Tex. Tax Code § 41.01 · Subchapter A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
DUTIES OF APPRAISAL REVIEW BOARD.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The appraisal review board shall:
(1) determine protests initiated by property owners;
(2) determine challenges initiated by taxing units;
(3) correct clerical errors in the appraisal records and the appraisal rolls;
(4) act on motions to correct appraisal rolls under Section 25.25;
(5) determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23; and
(6) take any other action or make any other determination that this title specifically authorizes or requires.
(b) The board may not review or reject an agreement between a property owner or the owner's agent and the chief appraiser under Section 1.111(e).
(c) The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C. Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board. Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures. The board must comply with Section 5.103(d) when adopting the hearing procedures. The chairman of the board is responsible for the administration of hearing procedures adopted by the board.
(d) The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.
(e) The appraisal review board shall post a copy of the hearing procedures adopted by the board:
(1) in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and
(2) if the appraisal district for which the board is established maintains an Internet website, on the appraisal district's website.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm
- Text hash
- sha256 ff4989965b4b15b01240691d3cbc4269a30598179fdfca1b9ea40b2df91f4c7f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 1.111REPRESENTATION OF PROPERTY OWNER.Printed as Section 1.111(e)
- Tex. Tax Code § 5.103APPRAISAL REVIEW BOARD OVERSIGHT.Printed as Section 5.103(d)
- Tex. Tax Code ch. 23APPRAISAL METHODS AND PROCEDURESPrinted as Chapter 23
- Tex. Tax Code § 25.25CORRECTION OF APPRAISAL ROLL.Printed as Section 25.25
Cited by 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 41.01. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 5.103APPRAISAL REVIEW BOARD OVERSIGHT.Printed as Section 41.01(c)
- Tex. Tax Code § 41.02ACTION BY BOARD.Printed as Section 41.01
- Tex. Tax Code § 41.461NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION.Printed as Section 41.01
- Tex. Tax Code § 41.66HEARING PROCEDURES.Printed as Section 41.01(c)
- Tex. Tax Code § 41A.015LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH PROCEDURAL REQUIREMENTS RELATED TO PROTESTS.Printed as Section 41.01(c)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.