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 Protest Hearing are Recorded and Owner Can Obtain Copy of Protest Hearing Recording

Property tax appeals are limited by strict rules. If you miss the appeal deadline, you lose your right to appeal. The same applies to filing a request for binding arbitration. You must timely file the application and $500 deposit or forfeit your right to binding arbitration.

The time limit for the application and $500 arbitration deposit is 45 days after the owner/tax consultant receives the appraisal review board (ARB) notice of the result of the property tax protest. The request for binding arbitration must be made on the form developed by the comptroller. Sending a letter or calling the appraisal district to request binding arbitration are not acceptable options. The comptroller’s completed form must be field with the appraisal district within 45 days. A request send by first-class mail, postmarked with the deadline date is considered timely delivery.

In addition to the properly completed form, you must include a $500 deposit, made payable to the Texas Comptroller. Personal and business checks are not acceptable. The deposit should be a money order or cashier check.

The property owner is entitled to binding arbitration if the owner delivers the properly completed form and $500 arbitration deposit within 45 days after the date on the ARB hearing received. At this point, the property owner has timely filled out a property tax protest form, prepared for the property tax hearing, attended the hearing, completed the comptroller’s form and timely delivered it with a certified check for $500. The appraisal district, by comparison, sent a computer-generated notice of assessed value and a computer-generated hearing and hearing results notice.

Binding arbitration for property taxes in Texas is available for market value issues for properties (real estate only) valued at $1 million or less. Property owners with market value disputes after the ARB hearing should seriously consider binding arbitration. The independent appraiser and real estate agents will understand market value arguments and evidence.

Sec. 41.03.

(a) A taxing unit is entitled to challenge before the appraisal review board:

(1) an exclusion of property from the appraisal records;

(2) a grant in whole or in part of a partial exemption, other than an exemption under Section 11.35;

(3) a determination that land qualifies for appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or

(4) a failure to identify the taxing unit as one in which a particular property is taxable.

(b) If a taxing unit challenges a determination that land qualifies for appraisal under Subchapter H, Chapter 23, on the ground that the land is not located in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone, the taxing unit must first seek a determination letter from the director of the Texas Forest Service. The appraisal review board shall accept the letter as conclusive proof of the type, size, and location of the zone.

Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 134, eff. Jan. 1, 1984; Acts 1999, 76th Leg., ch. 631, Sec. 10, eff. Sept. 1, 1999.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 60, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 6, eff. January 1, 2020.