reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.01. Duties of Appraisal Review Board

Sec. 41.01.  DUTIES OF APPRAISAL REVIEW BOARD.  (a)  The appraisal review board shall:
(1)  determine protests initiated by property owners;
(2)  determine challenges initiated by taxing units;
(3)  correct clerical errors in the appraisal records and the appraisal rolls;
(4)  act on motions to correct appraisal rolls under Section 25.25;
(5)  determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23;  and
(6)  take any other action or make any other determination that this title specifically authorizes or requires.
(b)  The board may not review or reject an agreement between a property owner or the owner's agent and the chief appraiser under Section 1.111(e).
(c)  The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C.  Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board.  Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures.  The board must comply with Section 5.103(d) when adopting the hearing procedures.  The chairman of the board is responsible for the administration of hearing procedures adopted by the board.
(d)  The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.
(e)  The appraisal review board shall post a copy of the hearing procedures adopted by the board:
(1)  in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and
(2)  if the appraisal district for which the board is established maintains an Internet website, on the appraisal district's website.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.02. Action by Board

Sec. 41.02.  ACTION BY BOARD.  After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change the appraisal records or the appraisal roll to conform the appraisal records or the appraisal roll to the board's determination or decision.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.03. Challenge by Taxing Unit

Sec. 41.03.  CHALLENGE BY TAXING UNIT.
(a)  A taxing unit is entitled to challenge before the appraisal review board:
(1)  an exclusion of property from the appraisal records;
(2)  a grant in whole or in part of a partial exemption, other than an exemption under Section 11.35;
(3)  a determination that land qualifies for appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
(4)  a failure to identify the taxing unit as one in which a particular property is taxable.
(b)  If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H, Chapter 23, on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service.  The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984;  Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 60, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 6, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.04. Challenge Petition

Sec. 41.04.  CHALLENGE PETITION.  The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later.  The petition must include an explanation of the grounds for the challenge.
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.05. Hearing on Challenge

Sec. 41.05.  HEARING ON CHALLENGE.  (a)  On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge.
(b)  The taxing unit initiating the challenge and each taxing unit in which property involved in the challenge is or may be taxable are entitled to an opportunity to appear to offer evidence or argument.
(c)  The chief appraiser shall appear at each hearing to represent the appraisal office.
(d)  If the challenge relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the real property, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, is entitled to appear at the hearing and offer evidence and argument.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.06. Notice of Challenge Hearing

Sec. 41.06.  NOTICE OF CHALLENGE HEARING.  (a)  The secretary of the appraisal review board shall deliver to the presiding officer of the governing body of each taxing unit entitled to appear at a challenge hearing written notice of the date, time, and place fixed for the hearing.  The secretary shall deliver the notice not later than the 10th day before the date of the hearing.
(b)  The secretary shall give the chief appraiser advance notice of the date, time, place, and subject matter of each challenge hearing.
(c)  If the challenge relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the secretary shall deliver notice of the hearing as provided by Subsection (a) to:
(1)  the attorney general and the state agency that owns the real property, in the case of real property owned by this state;  or
(2)  the governing body of the political subdivision, in the case of real property owned by a political subdivision.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 416, Sec. 2, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.07. Determination of Challenge

Sec. 41.07.  DETERMINATION OF CHALLENGE.  (a)  The appraisal review board shall determine each challenge and make its decision by written order.
(b)  If on determining a challenge the board finds that the appraisal records are incorrect in some respect raised by the challenge, the board shall refer the matter to the appraisal office and by its order shall direct the chief appraiser to make the reappraisals or corrections in the records that are necessary to conform the records to the requirements of law.
(c)  The board shall determine all challenges before approval of the appraisal records as provided by Section 41.12 of this code.
(d)  The board shall deliver by certified mail a notice of the issuance of the order and a copy of the order to the taxing unit.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 135, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.08. Correction of Records on Order of Board

