CHAPTER 42. JUDICIAL REVIEW

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TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE F. REMEDIES

CHAPTER 42. JUDICIAL REVIEW

SUBCHAPTER A. IN GENERAL

Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. A property owner

is entitled to appeal:

(1) an order of the appraisal review board determining:

(A) a protest by the property owner as provided by Subchapter C

of Chapter 41; or

(B) a determination of an appraisal review board on a motion

filed under Section 25.25; or

(2) an order of the comptroller issued as provided by Subchapter

B, Chapter 24, apportioning among the counties the appraised

value of railroad rolling stock owned by the property owner.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 148, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 53, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039,

Sec. 41, eff. Jan. 1, 1998.

Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A person

leasing property who is contractually obligated to reimburse the

property owner for taxes imposed on the property is entitled to

appeal an order of the appraisal review board determining a

protest brought by the person under Section 41.413.

(b) A person appealing an order of the appraisal review board

under this section is considered the owner of the property for

purposes of the appeal. The chief appraiser shall deliver a copy

of any notice relating to the appeal to the owner of the property

and to the person bringing the appeal.

Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28,

1995.

Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. (a) On written

approval of the board of directors of the appraisal district, the

chief appraiser is entitled to appeal an order of the appraisal

review board determining:

(1) a taxpayer protest as provided by Subchapter C, Chapter 41,

subject to Subsection (b); or

(2) a taxpayer's motion to change the appraisal roll filed under

Section 25.25.

(b) Except as provided by Subsection (c), the chief appraiser

may not appeal an order of the appraisal review board determining

a taxpayer protest under Subsection (a)(1) if:

(1) the protest involved a determination of the appraised or

market value of the taxpayer's property and that value according

to the order that is the subject of the appeal is less than $1

million; or

(2) for any other taxpayer protest, the property to which the

protest applies has an appraised value according to the appraisal

roll for the current year of less than $1 million.

appraisal district, the chief appraiser may appeal an order of

the appraisal review board determining a taxpayer protest

otherwise prohibited by Subsection (b), if the chief appraiser

alleges that the taxpayer or a person acting on behalf of the

taxpayer committed fraud, made a material misrepresentation, or

presented fraudulent evidence in the hearing before the board.

In an appeal under this subsection, the court shall first

consider whether the taxpayer or a person acting on behalf of the

taxpayer committed fraud, made a material misrepresentation, or

presented fraudulent evidence to the appraisal review board. If

the court does not find by a preponderance of the evidence that

the taxpayer or a person acting on behalf of the taxpayer

committed fraud, made a material misrepresentation, or presented

fraudulent evidence to the appraisal review board, the court

shall:

(1) dismiss the appeal; and

(2) award court costs and reasonable attorney's fees to the

taxpayer.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 32, eff.

Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1033, Sec. 1, eff. June 15, 2007.

Sec. 42.03. RIGHT OF APPEAL BY COUNTY. A county may appeal the

order of the comptroller issued as provided by Subchapter B,

Chapter 24 of this code apportioning among the counties the

appraised value of railroad rolling stock.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53,

eff. Sept. 1, 1991.

Sec. 42.031. RIGHT OF APPEAL BY TAXING UNIT. (a) A taxing unit

is entitled to appeal an order of the appraisal review board

determining a challenge by the taxing unit.

(b) A taxing unit may not intervene in or in any other manner be

made a party, whether as defendant or otherwise, to an appeal of

an order of the appraisal review board determining a taxpayer

protest under Subchapter C, Chapter 41, if the appeal was brought

by the property owner.

Added by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec.

149, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 796,

Sec. 41, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 1481, Sec.

34, eff. Jan. 1, 2000.

Sec. 42.04. INTERVENTION BY STATE OR POLITICAL SUBDIVISION

OWNING PROPERTY SUBJECT TO TAXABLE LEASEHOLD. If the challenge

or protest 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, may intervene in an appeal of an order

of an appraisal review board determining a challenge by a taxing

unit or a taxpayer protest.

Added by Acts 1999, 76th Leg., ch. 416, Sec. 5, eff. Sept. 1,

1999.

Sec. 42.05. COMPTROLLER AS PARTY. The comptroller is an

opposing party in an appeal by:

(1) a property owner of an order of the comptroller determining

a protest of the appraisal, interstate allocation, or intrastate

apportionment of transportation business intangibles; or

(2) a county or a property owner of an order of the comptroller

apportioning among the counties the appraised value of railroad

rolling stock.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53,

eff. Sept. 1, 1991.

