Property tax hearings can be stressful for property owners. Getting a property tax hearing dismissed can increase such stress; it essentially may void your rights to any substantive review of your appeal. Knowing the proper steps to take early is key to avoiding an ARB protest or a correction motion dismissal.
At Michael Saegert, Attorney at Law, we help clients in several counties manage property tax hearings with confidence. We’re committed to ensuring your rights are fully exercised to the fullest extent allowed by law. You can rely on us to guide you every step of the way.
How Property Tax Hearings Work
Generally, a property tax hearing enables property owners to challenge the appraisal valuation used by local tax authorities to determine their property taxes. These hearings typically take place before a three-member panel of the Appraisal Review Board established for each county (ARB). At the hearing, both you and the Central Appraisal District (CAD) present arguments and evidence to support each party's respective positions. Thereafter, the panel makes a recommendation for formal ratification by the full board. Once done, an order will be issued resolving the matter in favor of either party as well as establishing the right to proceed further with the appeal. In essence, the order serves as your ticket to seek further relief. Without it, a court or other judicial agency will be found lacking in jurisdiction to hear the matter. While this may sound unfair, the fact is that this process allows the resolution of hundreds of thousands of appeals each year. Thus, it dramatically reduces the time and expense that would otherwise be required to seek relief through a lawsuit or other quasi-judicial means.
Understanding how the property tax hearing functions helps property owners prepare thoroughly. Awareness of the hearing’s structure, timelines, and evidence requirements builds confidence and reduces the chance of having your protest dismissed.
Common Reasons for Property Tax Hearing Dismissals
Property tax hearing dismissals primarily occur due to one of four reasons. Of these, the most prevalent is caused by missed deadlines and/or incomplete submissions. Since the ARB, by nature, has a heavy hearing workload to consider, it has to enforce strict filing deadlines. Consequently, this typically results in the automatic dismissal of an untimely appeal without a hearing.
The second reason involves Insufficient or inaccurate documentation. For example, even if an appeal is filed on time, if a property is misidentified, the ARB will not act. Likewise, failing to provide necessary documents, such as a driver's license or a properly notarized affidavit, will result in dismissal.
Timely payment of all property taxes not in dispute may also be a cause for dismissal. The idea is that to retain jurisdiction over the matter, the property owner has to at least comply with paying taxes that are just and due, i.e., undisputed. Complying with this requirement can often be difficult since taxes may not be due when a person files an appeal. This is why retaining proper representation in a tax appeal matters.
Finally, jurisdictional issues can also lead to a dismissal if the board finds or believes it lacks the authority to resolve the dispute; in such cases, the board will dismiss the case. The most common incident of this is where a prior agreement or hearing has already occurred. Simply put, a "do-over" is not possible under Texas law.
In sum, common reasons property tax appeals are dismissed include:
Failure to file on time: Missing the appeal deadline will almost always result in automatic dismissal, regardless of how strong the case may be. Tax boards rarely offer exceptions, so it’s critical to know and meet all filing requirements in your jurisdiction.
Incomplete documentation: Appeals that lack required forms, evidence, or signatures are typically rejected without further review. Tax boards rely heavily on documentation to evaluate whether an assessment challenge has merit.
Timely payment of undisputed taxes: State law is quite clear that failure to pay the undisputed amount of property taxes before a hearing on a certified account forfeits the right to relief.
Lack of jurisdiction: If the ARB lacks legal authority to hear a particular dispute, meaning it is outside the board's jurisdiction, the matter will be dismissed.
These factors highlight the importance of thorough preparation. With this foundation, property owners can focus on building a strong case.
Steps to Avoid a Hearing Dismissal
Preparation is essential to increase the likelihood of obtaining a hearing on an appeal's merits. It begins with reviewing all local tax board rules and deadlines to stay in compliance. Gathering necessary documents such as tax bills, prior assessments, and relevant property records lays the groundwork.
Next, property owners should collect evidence to support their claims and organize it logically. Understanding filing procedures and accurately submitting all required forms minimizes the risk of dismissal due to procedural or clerical errors. Likewise, if the ARB or CAD has misfiled the relevant documents, you will have them on hand to submit. Just like in court, being proactive and detail-oriented during preparation greatly benefits the appeal process and usually leads to success.
Filing Proper Documentation to Avoid Court
Submitting accurate documentation on time or at the hearing is crucial to prevent a property tax hearing from going off track, requiring a judicial appeal. Required paperwork typically includes hard copies of evidence to be submitted or electronic data stored on a portable media device (such as a CD data storage disc, USB drive, or flash drive). The same applies to any affidavits or declarations that require notarization before submission. Be especially careful not to rely on being able to display electronic data using a computer or your phone. Most ARB panels will not allow this type of presentation since the information, i.e., evidence, is not captured at the hearing.
Keeping copies of all submitted documents and proof of delivery protects your rights in case of disputes. Proper filing makes sure the hearing proceeds smoothly or is dismissed when justified.
Discussions with the Appraisal District if a dismissal seems likely.
Negotiation is a valuable strategy to resolve property tax hearings before formal proceedings. The same applies when a dismissal action seems viable. By approaching and explaining the issue, various mechanisms can often be employed to resolve the matter without requiring ARB intervention. Essentially, by collaborating with the appraisal district, the opportunity exists to jointly resolve the matter. While not often considered, there are instances when this can be quite effective, especially when the potential for dismissal is high, but the facts warrant relief nonetheless.
Tips for effective negotiation include:
Be concise and factual: Focus on presenting clear, relevant evidence that directly supports your position. Avoid emotional appeals or unrelated information that could weaken your credibility.
Maintain professionalism: Communicate respectfully and stay focused on resolving the issue. A cooperative tone often leads to more productive conversations with appraisal staff.
Consider partial agreements: Accepting a fair compromise may prevent the dispute from escalating to a court hearing. Flexibility can be crucial in resolving property tax issues promptly.
Negotiation can save time and money while achieving favorable outcomes. If negotiations stall, be ready to proceed with the formal hearing.
What to Do If a Property Tax Appeal Is Dismissed
If your property tax hearing is dismissed, confirm the decision is official by obtaining written confirmation. This may be in the form of an order or official notice from the ARB. Additionally, organizing and documenting the steps leading up to the dismissal is imperative. The reason is that this is often the best, if not the only, means by which you can get an appeal reinstated and heard.
Remaining vigilant helps prevent repeat disputes and costly appeals. Taking proactive steps, like regularly reviewing tax notices, supports long-term tax management and financial planning.
Last but not least - Tips to Prevent Future Property Tax Hearing Issues
Avoiding property tax problems by staying organized and informed. Be sure to keep detailed records of tax assessments, notices, receipts, and correspondence with all relevant tax authorities. Stay informed about changes in local tax laws and market conditions that impact property values. And don't be afraid to follow up if something seems off track.
Early consultation with professionals such as appraisers or attorneys can prevent problems before they arise. Implementing these habits protects your property investment and minimizes the chance of future disputes.
Contact Us Today
At Michael Saegert, Attorney at Law, we help clients resolve property tax hearing issues early and effectively. We proudly serve clients throughout Texas, including Houston, Pasadena, Sugar Land, The Woodlands, Beaumont, Corpus Christi, San Antonio, Austin, Dallas, Fort Worth, El Paso, and beyond. If you're looking to dismiss your case before it reaches court, our firm is ready to guide you through every step. Contact us today to get started.
