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Texas Tax Code - Section 41.44. Notice Of Protest

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 41.44. Notice Of Protest

§ 41.44. NOTICE OF PROTEST.  (a) Except as provided by 
Subsections (b), (c), (c-1), and (c-2), to be entitled to a hearing 
and determination of a protest, the property owner initiating the 
protest must file a written notice of the protest with the appraisal 
review board having authority to hear the matter protested:
		(1)  before June 1 or not later than the 30th day after 
the date that notice was delivered to the property owner as provided 
by Section 25.19, whichever is later;
		(2)  in the case of a protest of a change in the 
appraisal records ordered as provided by Subchapter A of this 
chapter or by Chapter 25, not later than the 30th day after the date 
notice of the change is delivered to the property owner;  or
		(3)  in the case of a determination that a change in the 
use of land appraised under Subchapter C, D, E, or H, Chapter 23, 
has occurred, not later than the 30th day after the date the notice 
of the determination is delivered to the property owner.
	(b)  A property owner who files his notice of protest after 
the deadline prescribed by Subsection (a) of this section but 
before the appraisal review board approves the appraisal records is 
entitled to a hearing and determination of the protest if he shows 
good cause as determined by the board for failure to file the notice 
on time.
	(c)  A property owner who files notice of a protest 
authorized by Section 41.411 is entitled to a hearing and 
determination of the protest if he files the notice prior to the 
date the taxes on the property to which the notice applies become 
delinquent.  An owner of land who files a notice of protest under 
Subsection (a)(3) is entitled to a hearing and determination of the 
protest without regard to whether the appraisal records are 
approved.
	(c-1)  A property owner who files a notice of protest after 
the deadline prescribed by Subsection (a) but before the taxes on 
the property to which the notice applies become delinquent is 
entitled to a hearing and determination of the protest if the 
property owner was continuously employed in the Gulf of Mexico, 
including employment on an offshore drilling or production facility 
or on a vessel, for a period of not less than 20 days during which 
the deadline prescribed by Subsection (a) passed, and the property 
owner provides the appraisal review board with evidence of that 
fact through submission of a letter from the property owner's 
employer or supervisor or, if the property owner is self-employed, 
a sworn affidavit.
	(c-2)  A property owner who files a notice of protest after 
the deadline prescribed by Subsection (a) but before the taxes on 
the property to which the notice applies become delinquent is 
entitled to a hearing and determination of the protest if the 
property owner was serving on full-time active duty in the United 
States armed forces outside the United States on the day on which 
the deadline prescribed by Subsection (a) passed and the property 
owner provides the appraisal review board with evidence of that 
fact through submission of a valid military identification card 
from the United States Department of Defense and a deployment 
order.
	(d)  A notice of protest is sufficient if it identifies the 
protesting property owner, including a person claiming an ownership 
interest in the property even if that person is not listed on the 
appraisal records as an owner of the property, identifies the 
property that is the subject of the protest, and indicates apparent 
dissatisfaction with some determination of the appraisal office.  
The notice need not be on an official form, but the comptroller 
shall prescribe a form that provides for more detail about the 
nature of the protest.  The form must permit a property owner to 
include each property in the appraisal district that is the subject 
of a protest.  The comptroller, each appraisal office, and each 
appraisal review board shall make the forms readily available and 
deliver one to a property owner on request.

Acts 1979, 66th Leg., p. 2306, 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 1983, 68th Leg., p. 4945, ch. 884, § 1, 
eff. Jan. 1, 1984;  Acts 1985, 69th Leg., ch. 504, § 2, eff. June 
12, 1985;  Acts 1987, 70th Leg., ch. 185, § 3, eff. Jan. 1, 1988;  
Acts 1989, 71st Leg., ch. 796, § 36, eff. Sept. 1, 1989;  Acts 
1991, 72nd Leg., ch. 836, § 1.4, eff. Sept. 1, 1991;  Acts 1991, 
72nd Leg., 2nd C.S., ch. 6, § 50, eff. Sept. 1, 1991;  Acts 1999, 
76th Leg., ch. 631, § 12, eff. Sept. 1, 1999;  Acts 2005, 79th 
Leg., ch. 829, § 1, eff. Jan. 1, 2006.

Last modified: August 11, 2007