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 legislature set strict limits on information the Texas Comptroller can require in a binding arbitration request. The only three items that may be requested are 1) a brief statement of the reason for the appeal, 2) the owner’s opinion of value and 3) any other information the comptroller may need to select an arbitrator.

However, the comptroller’s binding arbitration application form contains many items beyond those in the statute.

Sec. 41.04.

The appraisal review board is not required to hear or determine a challenge unless the taxing unit initiating the challenge files a petition with the board before June 1 or within 15 days after the date that the appraisal records are submitted to the appraisal review board, whichever is later. The petition must include an explanation of the grounds for the challenge.

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, 1982.