Tex. Tax Code § 41.41 · Subchapter C. TAXPAYER PROTEST
RIGHT OF PROTEST.
Text — Current through the 89th 2nd Called Legislative Session, 2025
Text of subsection effective until January 01, 2027
(a) A property owner is entitled to protest before the appraisal review board the following actions:
(1) determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;
(2) unequal appraisal of the owner's property;
(3) inclusion of the owner's property on the appraisal records;
(4) denial to the property owner in whole or in part of a partial exemption;
(4-a) determination that the owner's property does not qualify for the circuit breaker limitation on appraised value provided by Section 23.231;
(5) determination that the owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;
(6) identification of the taxing units in which the owner's property is taxable in the case of the appraisal district's appraisal roll;
(7) determination that the property owner is the owner of property;
(8) a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
(9) a determination of:
(A) the appraised value of a structure or archeological site that qualifies for an exemption under Section 11.24;
(B) the appraised value of the land necessary to access the structure or site; and
(C) the allocation of the appraised value between the structure or site and the land; or
(10) any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.
Text of subsection effective on January 01, 2027
(a) A property owner is entitled to protest before the appraisal review board the following actions:
(1) determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;
(2) unequal appraisal of the owner's property;
(3) inclusion of the owner's property on the appraisal records;
(4) denial to the property owner in whole or in part of a partial exemption;
(5) determination that the owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;
(6) identification of the taxing units in which the owner's property is taxable in the case of the appraisal district's appraisal roll;
(7) determination that the property owner is the owner of property;
(8) a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
(9) a determination of:
(A) the appraised value of a structure or archeological site that qualifies for an exemption under Section 11.24;
(B) the appraised value of the land necessary to access the structure or site; and
(C) the allocation of the appraised value between the structure or site and the land; or
(10) any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.
(b) Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district:
(1) the provisions of this section; and
(2) the method by which a property owner may protest an action before the appraisal review board.
(c) Notwithstanding Subsection (a), a property owner is entitled to protest before the appraisal review board only the following actions of the chief appraiser in relation to an exemption under Section 11.35:
(1) the modification or denial of an application for an exemption under that section; or
(2) the determination of the appropriate damage assessment rating for an item of qualified property under that section.
(d) An appraisal district or the appraisal review board for an appraisal district may not require a property owner to pay a fee in connection with a protest filed by the owner with the board.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 7, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1284 (H.B. 1313), Sec. 3, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 21.001(65), eff. September 1, 2021.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.07, eff. January 1, 2024.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.08, eff. January 1, 2027.
Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 2, eff. June 20, 2025.
Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 3, eff. June 20, 2025.
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 63b1cb2074222ae763e4a70137b90eae371367a7f7d6dc24003f3d25eb0b0341
- 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 § 11.24HISTORIC SITES.Printed as Section 11.24
- Tex. Tax Code § 11.35TEMPORARY EXEMPTION FOR QUALIFIED PROPERTY DAMAGED BY DISASTER.Printed as Section 11.35
- Tex. Tax Code ch. 23APPRAISAL METHODS AND PROCEDURESPrinted as Chapter 23
- Tex. Tax Code § 23.231CIRCUIT BREAKER LIMITATION ON APPRAISED VALUE OF REAL PROPERTY OTHER THAN RESIDENCE HOMESTEAD.Printed as Section 23.231
Cited by 11 provisions
Provisions in this library whose text cites Tex. Tax Code § 41.41. Each shows the citation as that text prints it.
Occupations Code
Tax Code
- Tex. Tax Code § 5.041TRAINING OF APPRAISAL REVIEW BOARD MEMBERS.Printed as Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, 41.42, and 41.43
- Tex. Tax Code § 6.052TAXPAYER LIAISON OFFICER.Printed as Section 41.41
- Tex. Tax Code § 22.01RENDITION GENERALLY.Printed as Section 41.41
- Tex. Tax Code § 22.07INSPECTION OF PROPERTY.Printed as Section 41.41
- Tex. Tax Code § 23.01APPRAISALS GENERALLY.Printed as Section 41.41(a)(2)
- Tex. Tax Code § 25.25CORRECTION OF APPRAISAL ROLL.Printed as Section 41.41
- Tex. Tax Code § 41.415ELECTRONIC FILING OF NOTICE OF PROTEST.Printed as Section 41.41(a)(1) | Section 41.41(a)(2)
- Tex. Tax Code § 41.43PROTEST OF DETERMINATION OF VALUE OR INEQUALITY OF APPRAISAL.Printed as Section 41.41(a)(1) | Section 41.41(a)(2)
- Tex. Tax Code § 41.66HEARING PROCEDURES.Printed as Section 41.41(a)(1)
- Tex. Tax Code § 41A.01RIGHT OF APPEAL BY PROPERTY OWNER.Printed as Section 41.41(a)(1)
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.