4631
Andrews Hwy.
Midland,
Texas
P.O. Box
908002
Midland, Texas
79708-0002
Phone: 432-699-4991
Fax:
432-689-7185
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Formal
and Informal Meetings
Formal
Meetings:
You may inspect and obtain, at a reasonable cost, a copy of
all data, schedules, formulas, and other information the Chief Appraiser plans
to introduce at your hearing. A form for your request is available at the
Appraisal District office. If you intend to limit the evidence used by the
Chief Appraiser, your request must be made at least 14 days prior to your panel
hearing.
At the hearing, you will be asked by a panel member to swear
or affirm that your evidence is true and correct to the best of your ability;
therefore, all testimony you provide will be under oath.
The
Appraisal Review Board members, who are also under
oath, are independent citizens appointed to hear and resolve your protest. The
three (3) Appraisal Review Board members who will hear your case are called
panel members. The panel member sitting in the middle is the chairman. Address
your questions and requests to him/her.
The Chief Appraiser will be
represented by an appraiser or staff member of the Midland Central Appraisal
District. This person has been sworn previously; their testimony is also under
oath.
You will have an opportunity to present evidence in support of
your protest. The District Appraiser or staff member will present evidence in
support of the District’s position. You may cross-examine the
District’s representative. The District may, in turn, cross-examine you or
your witness. The District has the responsibility to prove its case based upon
the preponderance of evidence.
Each hearing is limited to 15 minutes;
however, the panel chairman may at his/her discretion allow additional time. If
you have used excessive time, the panel chairman may instruct you to conclude
your case in 5 minutes.
The Appraisal Review Board is empowered by
Section 41.61 of the State Property Tax Code to subpoena witnesses, books,
records or other documents. A hearing will be held to determine if a subpoena
should be issued.
If someone is representing you, he/she must present
written authorization (in affidavit form) before the hearing can continue.
Without written authorization, your case will be dismissed.
Following
the presentation of evidence, the chairman will close the hearing. After
reviewing testimony and evidence the panel may recommend: a lower value, leave
the value as is, raise the value, grant or deny an exemption or special
appraisal, or set a new hearing if more evidence is required. The burden is on
the Appraisal District to prove the proposed value or action is correct by a
preponderance of the evidence presented at the ARB hearing.
Panel
recommendations will be presented to the Full Board for final approval at its
next scheduled meeting. You will be notified of the Board’s decision by
written Board order in September or within 30 days after Full Board approval if
your case is heard after September.
If you are dissatisfied with the
Appraisal Review Board decision, you have the right to appeal to District
Court. Your appeal must be filed within 45 days of receipt of the Board
Order.
If you do not appear in person or by agent or you do not submit
evidence by affidavit, your protest will be dismissed without a change in
property value. You also lose the right to appeal.
Reschedules are only
granted for "good cause" which are usually emergency type situations which
include death in the family, birth in the family, severe accident or illness.
Jury duty and TDY are also considered good cause.
Documentation may be
required to be submitted with the request. If you are scheduled to appear at
another Appraisal District, you may be rescheduled if you can show proof that
you received the notice prior to receipt of this notice.
Informal
Meetings:
Please notice that you have been scheduled to come in and
discuss your protest informally with an appraiser. Please bring any
documentation you have pertaining to your reasons for protest. The appraiser
will review your documentation and will present the Appraisal District’s
documentation. At this time you may review all evidence and at a minimal charge
receive copies. If there is evidence to support a change, the appraiser will
recommend a new value which you may or may not agree to. If you agree, the
appraiser will recommend this change to the Chief Appraiser and you need not
appear at the scheduled panel hearing.
For more detailed information, please see
Taxpayer's
Rights and Remedies
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