and that operating statements might not reflect market conditions as of the January 1 valuation date.
Finally, an owner may challenge if a property’s tax value is unequal in comparison to the tax value of comparable properties
Greg Hart
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)
Updated March 2018
The Protests Are Coming! The Protests Are Coming
In April and May, Appraisal Districts will mail Notices of Appraised Value which set forth the taxable value of a property. It is important to note that these notices are sent only to the last known address in possession of the District and only if the value increases over last year or a notice is requested in writing.
A taxpayer may contest the taxable value by filing a Notice of Protest with the Appraisal Review Board for the District by May 15 (new deadline for 2018) or within 30 days of delivery of the Notice of Appraised Value.
A taxpayer may protest that the taxable value of the property exceeds the market value of the property. Market value is determined on a fee simple basis.
In addition, a taxpayer may protest based on equality and uniformity that the taxable value exceeds the median taxable value of a reasonable number of comparable properties appropriately adjusted
Greg Hart, Esq., CMI
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated December 2017
Tax Payment & Late Challenge Deadlines
Taxing entities throughout Texas have been adopting tax rates and sending out tax bills. Taxpayers should be conscious of the deadline to pay taxes and to file late protests if possible.
It is the taxpayer’s responsibility to pay all of the uncontested taxes by January 31, 2018. The taxpayer is required to pay by this date regardless of whether a tax bill was sent or received. The taxes, if delinquent, will incur penalties and interest. Failure to pay in a timely manner may result in the court losing jurisdiction in any pending property tax litigation for that year. January 31, 2018 might also be your last chance to protest 2017 values.
A taxpayer who has not previously had a 2017 protest heard for their property and who has not reached an agreement with the Appraisal District regarding the same, may still file a late protest. A taxpayer in this circumstance may protest that the District’s assessment exceeds the correct value by more than one third. If the taxpayer is successful in seeking a reduction, a late-correction penalty of 10% must be paid on top of the remaining tax liability for filing late.
Greg Hart
Pop Hutcheson PLLCPop Hutcheson PLLC
American Property Tax Counsel (APTC)
UPDATED SEPTEMBER 2017
Protecting Your Property Tax Rights After Hurricane Harvey
Severe flooding, storm surge, and punishing winds from Hurricane Harvey continue to cause widespread property damage across Southeast and Central Texas. Governor Greg Abbott has declared 54 Texas counties disaster areas, including some of the state’s most populous counties, such as Harris, Montgomery, and Bexar.[1] Undoubtedly, Harvey’s unprecedented destruction will affect property values for many Popp Hutcheson clients. By taking the following steps, property owners can help ensure fair property tax assessments in the wake of the storm, thus preventing further loss.
DEMAND REAPPRAISAL
Texas law allows for reappraisal of property damaged in a disaster area. Tex. Tax Code §23.02. When requested by a city, county, school district, or other taxing unit, an appraisal district must reappraise all property damaged in a disaster if the affected region is declared a disaster area by the Governor. For reappraised property, taxes are prorated for the year. Taxing units assess taxes before the date of the disaster at the property’s market value as of January 1, while taxes for the remainder of the year are assessed at the reappraised value. This can result in substantial tax savings.
Unfortunately, reappraisal must be authorized by a taxing unit. It is not something that property owners can compel. Taxing units requesting reappraisal, moreover, must pay all costs involved. These costs and the potential decrease in tax revenue can be a disincentive for taxing units. Accordingly, property owners should contact their elected city council members, county commissioners, and school board representatives to demand reappraisal. Involving state legislators in the call for reappraisal can also be effective. Without the support of taxing units, reappraisal will not occur.
KEEP THE APPRAISAL DISTRICT INFORMED
Information about the extent of damage will help appraisal districts in any reappraisal effort for tax year 2017 and in appraising the property for future tax years. Without this information, appraisal districts will be left to guess whether damage was sustained and, if so, what the extent may be. It is important that detailed records concerning the damage and cost of repair be kept. These records should track the loss at the specific location corresponding to the appraisal district’s account number. They need to show the state of the property before and after the disaster, and the actual expenses incurred in remedying the loss. It is particularly important for businesses electing a September 1 inventory appraisal date to be diligent in recording their loss as of that date. Generally, the more specific and detailed the records, the better they will be in supporting a request for reducing the appraised value.