Sec. 42.06. NOTICE OF APPEAL. (a) To exercise the party's

right to appeal an order of an appraisal review board, a party

other than a property owner must file written notice of appeal

within 15 days after the date the party receives the notice

required by Section 41.47 or, in the case of a taxing unit, by

Section 41.07 that the order appealed has been issued. To

exercise the right to appeal an order of the comptroller, a party

other than a property owner must file written notice of appeal

within 15 days after the date the party receives the

comptroller's order. A property owner is not required to file a

notice of appeal under this section.

(b) A party required to file a notice of appeal under this

section other than a chief appraiser who appeals an order of an

appraisal review board shall file the notice with the chief

appraiser of the appraisal district for which the appraisal

review board is established. A chief appraiser who appeals an

order of an appraisal review board shall file the notice with the

appraisal review board. A party who appeals an order of the

comptroller shall file the notice with the comptroller.

the chief appraiser, if the appeal is of an order of the

appraisal review board, or the comptroller, if the appeal is of

an order of the comptroller, shall deliver a copy of the notice

to the property owner whose property is involved in the appeal

within 10 days after the date the notice is filed.

(d) On the filing of a notice of appeal, the chief appraiser

shall indicate where appropriate those entries on the appraisal

records that are subject to the appeal.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 150, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 898, Sec.

1, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 796, Sec. 42,

eff. June 15, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec.

53, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 41,

eff. Jan. 1, 1998.

Sec. 42.07. COSTS OF APPEAL. The reviewing court in its

discretion may charge all or part of the costs of an appeal taken

as provided by this chapter against any of the parties.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 42.08. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES. (a)

The pendency of an appeal as provided by this chapter does not

affect the delinquency date for the taxes on the property subject

to the appeal. However, that delinquency date applies only to the

amount of taxes required to be paid under Subsection (b). If the

property owner complies with Subsection (b), the delinquency date

for any additional amount of taxes due on the property is

determined by Section 42.42(c), and that additional amount is not

delinquent before that date.

(b) Except as provided in Subsection (d), a property owner who

appeals as provided by this chapter must pay taxes on the

property subject to the appeal in the amount required by this

subsection before the delinquency date or the property owner

forfeits the right to proceed to a final determination of the

appeal. The amount of taxes the property owner must pay on the

property before the delinquency date to comply with this

subsection is the lesser of:

(1) the amount of taxes due on the portion of the taxable value

of the property that is not in dispute; or

(2) the amount of taxes due on the property under the order from

which the appeal is taken.

(b-1) This subsection applies only to an appeal in which the

property owner elects to pay the amount of taxes described by

Subsection (b)(1). The appeal filed by the property owner must

be accompanied by a statement in writing of the amount of taxes

the property owner proposes to pay.

that required by Subsection (b) does not forfeit the property

owner's right to a final determination of the appeal by making

the payment. If the property owner files a timely appeal under

this chapter, taxes paid on the property are considered paid

under protest, even if paid before the appeal is filed.

(d) After filing an oath of inability to pay the taxes at issue,

a party may be excused from the requirement of prepayment of tax

as a prerequisite to appeal if the court, after notice and

hearing, finds that such prepayment would constitute an

unreasonable restraint on the party's right of access to the

courts. On the motion of a party and after the movant's

compliance with Subsection (e), the court shall hold a hearing to

review and determine compliance with this section, and the

reviewing court may set such terms and conditions on any grant of

relief as may be reasonably required by the circumstances. If

the court determines that the property owner has not

substantially complied with this section, the court shall dismiss

the pending action. If the court determines that the property

owner has substantially but not fully complied with this section,

the court shall dismiss the pending action unless the property

owner fully complies with the court's determination within 30

days of the determination.

(e) Not later than the 45th day before the date of a hearing to

review and determine compliance with this section, the movant

must mail notice of the hearing by certified mail, return receipt

requested, to the collector for each taxing unit that imposes

taxes on the property.

(f) Regardless of whether the collector for the taxing unit

receives a notice under Subsection (e), a taxing unit that

imposes taxes on the property may intervene in an appeal under

this chapter and participate in the proceedings for the limited

purpose of determining whether the property owner has complied

with this section. The taxing unit is entitled to process for

witnesses and evidence and to be heard by the court.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1983, 68th Leg., p. 5049, ch. 910, Sec. 1,

eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 195, Sec. 1, eff.

