Texas Tax Code

§ 41.41 — RIGHT OF PROTEST

TX § 41.41Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 41. LOCAL REVIEW · Art. C. TAXPAYER PROTEST

Statute text

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;

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Legislative history

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. Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 2, eff. June 20, 2025. Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 3, eff. June 20, 2025.