PREPARE TO PROTEST 2018 VALUES
Considering the extent of unprecedented damage caused by Harvey, it is unrealistic to expect appraisal districts to arrive at accurate appraised values for tax year 2018. Property owners should be prepared to protest their 2018 appraised values armed with records detailing the damage sustained and cost of repair. The protest process will allow further time for appraisal districts to work with property owners in reviewing the scope of damage and in adjusting appraised values accordingly.
[1] As of August 28, 2017, Governor Abbott has declared the following counties disaster areas: Aransas, Atascosa, Austin, Bastrop, Bee, Bexar, Brazoria, Brazos, Burleson, Caldwell, Calhoun, Cameron, Chambers, Colorado, Comal, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kerr, Kleberg, Lavaca, Lee, Leon, Liberty, Live Oak, Madison, Matagorda, Montgomery, Newton, Nueces, Polk, Refugio, San Jacinto, San Patricio, Tyler, Victoria, Walker, Waller, Washington, Wharton, Willacy, and Wilson.
Daniel Smith
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
UPDATED JULY 2017
2017 Texas Legislative Session Summary
The 2017 Texas Legislature adjourned on May 29. The major story line is that no significant changes to property taxes passed. There were 326 bills filed related to property tax and 27 passed; none of which were significant.
The primary property tax focus going into the session was the work of the Senate Select Committee on Property Tax, chaired by Senator Paul Bettencourt of Houston. Senator Bettencourt held hearings around the state to gather testimony.
The conclusions of the committee were proposed in SB 2. They included Appraisal Review Board improvement, truth in taxation changes involving a lower rollback rate, election to approve tax increases and increased taxpayer awareness of the process.
The Senate approved SB 2 but the bill encountered resistance in the House on the rollback and election provisions. Ultimately, the ARB improvement and taxpayer awareness provisions were included as part of SB 669 which passed the House. However, the Senate refused to concur because SB 669 as it passed the House did not include the provisions to lower the rollback rate and election to approve tax increase and the bill died. There is speculation that a special session may be called on these issues.
The other major issue of the session was proposed HB 27. This bill, supported by the Texas Comptroller and some appraisal districts, addressed the so-called ‘dark store’ issue. The bill would have modified generally accepted appraisal techniques and instead mandated the valuation of property based upon its use. There was significant opposition to the bill from taxpayers. Although the bill was voted favorably from the House Ways and Means Committee it was never heard on the floor of the House; therefore, failing to pass. There is speculation that this issue will appear again in a possible special session or in the 2019 session.
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Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
UPDATED DECEMBER 2016
Property Tax and the Legislature
On January 13, 2017, the Texas Legislature will convene for its biennial, 180 day regular session. As in years past, there will be hundreds of property tax bills introduced.
Particular focus this session will be on SB 2 by Senator Paul Bettencourt. SB 2 was introduced in response to the work of the Senate Select Committee on Property Tax which held hearings across the state during the interim.
The most significant proposed changes are increased authority of the Comptroller over the property tax process including appraisal manuals which appraisal districts must use to value property, moving the tax calendar up, the composition of ARB of elected officials from taxing entities, the creation of special ARB panels with more experienced or educated members and changing the rollback rate to 4% with a mandatory election to approve anything greater.
A renewal of the challenge to the equal and uniform remedy is expected. Last session, a bill was passed clarifying that an equal and uniform remedy was subject to generally accepted appraisal techniques. Taxpayers are strongly opposed to any further changes to this very useful remedy.
A bill to simplify the discovery process in property tax lawsuits will be introduced. This bill will make lawsuits more efficient and assist in the resolution of lawsuits.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated September 2016
Tax Payments Requirements & Late Tax Challenges
Taxing units throughout Texas are adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest their taxes.
Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the “most recent address in possession” of the appraisal district whether current or not. Failure to send or receive a bill does not affect a taxpayer’s liability. It is the taxpayer’s responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2017 and will, if delinquent, incur 1% per month interest, and up to a 12% penalty and a 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Some taxpayers are questioning why they did not contest their valuations last spring. There may still be an avenue of protest. A taxpayer under certain limited circumstances may still protest prior to the delinquency date their valuation if their value exceeds the correct value of the property by more than one-third.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated June 2016
Senate Select Committee on Property Tax Reform and Relief
Senate Select Committee on Property Tax Reform and Relief chaired by Senator Paul Bettencourt, held six hearings around the State with 100 to 500 people in attendance. The Committee’s purpose is to study the property tax process, including the appraisal system, and to recommend ways to promote transparency, simplicity and accountability by all taxing units.