May 24, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 43, eff. June

15, 1989; Acts 1995, 74th Leg., ch. 579, Sec. 12, eff. Jan. 1,

1996; Acts 1997, 75th Leg., ch. 203, Sec. 1, eff. May 21, 1997.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1033, Sec. 2, eff. June 15, 2007.

Acts 2009, 81st Leg., R.S., Ch.

530, Sec. 1, eff. June 19, 2009.

Sec. 42.09. REMEDIES EXCLUSIVE. (a) Except as provided by

Subsection (b) of this section, procedures prescribed by this

title for adjudication of the grounds of protest authorized by

this title are exclusive, and a property owner may not raise any

of those grounds:

(1) in defense to a suit to enforce collection of delinquent

taxes; or

(2) as a basis of a claim for relief in a suit by the property

owner to arrest or prevent the tax collection process or to

obtain a refund of taxes paid.

(b) A person against whom a suit to collect a delinquent

property tax is filed may plead as an affirmative defense:

(1) if the suit is to enforce personal liability for the tax,

that the defendant did not own the property on which the tax was

imposed on January 1 of the year for which the tax was imposed;

(2) if the suit is to foreclose a lien securing the payment of a

tax on real property, that the property was not located within

the boundaries of the taxing unit seeking to foreclose the lien

on January 1 of the year for which the tax was imposed.

counterclaim, cross-claim, or other claim filed in the course of

a lawsuit.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1987, 70th Leg., ch. 53, Sec. 1, eff. May

6, 1987.

SUBCHAPTER B. REVIEW BY DISTRICT COURT

Sec. 42.21. PETITION FOR REVIEW. (a) A party who appeals as

provided by this chapter must file a petition for review with the

district court within 60 days after the party received notice

that a final order has been entered from which an appeal may be

had or at any time after the hearing but before the 60-day

deadline. Failure to timely file a petition bars any appeal

under this chapter.

(b) A petition for review brought under Section 42.02 must be

brought against the owner of the property involved in the appeal.

A petition for review brought under Section 42.031 must be

brought against the appraisal district and against the owner of

the property involved in the appeal. A petition for review

brought under Subdivision (2) or (3) of Section 42.01 or under

Section 42.03 must be brought against the comptroller. Any other

petition for review under this chapter must be brought against

the appraisal district. A petition for review is not required to

be brought against the appraisal review board, but may be brought

against the appraisal review board in addition to any other

required party, if appropriate.

appraisal review board issues an order in a subsequent year under

a protest by the same property owner and that protest relates to

the same property that is involved in the pending appeal, the

property owner may appeal the subsequent appraisal review board

order by amending the original petition for the pending appeal to

include the grounds for appealing the subsequent order. The

amended petition must be filed with the court in the period

provided by Subsection (a) for filing a petition for review of

the subsequent order. A property owner may appeal the subsequent

appraisal review board order under this subsection or may appeal

the order independently of the pending appeal as otherwise

provided by this section, but may not do both. A property owner

may change the election of remedies provided by this subsection

at any time before the end of the period provided by Subsection

(a) for filing a petition for review.

(d) An appraisal district is served by service on the chief

appraiser at any time or by service on any other officer or

employee of the appraisal district present at the appraisal

office at a time when the appraisal office is open for business

with the public. An appraisal review board is served by service

on the chairman of the appraisal review board. Citation of a

party is issued and served in the manner provided by law for

civil suits generally.

(e) A petition that is timely filed under Subsection (a) or

amended under Subsection (c) may be subsequently amended to:

(1) correct or change the name of a party; or

(2) not later than the 120th day before the date of trial,

identify or describe the property originally involved in the

appeal.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1983, 68th Leg., p. 5344, ch. 981, Sec. 1,

eff. Aug. 29, 1983; Acts 1985, 69th Leg., ch. 760, Sec. 1, eff.

Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 44, eff. June

15, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 54, eff.

Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1113, Sec. 1, eff. June

18, 1999.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

905, Sec. 1, eff. June 19, 2009.

Text of section as amended by Acts 1993, 73rd Leg., ch. 667, Sec.

