taxesProperty Tax Assistance

Hearings Requirements

After publishing the required notice, taxpayers have the opportunity to express their views on tax increases at hearings. 1 The type of taxing unit determines the hearing requirements.

Small taxing units have no public hearing requirement. 2 School districts and water district hold one public hearing. 3 All other taxing units must hold two public hearings. 4

All taxing units must post notice of the meetings in compliance with the Texas Open Meetings Act. 5 The meetings must be open to the public. 6

By providing the information and provisions below concerning tax rate hearings, the Comptroller's office provides technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate hearings.