TITLE 1. PROPERTY TAX CODE

SUBTITLE F. REMEDIES

CHAPTER 41. LOCAL REVIEW

SUBCHAPTER A. REVIEW OF APPRAISAL RECORDS BY APPRAISAL REVIEW BOARD

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

Property Tax Arbitration – Property Owners Shall be Notified of Binding Arbitration Option

Property owners need to file a property tax protest and attend the ARB hearing to be able to request property tax right arbitration. The can attend the property tax hearing in person or via affidavit.

The appraisal review board must send the property owner information regarding binding arbitration with the official notice of the property tax hearing results (which are sent via certified mail). This information must explain the property owner’s right to request binding arbitration and include a copy of the form to request binding arbitration.

Property owners can only appeal market value (not unequal appraisal) in binding arbitration. However, owners with a valid market value appeal are urged to consider binding arbitration. The independent real estate appraiser or real estate broker will understand disputes and evidence regarding market value.

Sec. 41.02.

After making a determination or decision under Section 41.01, the appraisal review board shall by written order direct the chief appraiser to correct or change the appraisal records or the appraisal roll to conform the appraisal records or the appraisal roll to the board’s determination or decision.

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 6, eff. Sept. 1, 1993.