Sec. 42.22. VENUE. Venue is in the county in which the

appraisal review board that issued the order appealed is located,

except as provided by Section 42.221. Venue is in Travis County

if the order appealed was issued by the comptroller.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 151, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 55, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 667,

Sec. 1, eff. Sept. 1, 1993.

Text of section as amended by Acts 1993, 73rd Leg., ch. 1033,

Sec. 1

Sec. 42.22. VENUE. (a) Except as provided by Subsections (b)

and (c), and by Section 42.221, venue is in the county in which

the appraisal review board that issued the order appealed is

located.

(b) Venue of an action brought under Section 42.01(1) is in the

county in which the property is located or in the county in which

the appraisal review board that issued the order is located.

by the comptroller.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 151, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 55, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 1033,

Sec. 1, eff. Sept. 1, 1993.

Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY. (a)

The owner of property of a telecommunications provider, as

defined by Section 51.002, Utilities Code, or the owner of

property regulated by the Railroad Commission of Texas, the

federal Surface Transportation Board, or the Federal Energy

Regulatory Commission that runs through or operates in more than

one county and is appraised by more than one appraisal district

may appeal an order of an appraisal review board relating to the

property running through or operating in more than one county to

the district court of any county in which a portion of the

property is located or operated if the order relating to that

portion of the property is appealed.

(b) A petition for review of each appraisal review board order

under this section must be filed with the court as provided by

Section 42.21. The fee for filing each additional petition for

review under this section after the first petition for review

relating to the same property is filed for a tax year is $5.

section is pending before the court in an appeal from the

decision of an appraisal review board of a district other than

the appraisal district for that county, any party to the suit

may, not earlier than the 30th day before and not later than the

10th day before the date set for the hearing, make a motion to

transfer the suit to a district court of the county in which the

appraisal review board from which the appeal is taken is located.

In the absence of a showing that further appeals under this

section will be filed, the court shall transfer the suit.

(d) When the owner files the first petition for review under

this section for a tax year, the owner shall include with the

petition a list of each appraisal district in which the property

is appraised for taxation in that tax year.

(e) The court shall consolidate all the appeals for a tax year

relating to a single property subject to this section for which a

petition for review is filed with the court and may consolidate

other appeals relating to other property subject to this section

of the same owner if the property is located in one or more of

the counties on the list required by Subsection (d). Except as

provided by this subsection, on the motion of the owner of a

property subject to this section the court shall grant a

continuance to provide the owner with an opportunity to include

in the proceeding appeals of appraisal review board orders from

additional appraisal districts. The court may not grant a

continuance to include an appeal of an appraisal review board

order that relates to a property subject to this section in that

tax year after the time for filing a petition for review of that

order has expired.

(f) This section does not affect the property owner's right to

file a petition for review of an individual appraisal district's

order relating to a property subject to this section in the

district court in the county in which the appraisal review board

is located.

(g) On a joint motion or the separate motions of at least 60

percent of the appraisal districts that are defendants in a

consolidated suit filed before the 45th day after the date on

which the property owner's petitions for review of the appraisal

review board orders relating to a property subject to this

section for that tax year must be filed, the court shall transfer

the suit to a district court of the county named in the motion or

motions if that county is one in which one of the appraisal

review boards from which an appeal was taken is located.

Added by Acts 1993, 73rd Leg., ch. 667, Sec. 2, eff. Sept. 1,

1993 and Acts 1993, 73rd Leg., ch. 1033, Sec. 2, eff. Sept. 1,

1993. Amended by Acts 2003, 78th Leg., ch. 1041, Sec. 3, eff.

Sept. 1, 2003.

Sec. 42.225. PROPERTY OWNER'S RIGHT TO APPEAL THROUGH

ARBITRATION. (a) On motion by a property owner who appeals an

appraisal review board order under this chapter, the court shall

submit the appeal to nonbinding arbitration. The court shall

order the nonbinding arbitration to be conducted in accordance

with Chapter 154, Civil Practice and Remedies Code. If the appeal

proceeds to trial following an arbitration award or finding under

this subsection, either party may introduce the award or finding

into evidence. In addition, the court shall award the property

owner reasonable attorney fees if the trial was not requested by

the property owner and the determination of the appeal results in

an appraised value for the owner's property that is equal to or

less than the appraised value under the arbitration award or

finding. However, the amount of an award of attorney fees under

this subsection is subject to the same limitations as those

provided by Section 42.29.