Sec. 41.08.  CORRECTION OF RECORDS ON ORDER OF BOARD.  The chief appraiser shall make the reappraisals or other corrections of the appraisal records ordered by the appraisal review board as provided by this subchapter.  The chief appraiser shall submit a copy of the corrected records to the board for its approval as promptly as practicable.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.09. Clerical Errors

Sec. 41.09.  CLERICAL ERRORS.  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the appraisal review board in writing may correct a clerical error in the records without referring the matter to the appraisal office if the correction will not affect the tax liability of a property owner and if the chief appraiser does not object in writing.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.10. Correction of Records on Recommendation of Chief Appraiser

Sec. 41.10.  CORRECTION OF RECORDS ON RECOMMENDATION OF CHIEF APPRAISER.  At any time before approval of the appraisal records as provided by Section 41.12 of this code, the chief appraiser may submit written recommendations to the appraisal review board for corrections in the records.  If the board approves a recommended correction and it will not result in an increase in the tax liability of a property owner, the board may make the correction by written order.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.11. Notice to Property Owner of Change in Records

Sec. 41.11.  NOTICE TO PROPERTY OWNER OF CHANGE IN RECORDS.  (a)  Not later than the date the appraisal review board approves the appraisal records as provided by Section 41.12, the secretary of the board shall deliver written notice to a property owner of any change in the records that is ordered by the board as provided by this subchapter and that will result in an increase in the tax liability of the property owner.  An owner who receives a notice as provided by this section shall be entitled to protest such action as provided by Section 41.44(a)(2).
(b)  The secretary shall include in the notice a brief explanation of the procedure for protesting the change.
(c)  Failure to deliver notice to a property owner as required by this section nullifies the change in the records to the extent the change is applicable to that property owner.
Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 906, Sec. 13, eff. Jan. 1, 1998.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 3, eff. January 1, 2008.
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 4, eff. January 1, 2018.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.12. Approval of Appraisal Records by Board

Sec. 41.12.  APPROVAL OF APPRAISAL RECORDS BY BOARD.  (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.
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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter A. Review of Appraisal Records by Appraisal Review Board › Section 41.13. Protest Hearing Database

Sec. 41.13.  PROTEST HEARING DATABASE.  (a)  The chief appraiser of each appraisal district shall create and maintain a publicly available and searchable Internet database that contains information regarding protest hearings conducted by the appraisal review board established for the district.
(b)  For each protest hearing conducted by the appraisal review board, the database must contain:
(1)  the name of each board member who attended the hearing;
(2)  the date and time of the hearing;
(3)  the account number and category for the property that was the subject of the hearing;
(4)  the appraised value according to the appraisal district and the property owner's asserted value of the property that was the subject of the hearing; and
(5)  the board's determination of the protest, including the board's determination of the value of the property if the hearing was to consider a protest regarding appraised value.
(c)  The chief appraiser shall update the database not later than October 1 of each year.
(d)  Beginning on January 1, 2025, the database shall include information for protests relating to the most recent tax year and each tax year thereafter until the database includes information for protests relating to the most recent five tax years.
(e)  Beginning on January 1, 2030, the database shall include information for protests relating to the previous five tax years.
Added by Acts 2023, 88th Leg., R.S., Ch. 224 (H.B. 796), Sec. 2, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.411. Protest of Failure to Give Notice

Sec. 41.411.  PROTEST OF FAILURE TO GIVE NOTICE.  (a)  A property owner is entitled to protest before the appraisal review board the failure of the chief appraiser or the appraisal review board to provide or deliver any notice to which the property owner is entitled.
(b)  If failure to provide or deliver the notice is established, the appraisal review board shall determine a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.
(c)  A property owner who protests as provided by this section must comply with the payment requirements of Section 41.4115 or the property owner forfeits the property owner's right to a final determination of the protest.
Added by Acts 1985, 69th Leg., ch. 504, Sec. 1, eff. June 12, 1985.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(a), eff. January 1, 2008.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 8, eff. September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 3, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.4115. Forfeiture of Remedy for Nonpayment of Taxes