The focus of the invited and public testimony was on ways to improve appraisal district performance and limit taxing unit revenue growth.
There were a number of specific concerns raised about appraisal districts but overall the comments were favorable. The emphasis was primarily on ways to improve ARB ability and accountability.
Much of the Committee’s attention was focused on the issue of increasing property tax revenues. The direction seems to be on lowering the truth in taxation limit from the current 8% and the possibility of a revenue cap.
Jim Popp provided testimony with the following observations:
1. Preserve the current equal and uniform remedy,
2. Create a State Property Tax Board,
3. Improve the transparency and accountability of truth in taxation,
4. Eliminate the ability of a taxing unit or chief appraiser to sue a taxpayer,
5. Eliminate the ability of an appraisal district in a law suit to increase a taxpayer’s value above the ARB value
6. Continue efforts to improve taxpayer’s belief in the fairness of the ARB.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated March 2016
Resolution of Complex Valuation Cases
A recent Texas property tax lawsuit involving the Circuit of the Americas (COTA) and the Travis Central Appraisal District illustrates the difficulties and ultimately the successes that taxpayers and appraisal authorities can have in the valuation of complex properties. The gap in valuation approaches is made apparent from the tax authorities’ three year combined value of $900 million and the final settled value of $353 million.
COTA is the only Formula One (F1) track in the country, and it was built specifically to accommodate the F1 race and its international fan base. The appraisal district’s initial valuations were based on the actual construction costs of the facility. The resolution reflected consideration of the external obsolescence indicated by both the track’s performance and its lack of feasibility absent significant governmental support. The resolution also reflected the contractual value of the race sanction agreements, which should be construed as intangible income streams.
This case is proof that although taxpayers and tax authorities may have widely divergent approaches on a complex valuation issue, by working together they can resolve differences.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated December 2015
City of Austin Challenge to Constitutionality of Property Tax System
The City of Austin filed a lawsuit against the Travis Central Appraisal District challenging the constitutionality of the Texas property tax system. If successful, the lawsuit would significantly impact property owners in Texas.
Under the Texas Property Tax Code, a taxing unit like the city may bring a challenge contesting the level of appraisal of a category of property before the Appraisal Review Board and subsequently the district court. The city has challenged the level of appraisal for commercial properties and vacant land, alleging that these categories are under-appraised by some 42 percent. As confirmed by the district court, the city is required to name as parties to the lawsuit roughly 11,000 owners of property in these categories and have these owners served with process.
In addition, and of great significance, the city included in the challenge a claim alleging that the property tax system was unconstitutional because of the effect of the equal and uniform remedy. (The city had previously alleged that the system was unconstitutional because of lack of sales disclosure but later dismissed this claim).
Popp Hutcheson, on behalf of several property owners, filed a plea to the jurisdiction arguing that the city did not have standing to challenge the constitutionality of the system. The court agreed. The court further ruled that the city presented insufficient evidence to the Appraisal Review Board to support its challenge and dismissed the city’s lawsuit on this additional ground.
The City Council has voted to continue its challenge and has filed a motion for new trial.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated September 2015
Tax Payments Requirements and Late Tax Challenges
Taxing units throughout Texas will soon be adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest their taxes.
Tax payments: Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the “most recent address in possession” of the county appraisal district whether current or not. Failure to send or receive a bill does not affect a taxpayer’s liability. It is the taxpayer’s responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2016 and will, if delinquent, incur 1% per month interest, and up to a 12% penalty and a 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Final Protest Opportunity: Some taxpayers are questioning why they did not contest their valuations last spring. There may still be an avenue of protest.
A taxpayer may still protest their valuation if the taxable value exceeds the correct market value of the property by more than 33%. To do so, you must prior to February 1, 2016, (1) file the motion for correction with the Appraisal Review Board of the Appraisal District and (2) pay your 2015 taxes.
