Tex. Tax Code § 41A.011 · Chapter 41A. APPEAL THROUGH BINDING ARBITRATION
RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) As an alternative to filing an appeal under Section 42.015, a person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest concerning the appraised or market value of property if:
(1) the protest was brought by:
(A) the person under Section 41.413; or
(B) the property owner if the property owner does not appeal the order; and
(2) the appraised or market value, as applicable, of the property as determined by the order is $5 million or less.
(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The comptroller shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 9, eff. September 1, 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.41A.htm
- Text hash
- sha256 1ed89751def359285ea025b90f547ebeffbb9c93bf1a53c0b358f6490c7128c6
- 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.
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.