Sec. 41.4115.  FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.  (a)  The pendency of a protest under Section 41.411 does not affect the delinquency date for the taxes on the property subject to the protest.  However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b) and, for purposes of Subsection (b), that delinquency date is postponed to the 125th day after the date one or more taxing units first delivered written notice of the taxes due on the property, as determined by the appraisal review board at a hearing under Section 41.44(c-3).  If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined in the manner provided by Section 42.42(c) for the determination of the delinquency date for additional taxes finally determined to be due in an appeal under Chapter 42, and that additional amount is not delinquent before that date.
(b)  Except as provided in Subsection (d), a property owner who files a protest under Section 41.411 must pay the amount of taxes due on the portion of the taxable value of the property subject to the protest that is not in dispute before the delinquency date or the property owner forfeits the right to proceed to a final determination of the protest.
(c)  A property owner who pays an amount of taxes greater than that required by Subsection (b) does not forfeit the property owner's right to a final determination of the protest by making the payment.  If the property owner files a timely protest under Section 41.411, taxes paid on the property are considered paid under protest, even if paid before the protest is filed.
(d)  After filing an oath of inability to pay the taxes at issue, a property owner may be excused from the requirement of prepayment of tax as a prerequisite to the determination of a protest if the appraisal review board, after notice and hearing, finds that such prepayment would constitute an unreasonable restraint on the property owner's right of access to the board.  On the motion of a party, the board shall hold a hearing to review and determine compliance with this section, and the reviewing board may set such terms and conditions on any grant of relief as may be reasonably required by the circumstances.  If the board determines that the property owner has not substantially complied with this section, the board shall dismiss the pending protest.  If the board determines that the property owner has substantially but not fully complied with this section, the board shall dismiss the pending protest unless the property owner fully complies with the board's determination within 30 days of the determination.
Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 9, eff. September 1, 2011.
Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 4, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.412. Person Acquiring Property After January 1

Sec. 41.412.  PERSON ACQUIRING PROPERTY AFTER JANUARY 1.  (a)  A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this subchapter in the same manner as a property owner who owned the property on January 1.
(b)  If during the pendency of a protest under this subchapter the ownership of the property subject to the protest changes, the new owner of the property on application to the appraisal review board may proceed with the protest in the same manner as the property owner who initiated the protest.
Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.415. Electronic Filing of Notice of Protest

Text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3
For text of section as added by Acts 2009, 81st Leg., R.S., Ch. 1370 (S.B. 873), Sec. 1, see other Sec. 41.415.
Sec. 41.415.  ELECTRONIC FILING OF NOTICE OF PROTEST.  (a)  This section applies only to an appraisal district established for a county having a population of 500,000 or more.
(b)  The appraisal district shall implement a system that allows the owner of a property that for the current tax year has been granted a residence homestead exemption under Section 11.13, in connection with the property, to electronically:
(1)  file a notice of protest under Section 41.41(a)(1) or (2) with the appraisal review board;
(2)  receive and review comparable sales data and other evidence that the chief appraiser intends to use at the protest hearing before the board;
(3)  receive, as applicable:
(A)  a settlement offer from the district to correct the appraisal records by changing the market value and, if applicable, the appraised value of the property to the value as redetermined by the district; or
(B)  a notice from the district that a settlement offer will not be made; and
(4)  accept or reject a settlement offer received from the appraisal district under Subdivision (3)(A).
(c)  With each notice sent under Section 25.19 to an eligible property owner, the chief appraiser shall include information about the system required by this section, including instructions for accessing and using the system.
(d)  A notice of protest filed electronically under this section must include, at a minimum:
(1)  a statement as to whether the protest is brought under Section 41.41(a)(1) or under Section 41.41(a)(2);
(2)  a statement of the property owner's good faith estimate of the value of the property; and
(3)  an electronic mail address that the district may use to communicate electronically with the property owner in connection with the protest.
(e)  If the property owner accepts a settlement offer made by the appraisal district, the chief appraiser shall enter the settlement in the appraisal records as an agreement made under Section 1.111(e).
(f)  If the property owner rejects a settlement offer, the appraisal review board shall hear and determine the property owner's protest in the manner otherwise provided by this subchapter and Subchapter D.
(g)  An appraisal district is not required to make the system required by this section available to an owner of a residence homestead located in an area in which the chief appraiser determines that the factors affecting the market value of real property are unusually complex or to an owner who has designated an agent to represent the owner in a protest as provided by Section 1.111.
(h)  An electronic mail address provided by a property owner to an appraisal district under Subsection (d)(3) is confidential and may not be disclosed by the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 3, eff. January 1, 2010.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.42. Protest of Situs