This so called one-third error approach may not be used if the value was set as a result of a protest hearing or as a result of a written agreement with the chief appraiser. If successful under this approach, there is a penalty of ten percent of the amount of tax ultimately determined.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated June 2015
The 84th Texas Legislature has adjourned and it was a successful session for Texas property taxpayers.
Tax Relief
Favorable Property Tax Legislation
Unfavorable Property Tax Legislation that did not Pass
A successful legislative session is measured as much if not more by what did not pass. Despite early warning signs of efforts to pass unfavorable items, the following did not pass and no other unfavorable bills passed.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated March 2015
Texas Property Tax Update 2015
The Texas Legislature is currently in session and the two most important property tax issues are challenges to the current equal and uniform remedy and property tax relief.
Equal & Uniform
As reported previously, appraisal districts and taxing units are working to either eliminate or limit the equal and uniform remedy. This remedy provides for equity based on a comparison of tax comps rather than a ratio study.
SB 280 and SB 1084 would destroy the equity remedy and are not taxpayer friendly.
SB 280 requires that comparable properties be located in the county, that for purposes of a protest, noticed values rather than values changed at the ARB should be used, and that for purposes of a lawsuit, ARB values rather than settled values should be used, and that a taxpayer is entitled to relief only if the equity value is 10% greater.
SB 1084 would provide that the equity statute should only be used by homeowners, that business properties would use ratio studies for equity and that if an appraisal district prevails in a lawsuit the district receives attorney fees.
HB 2083 and SB 773 are taxpayer friendly.
These bills would attempt to improve the equity statute by requiring that an equity appraisal be performed using generally accepted appraisal techniques.
Tax Relief
The Senate leadership announced a comprehensive tax relief package. Homeowners would receive $2.5B in relief based on a new homestead exemption of 25% of the median home value in the state. Businesses would receive $1.5 in relief by lowering the franchise tax rate and another $1B in relief by raising the franchise revenue exemption from $1M to $4M.
Jim Popp
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated December 2014
Texas Update December 2014
On January 13, the Texas Legislature will convene for its biennial legislative session. The session will be effected by new Chairs of Senate Finance and Ways & Means, a new Lt. Governor and many new members. In addition, the specter of a district court ruling that the funding of Texas school finance is unconstitutional will be on the minds of all. There will be several hundred property tax bills introduced and many changes. It is likely that the primary property tax focuses will be on the following:
Jim Popp, Esq.
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated September 2014
Constitutional Right to Equal & Uniform Taxation under Attack
The first sentence of the Texas Constitution article related to taxation states that “all taxation shall be equal and uniform” In 1997, the Texas Legislature passed a statute that provides that a taxpayer is entitled to relief if their tax value exceeds the median tax value of comparable properties. This provision has proven very effective and many taxpayers have avoided unfair valuations and tax increases because of this statute.
Last legislative session, two bills were introduced to repeal this provision. They were defeated. Now the attack on the statue has been renewed with increased vigor. Appraisal districts and taxing units have hired a lobbyist to attempt to convince the legislature to eliminate the statute. Newspaper articles suggest that the equity statute is shifting taxes from commercial property to homeowners and that it is an unfair loophole enjoyed by big taxpayers to achieve unreasonable deductions through litigation.
The facts tell a different story:
Taxpayers should work together to avoid changes to the equity statute in order to preserve their constitutional rights and to avoid the tax increases and unfair appraisal practices that elimination of the equity statute would engender.
Jim Popp, Esq.
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated June 2014
Tax Payments Requirements & Late Tax Challenges
Jim Popp, Esq.
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated September 2013
Tax Payments Requirements & Late Tax Challenges
Taxing units throughout Texas are adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest their taxes.
Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the "most recent address in possession" of the appraisal district whether current or not. Failure to send or receive a bill does not affect a taxpayer's liability. It is the taxpayer's responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2014 and will, if delinquent, incur 1% per month interest, and up to a 12% penalty and a 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Some taxpayers are questioning why they did not contest their valuations last spring. There may still be an avenue of protest. A taxpayer under certain limited circumstances may still protest prior to the delinquency date their valuation if their value exceeds the correct value of the property by more than one-third.
Jim Popp, Esq.