(b) On motion by the property owner, the court shall order the

parties to an appeal of an appraisal review board order under

this chapter to submit to binding arbitration if the appraisal

district joins in the motion or consents to the arbitration. A

binding arbitration award under this subsection is binding and

enforceable in the same manner as a contract obligation.

an arbitration under this section. The impartial third party is

appointed by the court and serves as provided by Subchapter C,

Chapter 154, Civil Practice and Remedies Code.

(d) Each party or counsel for the party may present the position

of the party before the impartial third party, who must render a

specific arbitration award.

(e) Prior to submission of a case to arbitration the court shall

determine matters related to jurisdiction, venue, and

interpretation of the law.

(f) Except as provided in this section, an arbitration award may

include any remedy or relief that a court could order under this

chapter.

Added by Acts 1991, 72nd Leg., ch. 412, Sec. 1, eff. Aug. 26,

1991. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 9, eff.

Sept. 1, 1993.

Sec. 42.23. SCOPE OF REVIEW. (a) Review is by trial de novo.

The district court shall try all issues of fact and law raised by

the pleadings in the manner applicable to civil suits generally.

(b) The court may not admit in evidence the fact of prior action

by the appraisal review board or comptroller, except to the

extent necessary to establish its jurisdiction.

(d) Each party to an appeal is considered a party seeking

affirmative relief for the purpose of discovery regarding expert

witnesses under the Texas Rules of Civil Procedure if, on or

before the 120th day after the date the appeal is filed, the

property owner:

(1) makes a written offer of settlement;

(2) requests alternative dispute resolution; and

(3) designates, in response to an appropriate written discovery

request, which cause of action under this chapter is the basis

for the appeal.

(e) For purposes of Subsection (d), a property owner may

designate a cause of action under Section 42.25 or 42.26 as the

basis for an appeal, but may not designate a cause of action

under both sections as the basis for the appeal. Discovery

regarding a cause of action that is not specifically designated

by the property owner under Subsection (d) shall be conducted as

provided by the Texas Rules of Civil Procedure. The court may

enter a protective order to modify the provisions of this

subsection under Rule 192.6 of the Texas Rules of Civil

Procedure.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 152, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 56, eff. Sept. 1, 1991.

Amended by:

Acts 2005, 79th Leg., Ch.

1126, Sec. 25, eff. September 1, 2005.

Sec. 42.24. ACTION BY COURT. In determining an appeal, the

district court may:

(1) fix the appraised value of property in accordance with the

requirements of law if the appraised value is at issue;

(2) enter the orders necessary to ensure equal treatment under

the law for the appealing property owner if inequality in the

appraisal of his property is at issue; or

(3) enter other orders necessary to preserve rights protected by

and impose duties required by the law.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 42.25. REMEDY FOR EXCESSIVE APPRAISAL. If the court

determines that the appraised value of property according to the

appraisal roll exceeds the appraised value required by law, the

property owner is entitled to a reduction of the appraised value

on the appraisal roll to the appraised value determined by the

court.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Sec. 42.26. REMEDY FOR UNEQUAL APPRAISAL. (a) The district

court shall grant relief on the ground that a property is

appraised unequally if:

(1) the appraisal ratio of the property exceeds by at least 10

percent the median level of appraisal of a reasonable and

representative sample of other properties in the appraisal

district;

(2) the appraisal ratio of the property exceeds by at least 10

percent the median level of appraisal of a sample of properties

in the appraisal district consisting of a reasonable number of

other properties similarly situated to, or of the same general

kind or character as, the property subject to the appeal; or

(3) the appraised value of the property exceeds the median

appraised value of a reasonable number of comparable properties

appropriately adjusted.

(b) If a property owner is entitled to relief under Subsection

(a)(1), the court shall order the property's appraised value

changed to the value as calculated on the basis of the median

level of appraisal according to Subsection (a)(1). If a property

owner is entitled to relief under Subsection (a)(2), the court

shall order the property's appraised value changed to the value

calculated on the basis of the median level of appraisal

according to Subsection (a)(2). If a property owner is entitled

to relief under Subsection (a)(3), the court shall order the

property's appraised value changed to the value calculated on the

basis of the median appraised value according to Subsection

(a)(3). If a property owner is entitled to relief under more than

one subdivision of Subsection (a), the court shall order the

property's appraised value changed to the value that results in

the lowest appraised value. The court shall determine each

applicable median level of appraisal or median appraised value

according to law, and is not required to adopt the median level

of appraisal or median appraised value proposed by a party to the

appeal. The court may not limit or deny relief to the property

owner entitled to relief under a subdivision of Subsection (a)

because the appraised value determined according to another

subdivision of Subsection (a) results in a higher appraised

value.