Sec. 41.42.  PROTEST OF SITUS.  A protest against the inclusion of property on the appraisal records for an appraisal district on the ground that the property does not have taxable situs in that district shall be determined in favor of the protesting party if he establishes that the property is subject to appraisal by another district or that the property is not taxable in this state.  The chief appraiser of a district in which the property owner prevails in a protest of situs shall notify the appraisal office of the district in which the property owner has established situs.
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 1983, 68th Leg., p. 5034, ch. 906, Sec. 1, eff. Jan. 1, 1984.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.445. Informal Conference Before Hearing on Protest

Sec. 41.445.  INFORMAL CONFERENCE BEFORE HEARING ON PROTEST.  The appraisal office shall hold an informal conference with each property owner who files a notice of protest with the appraisal review board and requests an informal conference. An informal conference must be held before the hearing on the protest.
Added by Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 16, eff. January 1, 2022.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.455. Pooled or Unitized Mineral Interests

Sec. 41.455.  POOLED OR UNITIZED MINERAL INTERESTS.  (a)  If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at one or more production sites located in a single county with the appraisal review boards of more than one appraisal district, the appraisal review board for the appraisal district established for the county in which the production site or sites are located must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.
(b)  If a property owner files protests relating to a pooled or unitized mineral interest that is being produced at two or more production sites located in more than one county with the appraisal review boards of more than one appraisal district and at least two-thirds of the surface area of the mineral interest is located in the county for which one of the appraisal districts is established, the appraisal review board for that appraisal district must determine the protest filed with that board and make its decision before another appraisal review board may hold a hearing to determine the protest filed with that other board.
(c)  A protest determined by an appraisal review board in violation of this section is void.
Added by Acts 1999, 76th Leg., ch. 810, Sec. 1, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter C. Taxpayer Protest › Section 41.461. Notice of Certain Matters Before Hearing; Delivery of Requested Information

Sec. 41.461.  NOTICE OF CERTAIN MATTERS BEFORE HEARING; DELIVERY OF REQUESTED INFORMATION.  (a)  At least 14 days before a hearing on a protest, the chief appraiser shall:
(1)  deliver a copy of the pamphlet prepared by the comptroller under Section 5.06 to the property owner initiating the protest, or to an agent representing the owner if requested by the agent;
(2)  inform the property owner that the owner or the agent of the owner is entitled on request to a copy of the data, schedules, formulas, and all other information the chief appraiser will introduce at the hearing to establish any matter at issue; and
(3)  deliver a copy of the hearing procedures adopted by the appraisal review board under Section 41.01 to the property owner.
(b)  The chief appraiser may not charge a property owner or the designated agent of the owner for copies provided to the owner or designated agent under this section, regardless of the manner in which the copies are prepared or delivered.
(c)  A chief appraiser shall deliver information requested by a property owner or the agent of the owner under Subsection (a)(2):
(1)  by regular first-class mail, deposited in the United States mail, postage prepaid, and addressed to the property owner or agent at the address provided in the request for the information;
(2)  electronically, if the property owner or agent of the owner has elected to receive electronic communications from the chief appraiser under Section 1.085; or
(3)  subject to Subsection (d), by referring the property owner or the agent of the owner to a secure Internet website with user registration and authentication or to the exact Internet location or uniform resource locator (URL) address on an Internet website maintained by the appraisal district on which the requested information is identifiable and readily available.
(d)  If a chief appraiser provides a property owner or the designated agent of the owner information under Subsection (c)(3), the notice must contain a statement in a conspicuous font that clearly indicates that the property owner or the agent of the owner may on request receive the information by regular first-class mail or in person at the appraisal office.  On request by a property owner or the agent of the owner, the chief appraiser must provide the information by regular first-class mail or in person at the appraisal office.
Added by Acts 1991, 72nd Leg., ch. 364, Sec. 1, eff. Jan. 1, 1992.  Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 17, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(100), eff. Sept. 1, 1995.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 64, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 18, eff. June 15, 2021.
Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 7, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.61. Issuance of Subpoena

