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

The appraisal district (i.e. Harris County Appraisal District, Dallas County Appraisal District, Tarrant County Appraisal District, Bexar County Appraisal District, etc.) is required to honor the request for binding arbitration within 10 days of receiving it. They are allowed to negotiate with the owner/tax consultant and review the request for binding arbitration during the 10-day period.

Dallas County Appraisal District has been proactive in attempting to settle binding arbitration requests during the 10-day period. It is likely other appraisal districts will follow suit to avoid the time necessary to prepare and the risk of having to pay the arbitrator.

Appraisal districts will check at least four items carefully upon receipt of the binding arbitration request: 1) did you have an ARB hearing (versus an informal hearing), 2) was the request for binding arbitration filed timely, 3) is the form properly completed and 4) is the $500 binding arbitration deposit included in the proper form (certified funds). If there is an error in any of these areas, the appraisal district will reject the request for binding arbitration and return your $500 deposit.

Assuming you had a property tax protest hearing and timely delivered the properly completed form with a $500 deposit, the appraisal district will send your request to the Texas Comptroller.

The next steps are to select an arbitrator, exchange evidence and attend binding arbitration.

Sec. 41.05.

(a) On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge.

(b) The taxing unit initiating the challenge and each taxing unit in which property involved in the challenge is or may be taxable are entitled to an opportunity to appear to offer evidence or argument.

(c) The chief appraiser shall appear at each hearing to represent the appraisal office.

(d) If the challenge relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the real property, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, is entitled to appear at the hearing and offer evidence and argument.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1, 1999.