Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code - Section 41.41. Right Of Protest

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 41.41. Right Of Protest

§ 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, 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.

Acts 1979, 66th Leg., p. 2305, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, § 137, 
eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 823, § 3, eff. Jan. 
1, 1986;  Acts 1989, 71st Leg., ch. 796, § 34, eff. Sept. 1, 1989;  
Acts 1997, 75th Leg., ch. 113, § 1, eff. Jan. 1, 1998;  Acts 1999, 
76th Leg., ch. 631, § 11, eff. Sept. 1, 1999.

Last modified: August 11, 2007