Popp Hutcheson PLLC
American Property Tax Counsel (APTC)
Updated June 2013
Legislative Update
The Texas Legislature recently completed its biennial session. There were 278 bills filed related to property taxes and 58 passed. It was a very positive session for taxpayers. Some highlights of new provisions are as follows:
Updated March 2013
Texas Legislature Considers Property Tax Legislation
The Texas Legislature is currently in session through May 31 during which it will consider approximately 300 property tax bills.
With bill filing still under way, the most significant bill filed is SB 585 by Mike Villarreal. The bill proposes numerous improvements to appraisal review boards (ARBs) and to protest and lawsuit procedures. They include:
Updated December 2012
Constitutionality of Texas School Finance System at Issue: Again
Once again the constitutionality of the school finance system is being challenged in court by two-thirds of the state's 1026 school districts. These include both property rich and property poor districts. This is the sixth challenge of the system since 1984. School districts are funded in part by local property taxes and in part by funds from the state.
The constitution requires an "efficient system of public free schools." The meaning of this has been a constant source of litigation. In 1989, the Supreme Court ruled the system flawed stating that children must be "afforded a substantially equal opportunity to have access to educational funds."
In 2005, the court ruled that the legislature by imposing a local property tax rate cap of $1.50 per $100 of local value had created a statewide property tax which is impermissible under the constitution.
The trial has lasted over two months. It is on recess until January when it is expected to last another month.
Updated September 2012
Tax Payments Requirements & Late Tax Challenges
Taxing units throughout Texas will soon be adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest their taxes.
Tax payments: Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the "most recent address in possession" of the county appraisal district whether current or not. Failure to send or receive a bill does not affect a taxpayer's liability to pay the tax. It is the taxpayer's responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2013 and will, if delinquent, incur 1% per month interest, and up to a 12% penalty and a 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Final Protest Opportunity: Some taxpayers are questioning why they did not contest their valuations last spring. There may still be an avenue of protest.
A taxpayer may still protest their valuation if the taxable value exceeds the correct market value of the property by more than 33%. To do so, you must prior to February 1, 2013, (1) file a motion for correction with the Appraisal Review Board of the Appraisal District and (2) pay your 2012 taxes.
This so called one-third error approach may not be used if the value was set as a result of a protest hearing or as a result of a written agreement with the chief appraiser. If successful under this approach, there is a penalty of ten percent of the amount of tax ultimately determined.
Updated March 2012
Appraisal Districts mail Notices of Appraised Value during April and May which set the taxable value of a property.
It is important to note that these notices are sent only to the last known address in possession of the District and only if the value increases over last year.
A taxpayer may contest the taxable value by filing a Notice of Protest with the Appraisal Review Board for the Appraisal District by May 31 or within 30 days of delivery of the Notice of Appraised Value, whichever is later.
A taxpayer may protest that the taxable value of the property exceeds the market value of the property. Market value is determined on a fee simple basis, which considers market, rather than actual, rent, expenses and vacancy.
A taxpayer may also protest based on equality and uniformity that the taxable value exceeds the median taxable value of a reasonable number of comparable properties appropriately adjusted.
Updated December 2011
Supreme Court Upholds Margins Tax Offset to Property Taxes
In 2006, the Legislature passed sweeping property tax reform legislation. They reduced the maximum school tax rate from 1.5% to 1% and created a property tax relief fund. To pay for the local property tax relief, the legislature replaced the franchise tax which applied only to corporations with a margins tax which applied to all entities that enjoyed state liability protection. The margins tax has fallen short of offsetting the lost property taxes and has faced several court challenges. In a recent challenge, the Supreme Court ruled that the margins tax was not an income tax on natural persons which requires voter approval. This ruling opens up the ability of the legislature to expand the margins tax to offset the property tax relief deficit. There are, however, several other challenges to the tax. This ruling is important to property taxpayers because one alternative to offset the margins tax deficit is to raise property tax rates.
Updated September 2011
Legislative Update
The recently concluded legislative session proved favorable to taxpayers. There were 289 property tax related bills filed, and 57 were passed and sent to the governor.
The highlights of the session for taxpayers are as follows:
There were no significant bills passed which were unfavorable to taxpayers.
Updated June 2011
Legislative Session Favorable to Taxpayers
The recently concluded legislative session proved favorable to taxpayers. There were 289 property tax related bills filed, and 57 were passed and sent to the governor.
The highlights of the session for taxpayers are as follows:
There were no significant bills passed which were unfavorable to taxpayers.
