Tex. Tax Code § 41.12 · Subchapter A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD
APPROVAL OF APPRAISAL RECORDS BY BOARD.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) By July 20, the appraisal review board shall:
(1) hear and determine all or substantially all timely filed protests;
(2) determine all timely filed challenges;
(3) submit a list of its approved changes in the records to the chief appraiser; and
(4) approve the records.
(b) The appraisal review board must complete substantially all timely filed protests before approving the appraisal records and may not approve the records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined is more than five percent of the total appraised value of all other taxable properties.
(c) The board of directors of an appraisal district established for a county with a population of at least one million by resolution may:
(1) postpone the deadline established by Subsection (a) for the performance of the functions listed in that subsection to a date not later than August 30; or
(2) provide that the appraisal review board may approve the appraisal records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined does not exceed 10 percent of the total appraised value of all other taxable properties.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 4, eff. June 7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff. June 14, 1985; Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff. Sept. 1, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 1, eff. January 1, 2008.
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 85e5fe2ed7f6428b547017b4fb12618ce215223aedbc2047ef42742f254b1407
- 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
Cited by 10 provisions
Provisions in this library whose text cites Tex. Tax Code § 41.12. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 11.251TANGIBLE PERSONAL PROPERTY EXEMPT.Printed as Section 41.12
- Tex. Tax Code § 21.031ALLOCATION OF TAXABLE VALUE OF VESSELS AND OTHER WATERCRAFT USED OUTSIDE THIS STATE.Printed as Section 41.12
- Tex. Tax Code § 25.25CORRECTION OF APPRAISAL ROLL.Printed as Section 41.12
- Tex. Tax Code § 26.01SUBMISSION OF ROLLS TO TAXING UNITS.Printed as Section 41.12
- Tex. Tax Code § 41.07DETERMINATION OF CHALLENGE.Printed as Section 41.12
- Tex. Tax Code § 41.09CLERICAL ERRORS.Printed as Section 41.12
- Tex. Tax Code § 41.10CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER.Printed as Section 41.12
- Tex. Tax Code § 41.11NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS.Printed as Section 41.12
- Tex. Tax Code § 41.45HEARING ON PROTEST.Printed as Section 41.12
- Tex. Tax Code § 43.04SUIT TO COMPEL COMPLIANCE WITH DEADLINES.Printed as Section 25.22(a), 26.01(a), or 41.12
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.