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Equal and Uniform Appeals Upheld in Texas

by Foy Mitchell, Dallas, June 2019

 

Texas Governor Greg Abbott has signed HB 380 into law. It clarifies that pursuant to Section 25.25 of the tax code, a taxpayer may base their appeal on it being equal and uniform with competing properties.

 

The new law states that property owners are entitled to a final determination on their assessment appeal on any ground of protest. In the past, appraisal review boards have argued they had no authority to rule on equal and uniform claims. Now it is clear they do.

 

The law takes effect in September, and its scope will likely depend on how courts interpret the change. District judges will have the power to give property owners a chance to fix mistakes they make on a protest. The court may, in lieu of dismissing the appeal for lack of jurisdiction, remand the action to the appraisal review board with instructions to allow the property owner an opportunity to cure their failure to exhaust administrative remedies.