Updated March 2011
Legislative Update
The Texas Legislature is currently meeting in its biennial, 180 day, session. Although the large budget deficit, and redistricting, will occupy most of the legislators’ time, there have been a large number of property tax bills filed. The focus on bills filed so far includes the following:
Legislative information including bills may be found at Texas Legislature Online at www.capitol.state.tx.us
Bills may be searched by author, bill number or subject.
Updated December 2010
Legislative Update
The 82nd Texas Legislature convenes in Austin on January 11, 2011 facing two very major issues: redistricting and an estimated $20 million plus budget shortfall. However, property taxes as always will be a focal point of discussion. Last session, over three hundred property tax bills were filed. The following are some of the significant issues under discussion:
Appraisal Caps: Property taxes continue to be a very unpopular tax. This is so even though they have grown no faster than sales tax or income tax. A frequent expression of this unpopularity is bills introduced to place a cap on increases in appraised value. This occurs despite numerous studies which demonstrate that appraisal caps are not an effective method for controlling property tax growth.
State Influence on Local Property Tax Practice: The constitution was amended last session to allow greater state rather than local control over property tax practices. Currently, the state has no authority to direct local appraisal districts. It is expected that legislation will be introduced to provide more state directive on appraisal practices.
Property Tax Professional Ethics: A Houston property tax consultant was recently fined $800,000 for violation of the Texas Deceptive Trade Practices Act. It is expected that legislation will be filed in response to this which strengthens the ethics provisions of the tax consultant licensing act and addresses tax consultant alleged activities involving barratry and the unauthorized practice of law.
Updated September 2010
Property Tax Appeals to the State Office of Administrative Hearings
In 2009, the Texas Legislature adopted a new remedy for appeals after an ARB decision. A property owner may appeal to the State Office of Administrative Hearings. (SOAH) The SOAH appeal process is a three year pilot program limited to 3000 total appeals in Bexar, Cameron, E Paso, Harris, Tarrant and Travis counties. It is available to real and personal property (but not minerals or industrial) with an ARB value in excess of $1,000,000. The SOAH appeal is an alternative to an appeal to district court and there is no appeal of a SOAH decision.
SOAH will conduct the hearings in the counties in which the property is located. The hearings will be conducted by an administrative law judge and will typically be three hours in length. There is no civil procedure discovery. Discovery is limited to the exchange of documents to be used at the hearing. Expert testimony must be reduced to writing and included in the exchange. The exchange is 10 days before the hearing. The Rules of Evidence do not apply. However, a judge may consider hearsay, the qualifications of witnesses and other restrictions on admissibility in assigning weight. The loser pays the costs. The costs of an appeal include the $300 filing fee and an hourly fee for the judge's time at $100 per hour. SOAH has estimated that the typical cost will be about $2000.
Currently, there have been less than twenty filings statewide. SOAH has already scheduled these hearings for fall. There are many unanswered questions about SOAH and it will be interesting to determine how effective this process may be.
Updated June 2010
Consider a Lawsuit for Further Property Tax Savings
Taxpayer protests are currently underway throughout Texas with a target completion date of July 26. For taxpayers dissatisfied with the result of the administrative hearing at the appraisal review board (ARB), the only recourse is to file a lawsuit in district court.
There are several prerequisites to the filing of a lawsuit. The taxpayer must file a protest and appear and offer evidence at the ARB. In addition, the taxpayer must not agree to a value either implicitly at the ARB hearing or explicitly with a written sign-off agreement.
The most common grounds for litigation are: 1) the taxable value of the property exceeds the fee simple market value of the property excluding any business value, or 2) the taxable value of the property is unequal in comparison to the taxable value of comparable properties.
The deadline to file a lawsuit is 60 days after receipt of the appraisal review board order determining the taxpayer's protest. This order will be mailed by certified mail to the owner's last address of record or to the owner's tax representative.
Most property tax lawsuits are resolved through the settlement process without a trial.
Updated March 2010
New Notices of Appraised Value
Appraisal Districts will mail, during April and May, Notices of Appraised Value which set forth the taxable value of a property. It is important to note that these notices are sent only to the last known address in possession of the District and only if the value increases over last year or a notice is requested in writing.
A taxpayer may contest the taxable value by filing a Notice of Protest with the Appraisal Review Board for the District by May 31 or within 30 days of delivery of the Notice of Appraised Value.
