Texas Tax Code

§ 41.44 — NOTICE OF PROTEST

TX § 41.44Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 41. LOCAL REVIEW · Art. C. TAXPAYER PROTEST

Statute text

(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)not later than May 15 or the 30th day after the date that notice to the property owner 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;

(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;

(4)in the case of a determination of eligibility for a refund under Section 23.1243, not later than the 30th day after the date the notice of the determination is delivered to the property owner; or

(5)in the case of a protest of the modification or denial of an application for an exemption under Section 11.35, or the determination of an appropriate damage assessment rating for an item of qualified property under that section, not later than the 30th day after the date the property owner receives the notice required under Section 11.45(e).

…

Legislative history

Acts 2005, 79th Leg., Ch. 829 (S.B. 828), Sec. 1, eff. January 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 4(b), eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1106 (H.B. 3496), Sec. 5, eff. January 1, 2008. Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 5, eff. January 1, 2012. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 10, eff. September 1, 2011. Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 5, eff. January 1, 2018. Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 6, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 61, eff. September 1, 2020. Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 8, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 16, eff. September 1, 2021. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 15, eff. January 1, 2022.