2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle A - Administrative Procedure and Practice › Chapter 2003 - State Office of Administrative Hearings › Subchapter Z. Appeals From Appraisal Review Board Determinations › Section 2003.912. Determination of Administrative Law Judge

Sec. 2003.912.  DETERMINATION OF ADMINISTRATIVE LAW JUDGE.  (a)  As soon as practicable, but not later than the 30th day after the date the hearing is concluded, the administrative law judge shall issue a determination and send a copy to the property owner and the chief appraiser.
(b)  The determination:
(1)  must include a determination of the appraised or market value, as applicable, of the property that is the subject of the appeal;
(2)  must contain a brief analysis of the administrative law judge's rationale for and set out the key findings in support of the determination but is not required to contain a detailed discussion of the evidence admitted or the contentions of the parties;
(3)  may include any remedy or relief a court may order under Chapter 42, Tax Code, in an appeal relating to the appraised or market value of property, including an award of attorney's fees under Section 42.29, Tax Code; and
(4)  shall specify whether the appraisal district or the property owner is required to pay the costs of the hearing and the amount of those costs.
(c)  If the administrative law judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the request for the hearing submitted by the property owner than the value determined by the appraisal review board:
(1)  the office, on receipt of a copy of the determination, shall refund the property owner's filing fee;
(2)  the appraisal district, on receipt of a copy of the determination, shall pay the costs of the appeal as specified in the determination; and
(3)  the chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the administrative law judge's determination.
(d)  If the administrative law judge determines that the appraised or market value, as applicable, of the property that is the subject of the appeal is not nearer to the property owner's opinion of the appraised or market value, as applicable, of the property as stated in the property owner's request for a hearing than the value determined by the appraisal review board:
(1)  the office, on receipt of a copy of the determination, shall retain the property owner's filing fee;
(2)  the chief appraiser shall correct the appraised or market value, as applicable, of the property as shown in the appraisal roll to reflect the administrative law judge's  determination if the value as determined by the administrative law judge is less than the value as determined by the appraisal review board; and
(3)  the property owner shall pay the difference between the costs of the appeal as specified in the determination and the property owner's filing fee.
(e)  Notwithstanding Subsection (a), the office by rule may implement a process under which:
(1)  the administrative law judge issues a proposal for determination to the parties;
(2)  the parties are given a reasonable period in which to make written objections to the proposal; and
(3)  the administrative law judge is authorized to take into account those written objections before issuing a final determination.
Added by Acts 2009, 81st Leg., R.S., Ch. 1180 (H.B. 3612), Sec. 1, eff. January 1, 2010.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1293 (H.B. 2203), Sec. 3, eff. June 17, 2011.