2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.41. Right of Protest

Sec. 41.41.  RIGHT OF PROTEST.
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; or
(9)  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; or
(9)  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.
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.