An appraisal review board may not schedule a hearing on a Texas property tax protest and notify the property owner of the hearing time before the property owner has filed a written notice of protest. The property owner would have, at a minimum, a period of approximately 30 days after receiving notice of the property's appraised value to decide whether to file a notice of protest, followed by a period of approximately 15 days to prepare for the protest hearing. In light of the detailed nature of the procedures it could not be inferred that an appraisal review board had authority to schedule a hearing on a protest before receiving the property owner's notice of protest or to notify a property owner of a prescheduled hearing.
Please contact Rash & Associates for more information.