A taxpayer may protest that the taxable value of the property exceeds the market value of the property. Market value is determined on a fee simple basis, which considers market, rather than actual, rent, expenses and vacancy.
In addition, a taxpayer may protest based on equality and uniformity that the taxable value exceeds the median taxable value of a reasonable number of comparable properties appropriately adjusted.
Updated December 2009
A Last Chance to Challenge 2009 Property Taxes May Still Be Available
Property owners throughout Texas have received their 2009 tax bills, which are due on January 31, 2010. Although property tax valuations are generally protested before May 31 of the tax year and become final if not protested, relief may still be available.
Pursuant to Section 25.25(d), Tax Code, if an owner's tax value exceeds the correct value by more than one-third, the owner may file a motion with the county Appraisal Review Board prior to February 1, 2010 to request a value change.
However, this remedy is only available if the owner 1) did not file a protest on the property for the current tax year, or 2) the owner protested the property but did not present evidence at the administrative hearing. Further, the owner must pay the taxes on the property prior to the due date. There is also a late correction penalty of 10% of the taxes finally due.
In addition, if a property owner is dissatisfied with the decision on this type of protest, the property owner may file a lawsuit in district court to contest the decision.
Updated September 2009
Property Tax Bill Payment Guidelines
Taxing units throughout Texas will soon mail 2009 property tax bills after adopting tax rates ranging generally from 2% to 3% of taxable value.
Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the "most recent address in possession" of the county appraisal district whether current or not. Failure to send or receive a bill does not affect liability. Also, most tax bills are sent to agents rather than to the taxpayer. It is the taxpayer's responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2010 and will, if delinquent, incur up to 1% per month interest, 12% penalty and 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Updated June 2009
Recent Legislative Changes to Property Taxes
The Texas Legislature adjourned on June 1 after considering 355 bills related to property taxes and passing 58 of them. It was an extremely active property tax session. The following are some of the more significant changes:
A taxpayer may now file an appeal from the ARB for properties over $1,000,000 in value to the State Office of Administrative Hearings (SOAH). This is a pilot program in five counties and will be limited to the first 3000 appeals filed. It is an alternative to an appeal to district court with no allowance for appeal from SOAH to district court.
A property owner that prevails in a lawsuit filed under Section 25.25 will be entitled to attorney fees under Section 42.29
The deadline for the filing of a property tax lawsuit is changed from 45 to 60 days after receipt of the ARB order.
If the value of a property is lowered by agreement, ARB decision or lawsuit, the value may not be increased in the next year unless the chief appraiser has substantial evidence supporting the increase.
If the chief appraiser determines the appraised value of real property using the income approach, the appraised value must include the value of both the real property and the personal property in the account.
The Comptroller's property value study of school districts will be conducted every two years rather than every year and the Comptroller will conduct a performance audit of the appraisal methodology and operations every two years.
Updated March 2009
Legislative Update on Property Taxes
The Texas Legislature is currently meeting for its biennial five month legislative session. Last session approximately 300 property tax bills were introduced and 59 were passed by the Legislature. It appears that 300 property tax bills will be introduced again this year.
The primary areas of focus are as follows:
Updated December 2008
The Texas Legislature And Property Taxes
The Texas Legislature will convene on January 13, 2009 for its biennial five month legislative session. Each year, several hundred property tax bills are introduced. During the year and one half interim between sessions, House and Senate special committees examined property tax issues. Some of the primary property tax issues for 2009 raised by the committees and by others are as follows:
Change the method of appointment of ARB members from appointment by the Appraisal District Board to another method.
Authorize the Comptroller to adopt rules and monitor use of generally accepted appraisal techniques by Appraisal Districts.
3. Change the Property Value Study performed by the Comptroller to an audit of performance of appraisal districts relating to appraisal methodology.
Provide for more effective monitoring of the licensing of appraisal district personnel and tax consultants.
Provide for simplification and clarification of the truth-in-taxation process relating particularly to determination of the effective tax rate.
Provide a statewide office of property tax counsel to hear and respond to citizen complaints about the property tax process.
Avoid changes by appraisal districts to the current effective property taxpayer remedies particularly with regard to equal and uniform.