under Subsection (a)(1), the median level of appraisal in the

appraisal district as determined by the comptroller under Section

5.10 is admissible as evidence of the median level of appraisal

of a reasonable and representative sample of properties in the

appraisal district for the year of the comptroller's

determination, subject to the Texas Rules of Evidence and the

Texas Rules of Civil Procedure.

(d) For purposes of this section, the value of the property

subject to the suit and the value of a comparable property or

sample property that is used for comparison must be the market

value determined by the appraisal district when the property is a

residence homestead subject to the limitation on appraised value

imposed by Section 23.23.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13,

Sec. 153, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4924, ch.

877, Sec. 3, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823,

Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec.

45, eff. June 15, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 12,

eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 42, eff.

Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1041, Sec. 4, eff. Sept.

1, 2003.

Sec. 42.28. APPEAL OF DISTRICT COURT JUDGMENT. A party may

appeal the final judgment of the district court as provided by

law for appeal of civil suits generally, except that an appeal

bond is not required of the chief appraiser, the county, the

comptroller, or the commissioners court.

Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 57,

eff. Sept. 1, 1991.

Sec. 42.29. ATTORNEY'S FEES. (a) A property owner who prevails

in an appeal to the court under Section 42.25 or 42.26 or in an

appeal to the court of a determination of an appraisal review

board on a motion filed under Section 25.25 may be awarded

reasonable attorney's fees. The amount of the award may not

exceed the greater of:

(1) $15,000; or

(2) 20 percent of the total amount by which the property owner's

tax liability is reduced as a result of the appeal.

(b) Notwithstanding Subsection (a), the amount of an award of

attorney's fees may not exceed the lesser of:

(1) $100,000; or

(2) the total amount by which the property owner's tax liability

is reduced as a result of the appeal.

Added by Acts 1983, 68th Leg., p. 5033, ch. 905, Sec. 1, eff.

Aug. 29, 1983. Amended by Acts 1991, 72nd Leg., ch. 836, Sec.

4.1, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 203, Sec. 2,

eff. May 21, 1997.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

1267, Sec. 5, eff. June 19, 2009.

SUBCHAPTER C. POSTAPPEAL ADMINISTRATIVE PROCEDURES

Sec. 42.41. CORRECTION OF ROLLS. (a) Not later than the 45th

day after the date an appeal is finally determined, the chief

appraiser shall:

(1) correct the appraisal roll and other appropriate records as

necessary to reflect the final determination of the appeal; and

(2) certify the change to the assessor for each affected taxing

unit.

(b) The assessor for each affected taxing unit shall correct the

tax roll and other appropriate records for which the assessor is

responsible.

with Subsection (a)(2).

Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 175, ch. 13,

Sec. 155, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 481, Sec.

1, eff. Sept. 1, 2003.

Sec. 42.42. CORRECTED AND SUPPLEMENTAL TAX BILLS. (a) Except

as provided by Subsection (b) of this section, if the final

determination of an appeal that changes a property owner's tax

liability occurs after the tax bill is mailed, the assessor for

each affected taxing unit shall prepare and mail a corrected tax

bill in the manner provided by Chapter 31 of this code for tax

bills generally. The assessor shall include with the bill a brief

explanation of the reason for and effect of the corrected bill.

(b) If the final determination of an appeal that increases a

property owner's tax liability occurs after the property owner

has paid his taxes, the assessor for each affected taxing unit

shall prepare and mail a supplemental tax bill in the manner

provided by Chapter 31 for tax bills generally. The assessor

shall include with the bill a brief explanation of the reason for

and effect of the supplemental bill. The additional tax is due on

receipt of the supplemental bill and becomes delinquent if not

paid before the delinquency date prescribed by Chapter 31 or

before the first day of the next month after the date of mailing

that will provide at least 21 days for payment of the tax,

whichever is later.

property owner has paid a portion of the tax finally determined

to be due as required by Section 42.08, the assessor for each

affected taxing unit shall prepare and mail a supplemental tax

bill in the form and manner prescribed by Subsection (b). The

additional tax is due and becomes delinquent as provided by

Subsection (b), but the property owner is liable for penalties

and interest on the tax included in the supplemental bill

calculated as provided by Section 33.01 as if the tax included in

the supplemental bill became delinquent on the original

delinquency date prescribed by Chapter 31.

