Tex.
Tax Code Section 41.41
Right of Protest
(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 (Appraisal Methods and Procedures), 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 (Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead);(5)
determination that the owner’s land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23 (Appraisal Methods and Procedures);(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 (Appraisal Methods and Procedures), 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.(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 (Appraisal Methods and Procedures), 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 (Appraisal Methods and Procedures);(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 (Appraisal Methods and Procedures), 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 (Temporary Exemption for Qualified Property Damaged by Disaster):(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.
Source:
Section 41.41 — Right of Protest, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.41.htm#41.41 (accessed May 18, 2024).