Sec. 41.61.  ISSUANCE OF SUBPOENA.  (a)  If reasonably necessary in the course of a protest provided by this chapter, the appraisal review board on its own motion or at the written request of a party to the protest, may subpoena witnesses or books, records, or other documents of the property owner or appraisal district that relate to the protest.
(b)  On the written request of a party to a protest provided by this chapter, the appraisal review board shall issue a subpoena if the requesting party:
(1)  shows good cause for issuing the subpoena;  and
(2)  deposits with the board a sum the board determines is reasonably sufficient to insure payment of the costs estimated to accrue for issuance and service of the subpoena and for compensation of the individual to whom it is directed.
(c)  An appraisal review board may not issue a subpoena under this section unless the board holds a hearing at which the board determines that good cause exists for the issuance of the subpoena.  The appraisal review board before which a good cause hearing is scheduled shall deliver written notice to the party being subpoenaed and parties to the protest of the date, time, and place of the hearing.  The board shall deliver the notice not later than the 5th day before the date of the good cause hearing.  The party being subpoenaed must have an opportunity to be heard at the good cause hearing.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 141, eff. Jan. 1, 1982;  Acts 1989, 71st Leg., ch. 796, Sec. 38, eff. Sept. 1, 1989;  Acts 1995, 74th Leg., ch. 828, Sec. 3, eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.62. Service and Enforcement of Subpoena

Sec. 41.62.  SERVICE AND ENFORCEMENT OF SUBPOENA.  (a)  A sheriff or constable shall serve a subpoena issued as provided by this subchapter.
(b)  If the person to whom a subpoena is directed fails to comply, the issuing board or the party requesting the subpoena may bring suit in the district court to enforce the subpoena.  If the district court determines that good cause exists for issuance of the subpoena, the court shall order compliance.  The district court may modify the requirements of a subpoena that the court determines are unreasonable.  Failure to obey the order of the district court is punishable as contempt.
(c)  The county attorney or, if there is no county attorney, the district attorney shall represent the board in a suit to enforce a subpoena.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 142, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.63. Compensation for Subpoenaed Witness

Sec. 41.63.  COMPENSATION FOR SUBPOENAED WITNESS.  (a)  An individual who is not a party to the proceeding and who complies with a subpoena issued as provided by this subchapter is entitled to:
(1)  the reasonable costs of producing the documents;
(2)  mileage of 15 cents a mile for going to and returning from the place of the proceeding;  and
(3)  a fee of $10 a day for each whole or partial day that the individual is necessarily present at the proceedings.
(b)  The appraisal review board by rule may prescribe greater mileage or fee, but an increase is not effective unless uniformly applicable to all individuals who are entitled to mileage or fee as provided by Subsection (a) of this section.
(c)  Compensation authorized as provided by this section is paid by the appraisal office if the subpoena is issued on the motion of the appraisal review board or by the party requesting the subpoena.
(d)  Compensation is not payable unless the amount claimed is approved by the appraisal review board that issued the subpoena.
Acts 1979, 66th Leg., p. 2307, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 143, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.64. Inspection of Tax Records