Updated September 2008
Tax Payments Requirements & Late Tax Challenges
Taxing units throughout Texas will soon be adopting tax rates and sending tax bills. Taxpayers should consider tax payment requirements and potential last opportunities to contest the taxes.
Tax payments: Taxpayers must be vigilant to avoid missing payment of a tax bill. All taxpayers receive a school and county bill and, if located within such, a city or special district bill. Tax bills are sent to the "most recent address in possession" of the county appraisal district whether current or not. Failure to send or receive a bill does not affect liability. Also, most tax bills are sent to agents rather than to the taxpayer. It is the taxpayer's responsibility to pay all taxes with or without a bill.
Taxes must be paid by January 31, 2009 and will, if delinquent, incur up to 1% per month interest, 12% penalty and 15% attorney collection fee. Payment is recommended by postmarked, certified mail, return receipt.
Final Protest Opportunity: Some taxpayers are questioning why they did not contest their valuations last spring. It may not be too late if: (1) you did not protest during the regular protest period or (2) you protested but withdrew the protest.
These taxpayers may still protest their valuation if the taxable value exceeds the correct market value of the property by more than 33%. To do so, you must prior to February 1, 2009, (1) file the motion for correction with the Appraisal Review Board of the Appraisal District and (2) pay your 2008 taxes.
A second less useful remedy allows taxpayers to file a motion for any of the prior five years to correct clerical errors, multiple appraisals or the inclusion of property on the appraisal records that did not exist in the form or location described in those records.
Updated June 2008
Consider a Lawsuit for Further Property Tax Savings
Taxpayer protests are currently underway throughout Texas with a target completion date of July 26. For taxpayers dissatisfied with the result of the administrative hearing at the appraisal review board (ARB), the only recourse is to file a lawsuit in district court. Since most lawsuits result in settlement, taxpayers should consider this as another potential avenue for tax reductions.
There are several prerequisites to the filing of a lawsuit. The taxpayer must file a protest and appear and offer evidence at the ARB. In addition, the taxpayer must not agree to a value either implicitly at the ARB hearing or explicitly with a written sign-off agreement.
The most common grounds for litigation are: 1) the taxable value of the property exceeds the fee simple market value of the property excluding any business value, or 2) the taxable value of the property is unequal in comparison to the taxable value of comparable properties.
The deadline to file a lawsuit is 45 days after receipt of the appraisal review board order determining the taxpayer's protest. This order will be mailed by certified mail to the owner's last address of record or to the owner's tax representative.
Challenging property taxes through litigation has proven successful for many Texas taxpayers.
Updated March 2008
Recent Cases Effect Rights at the Administrative Level
There have been several recent cases which effect taxpayer's rights and procedures at the administrative level. With the May 31st protest deadline approaching, taxpayers should consider the impact of these cases.
Verbal Agreements at the ARB Hearing: The Court held that a verbal agreement between a property owner and the appraisal district is binding and that a taxpayer may not subsequently appeal the ARB determination to district court. The verbal agreement consisted of the taxpayer offering an opinion of value and the district stating that they agreed with the value.
Tax Consultant May Sign Fiduciary Authorization: The Attorney General stated that if a taxpayer designates a tax consultant as authorized to act on the taxpayer's behalf, the tax consultant may sign the fiduciary authorization to appear at the ARB.
Equal & Uniform Must Address Entire Property: The Court held that a taxpayer under equal & uniform could not challenge only the land and not the improvement but must challenge the entire property.
New Owner Entitled to Protest: The Court held that a purchaser prior to the protest deadline is entitled to protest the property.
Updated September 2007
A Last Chance To Challenge 2007 Property Taxes May Still Be Available
Property owners throughout Texas are currently receiving 2007 tax bills, which are due on January 31, 2008. Although property tax valuations are generally protested before May 31 of the tax year and become final if not protested, relief may still be available.
If an owner's tax value exceeds the correct value by more than 33%, the owner may file a motion with the county Appraisal Review Board prior to February 1, 2008 to request a value change.
However, this remedy is only available if the owner 1) did not file a protest on the property for the current tax year, or 2) the owner protested the property but did not present evidence at the administrative hearing. Further, the owner must pay the taxes on the property prior to the due date.
Further, if a property owner is dissatisfied with the appraisal review board decision, the property owner may file a lawsuit in district court to contest the decision.
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