(d) If the property owner did not pay any portion of the taxes

imposed on the property because the court found that payment

would constitute an unreasonable restraint on the owner's right

of access to the courts as provided by Section 42.08(d), after

the final determination of the appeal the assessor for each

affected taxing unit shall prepare and mail a supplemental tax

bill in the form and manner prescribed by Subsection (b). The

additional tax is due and becomes delinquent as provided by

Subsection (b), but the property owner is liable for interest on

the tax included in the supplemental bill calculated as provided

by Section 33.01 as if the tax included in the supplemental bill

became delinquent on the delinquency date prescribed by Chapter

31.

Acts 1979, 66th Leg., p. 2312, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1997, 75th Leg., ch. 203, Sec. 3, eff. May

21, 1997.

Sec. 42.43. REFUND. (a) If the final determination of an

appeal that decreases a property owner's tax liability occurs

after the property owner has paid his taxes, the taxing unit

shall refund to the property owner the difference between the

amount of taxes paid and amount of taxes for which the property

owner is liable.

(b) For a refund made under this section because an exemption

under Section 11.20 that was denied by the chief appraiser or

appraisal review board is granted, the taxing unit shall include

with the refund interest on the amount refunded calculated at an

annual rate that is equal to the auction average rate quoted on a

bank discount basis for three-month treasury bills issued by the

United States government, as published by the Federal Reserve

Board, for the week in which the taxes became delinquent, but not

more than 10 percent, calculated from the delinquency date for

the taxes until the date the refund is made. For any other refund

made under this section, the taxing unit shall include with the

refund interest on the amount refunded at an annual rate of eight

percent, calculated from the delinquency date for the taxes until

the date the refund is made.

(b-1) A taxing unit may not send a refund made under this

section before the earlier of:

(1) the 21st day after the final determination of the appeal; or

(2) the date the property owner files the form prescribed by

Subsection (i) with the taxing unit.

make a refund, including interest, required by this section

before the 60th day after the date the chief appraiser certifies

a correction to the appraisal roll under Section 42.41, the

taxing unit shall include with the refund interest on the amount

refunded at an annual rate of 12 percent, calculated from the

delinquency date for the taxes until the date the refund is made.

A refund is not considered made under this section until sent to

the proper person as provided by this section.

(d) A property owner who prevails in a suit to compel a refund,

including interest, required by this section that is filed on or

after the 180th day after the date the chief appraiser certifies

a correction to the appraisal roll is entitled to court costs and

reasonable attorney's fees.

(e) Except as provided by Subsection (f) or (g), a taxing unit

shall send a refund made under this section to the property

owner.

(f) The final judgment in an appeal under this chapter may

designate to whom and where a refund is to be sent.

(g) If a form prescribed by the comptroller under Subsection (i)

is filed with a taxing unit before the 21st day after the final

determination of an appeal that requires a refund be made, the

taxing unit shall send the refund to the person and address

designated on the form.

(h) A form filed with a taxing unit under Subsection (g) remains

in effect for all subsequent refunds required by this section

until revoked in a written revocation filed with the taxing unit

by the property owner.

(i) The comptroller shall prescribe the form necessary to allow

a property owner to designate the person to whom a refund must be

sent. The comptroller shall include on the form a space for the

property owner to designate to whom and where the refund must be

sent and provide options to mail the refund to:

(1) the property owner;

(2) the business office of the property owner's attorney of

record in the appeal; or

(3) any other individual and address designated by the property

owner.

Acts 1979, 66th Leg., p. 2313, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1987, 70th Leg., ch. 640, Sec. 4, eff. Aug.

31, 1987; Acts 1989, 71st Leg., ch. 796, Sec. 46, eff. June 15,

1989; Acts 1993, 73rd Leg., ch. 592, Sec. 1, eff. Sept. 1, 1993;

Acts 1997, 75th Leg., ch. 1039, Sec. 43, eff. Jan. 1, 1998; Acts

2001, 77th Leg., ch. 253, Sec. 1, eff. May 22, 2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

905, Sec. 2, eff. June 19, 2009.

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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