Sec. 41.64.  INSPECTION OF TAX RECORDS.  The appraisal review board may inspect the records or other materials of the appraisal office that are not made confidential under this code.  On demand of the board, the chief appraiser shall produce the materials as soon as practicable.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.65. Request for State Assistance

Sec. 41.65.  REQUEST FOR STATE ASSISTANCE.  The appraisal review board may request the comptroller to assist in determining the accuracy of appraisals by the appraisal office or to provide other professional assistance.  The appraisal office shall reimburse the costs of providing assistance if the comptroller requests reimbursement.
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 144, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.67. Evidence

Sec. 41.67.  EVIDENCE.  (a)  A member of the appraisal review board may swear witnesses who testify in proceedings under this chapter.  All testimony must be given under oath.
(b)  Documentary evidence may be admitted in the form of a copy if the appraisal review board conducting the proceeding determines that the original document is not readily available.  A party is entitled to an opportunity to compare a copy with the original document on request.
(c)  Official notice may be taken of any fact judicially cognizable.  A party is entitled to an opportunity to contest facts officially noticed.
(d)  Information that was previously requested under Section 41.461 by the protesting party that was not delivered to the protesting party at least 14 days before the scheduled or postponed hearing may not be used or offered in any form as evidence in the hearing, including as a document or through argument or testimony.  This subsection does not apply to information offered to rebut evidence or argument presented at the hearing by the protesting party or that party's designated agent.
(e)  The chief appraiser may not offer evidence or argument at a hearing on a protest in support of a reason for modifying or denying an application other than a reason stated in a notice delivered to the applicant under Section 11.45(d) or (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the chief appraiser:
(1)  provides written notice to the property owner of the additional reason for modifying or denying the application not later than the 14th day before the date of the hearing; and
(2)  establishes that the additional reason was not known to the chief appraiser at the time the chief appraiser delivered to the applicant the notice under Section 11.45(d) or (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d).
Acts 1979, 66th Leg., p. 2308, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 146, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., ch. 364, Sec. 3, eff. Jan. 1, 1992;  Acts 1999, 76th Leg., ch. 463, Sec. 3, eff. Sept. 1, 1999.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 67, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 19, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.68. Record of Proceeding

Sec. 41.68.  RECORD OF PROCEEDING.  The appraisal review board shall keep a record of its proceedings in the form and manner prescribed by the comptroller.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 51, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.69. Conflict of Interest

Sec. 41.69.  CONFLICT OF INTEREST.  A member of the appraisal review board may not participate in the determination of a taxpayer protest in which he is interested or in which he is related to a party by affinity within the second degree or by consanguinity within the third degree, as determined under Chapter 573, Government Code.
Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 173, ch. 13, Sec. 147, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., ch. 561, Sec. 46, eff. Aug. 26, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.70. Public Notice of Protest and Appeal Procedures

Sec. 41.70.  PUBLIC NOTICE OF PROTEST AND APPEAL PROCEDURES.  (a)  On or after May 1 but not later than May 15, the chief appraiser shall publish notice of the manner in which a protest under this chapter may be brought by a property owner.  The notice must describe how to initiate a protest and must describe the deadlines for filing a protest.  The notice must also describe the manner in which an order of the appraisal review board may be appealed.  The comptroller by rule shall adopt minimum standards for the form and content of the notice required by this section.
(b)  The chief appraiser shall publish the notice in a newspaper having general circulation in the county for which the appraisal district is established.  The notice may not be smaller than one-quarter page of a standard-size or tabloid-size newspaper, and may not be published in the part of the paper in which legal notices and classified advertisements appear.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 40, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 52, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41 - Local Review › Subchapter D. Administrative Provisions › Section 41.71. Evening and Weekend Hearings

