Tex. Tax Code § 41A.10 · Chapter 41A. APPEAL THROUGH BINDING ARBITRATION
PAYMENT OF TAXES PENDING APPEAL.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The pendency of an appeal under this chapter does not affect the delinquency date for the taxes on the property subject to the appeal. Except for a property owner who has elected to defer the collection of taxes under Section 33.06 or 33.065 on the property subject to the appeal and for which the deferral is still in effect, a property owner who appeals an appraisal review board order under this chapter shall pay taxes on the property subject to the appeal in an amount equal to the amount of taxes due on the portion of the taxable value of the property that is not in dispute. If the final determination of an appeal under this chapter decreases the property owner's tax liability to less than the amount of taxes paid, the taxing unit shall refund to the property owner the difference between the amount of taxes paid and the amount of taxes for which the property owner is liable. The collector for the taxing unit shall make the refund not later than the 60th day after the date of the final determination of the appeal. If the collector does not make the refund within the period required by this subsection, the collector shall include with the refund interest on the amount refunded at an annual rate of 12 percent, calculated from the delinquency date for the taxes being refunded until the date the refund is made.
(b) A property owner may not file an appeal under this chapter if the taxes on the property subject to the appeal are delinquent. An arbitrator who determines that the taxes on the property subject to an appeal are delinquent shall dismiss the pending appeal with prejudice. If an appeal is dismissed under this subsection, the comptroller shall refund the property owner's arbitration deposit, less the amount retained by the comptroller under Section 41A.05(b).
(c) For the purposes of Subsection (b) of this section, taxes are not considered delinquent on property subject to an appeal if the property owner has elected to defer the collection of taxes on the property under Section 33.06 or 33.065 and the deferral is still in effect.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.
Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 22, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 960 (S.B. 1854), Sec. 1, eff. September 1, 2021.
Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 11, 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 d0195c7b74cb7ab7e2e3e5b052fdd09372ea9127d080143c70fad32bd22371a4
- 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 § 33.06DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN.Printed as Section 33.06 or 33.065
- Tex. Tax Code § 33.065DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD.Printed as Section 33.06 or 33.065
- Tex. Tax Code § 41A.05PROCESSING OF REGISTRATION REQUEST.Printed as Section 41A.05(b)
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 41A.10. Each shows the citation as that text prints it.
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.