Sec. 41.71.  EVENING AND WEEKEND HEARINGS.  (a)  An appraisal review board by rule shall provide for hearings on protests on a Saturday or after 5 p.m. on a weekday.
(b)  The board may not schedule:
(1)  the first hearing on a protest held on a weekday evening to begin after 7 p.m.; or
(2)  a hearing on a protest on a Sunday.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 40, eff. Jan. 1, 1998.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 68, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.01. Right of Appeal by Property Owner

Sec. 41A.01.  RIGHT OF APPEAL BY PROPERTY OWNER.  As an alternative to filing an appeal under Section 42.01, a property owner is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest filed under Section 41.41(a)(1) or (2) concerning the appraised or market value of property if:
(1)  the property qualifies as the owner's residence homestead under Section 11.13; or
(2)  the appraised or market value, as applicable, of the property as determined by the order is $5 million or less.
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 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 4, eff. January 1, 2010.
Acts 2013, 83rd Leg., R.S., Ch. 610 (S.B. 1255), Sec. 1, eff. June 14, 2013.
Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849), Sec. 1, eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 570 (S.B. 731), Sec. 1, eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.02. Notice of Right to Arbitration

Sec. 41A.02.  NOTICE OF RIGHT TO ARBITRATION.  An appraisal review board that delivers notice of issuance of an order described by Section 41A.01 and a copy of the order to a property owner as required by Section 41.47 shall include with the notice and copy:
(1)  a notice of the property owner's rights under this chapter; and
Text of subdivision as added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1
(2)  a copy of the form prescribed under Section 41A.04.
Text of subdivision as added by Acts 2005, 79th Leg., R.S., Ch. 372 (S.B. 1351), Sec. 1
(2)  a copy of the form prescribed under Section 41A.03(a)(1).
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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.04. Contents of Request Form

Sec. 41A.04.  CONTENTS OF REQUEST FORM.  The comptroller by rule shall prescribe the form of a request for binding arbitration under this chapter.  The form must require the property owner to provide only:
(1)  a brief statement that explains the basis for the property owner's appeal of the appraisal review board order;
(2)  a statement of the property owner's opinion of the appraised or market value, as applicable, of the property that is the subject of the appeal; and
(3)  any other information reasonably necessary for the comptroller to process the request and appoint an arbitrator.
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 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355), Sec. 2, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle F - Remedies › Chapter 41A - Appeal Through Binding Arbitration › Section 41A.05. Processing of Registration Request

Sec. 41A.05.  PROCESSING OF REGISTRATION REQUEST.  (a)  Not later than the 10th day after the date an appraisal district receives notification that a request for binding arbitration has been filed, the appraisal district shall, in the manner prescribed by the comptroller, provide to the comptroller any information reasonably necessary for the comptroller to process the request and appoint an arbitrator.
(1)  Expired.
(2)  Expired.
(b)  The comptroller may retain $50 of the deposit to cover the comptroller's administrative costs.
(c)  The comptroller may not reject an application submitted to the comptroller under this section unless:
(1)  the comptroller delivers written notice to the applicant of the defect in the application that would be the cause of the rejection; and
(2)  the applicant fails to cure the defect on or before the 15th day after the date the comptroller delivers the notice.
(d)  An applicant may cure a defect in accordance with Subsection (c) at any time before the expiration of the period provided by that subsection, without regard to the deadline for filing the request for binding arbitration under Section 41A.03(a).
(e)  For purposes of this section, a reference to the applicant includes the applicant's representative if the applicant has retained a representative as provided by Section 41A.08 for purposes of representing the applicant in an arbitration proceeding under this chapter.
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 2015, 84th Leg., R.S., Ch. 474 (S.B. 849), Sec. 3, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 47 (H.B. 1802), Sec. 2(a), eff. May 17, 2019.
Acts 2023, 88th Leg., R.S., Ch. 266 (S.B. 2355), Sec. 3, eff. January 1, 2024.