Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE F. REMEDIES · CHAPTER 41. LOCAL REVIEW
Texas Codes

Tex. Tax Code § 41.01 (2026)

Duties Of Appraisal Review Board

✓ laws through the 89th Legislature (2025)
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Sec. 41.01. DUTIES OF APPRAISAL REVIEW BOARD. (a) The appraisal review board shall:

(1) determine protests initiated by property owners;

(2) determine challenges initiated by taxing units;

(3) correct clerical errors in the appraisal records and the appraisal rolls;

(4) act on motions to correct appraisal rolls under Section 25.25;

(5) determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23; and

(6) take any other action or make any other determination that this title specifically authorizes or requires.

(b) The board may not review or reject an agreement between a property owner or the owner's agent and the chief appraiser under Section 1.111(e).

(c) The appraisal review board by rule shall adopt procedures for hearings the board conducts under this subchapter and Subchapter C. Before adopting the hearing procedures, the board shall hold a public hearing to consider the hearing procedures proposed for adoption by the board. Not later than May 15 of each year, the board shall hold the hearing, make any amendments to the proposed hearing procedures the board determines are necessary, and by resolution finally adopt the hearing procedures. The board must comply with Section 5.103(d) when adopting the hearing procedures. The chairman of the board is responsible for the administration of hearing procedures adopted by the board.

(d) The appraisal review board shall distribute copies of the hearing procedures adopted by the board to the board of directors of, and the taxpayer liaison officer for, the appraisal district for which the appraisal review board is established and to the comptroller not later than the 15th day after the date the board adopts the hearing procedures.

(e) The appraisal review board shall post a copy of the hearing procedures adopted by the board:

(1) in a prominent place in each room in which the board conducts hearings under this subchapter and Subchapter C; and

(2) if the appraisal district for which the board is established maintains an Internet website, on the appraisal district's website.

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. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 14, eff. June 15, 2021.

Notes of Decisions
Cited in 41 cases (14 in the last 5 years), 1987–2025 · leading case: MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App.—Houston [1st Dist.] 2007).
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MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App.—Houston [1st Dist.] 2007). · cites it 6× “” Tex. Tax Code Ann. § 41.01 (b) (Vernon 2001); see Matagorda County Appraisal Dist.”
Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). · cites it 2× “But this does not end our inquiry because HCAD argues that the Board members, through the Legislature’s delegation of important judicial functions, have been transformed into members of the judiciary for purposes of the exemption. HCAD points out that appraisal review boards…”
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App.—Houston [1st Dist.] 2011). · cites it 4× “at 83 ; see also Tex. Tax Code Ann. § 41.01 (b) (Vernon 2008) (“The [appraisal review] board may not review or reject an agreement between a property owner or the owner’s agent and the chief appraiser under section 1.”
MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App.—Austin 2005). “See generally Tex. Tax Code Ann. §§ 41.01 -.42, 42.01-22, 42.”
City of Fort Worth v. Pastusek Indus., Inc., 48 S.W.3d 366 (Tex. App.—Fort Worth 2001). “Tex. Tax Code Ann. § 41.01 (a)(1) (Vernon Supp.”
Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App.—Texarkana 2003). “Tex. Tax Code Ann. § 41.01 (a)(1), (2) (Vernon 2001).”
Fort Bend Cent. Appraisal Dist. v. Hines Wholesale Nurseries, 844 S.W.2d 857 (Tex. App.—Texarkana 1993). “TexTax Code Ann. § 41.01, et seq. (Vernon 1992).”
City of Bellaire v. Efrem Sewell, 426 S.W.3d 116 (Tex. App.—Houston [1st Dist.] 2012). “”) (citing Tex. Tax Code Ann. §§ 41.01 — .71 (Vernon 2008 & Supp.”
Cent. Appraisal Dist. of Rockwall Cnty. v. Lall, 924 S.W.2d 686 (Tex. 1996). “See Tex. Tax Code § 41.01(1). Grant then filed a petition for judicial review in district court in October 1993.”
City of El Paso v. Mountain Vista Builders, Inc., 557 S.W.3d 617 (Tex. App.—El Paso 2017). “Mountain Vista has not favored us with a brief. We sustain all three points and reverse and remand for a new trial.”
Bastrop Cent. Appraisal Dist. v. Acme Brick Co., 428 S.W.3d 911 (Tex. App.—Austin 2014). “See Tex. Tax Code §§ 41.01(b) ("The board may not review or reject an agreement .”
Texas Workforce Comm'n v. Harris Cnty. Appraisal Dist., 488 S.W.3d 843 (Tex. App.—Houston [14th Dist.] 2016). “, Tex. Tax Code Ann. § 41.01 (West 2015). Board members hear and determine property tax disputes.”
Show all 41 citing cases →
Tex. Tax Code § 41.01(1): 1 case
Cent. Appraisal Dist. of Rockwall Cnty. v. Lall, 924 S.W.2d 686 (Tex. 1996). “See Tex. Tax Code § 41.01(1). Grant then filed a petition for judicial review in district court in October 1993.”
Tex. Tax Code § 41.01(a): 2 cases
Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). “But this does not end our inquiry because HCAD argues that the Board members, through the Legislature’s delegation of important judicial functions, have been transformed into members of the judiciary for purposes of the exemption. HCAD points out that appraisal review boards…”
Harris Cnty. Appraisal Dist. v. Jacob S. MacDonald & 1615 Tabor LLC, No. 01-19-00990-CV (Tex. App.—Houston [1st Dist.] Aug. 12, 2021).
Tex. Tax Code § 41.01(a)(1): 3 cases
Pleasanton Hous. Fin. Corp. & the Bd. Members of the Pleasanton Hous. Fin. Corp. v. City of Missouri City, No. 15-25-00113-CV (Tex. App.—15th Dist. July 3, 2025).
Pleasanton Hous. Fin. Corp. v. City of Lake Worth, No. 15-25-00110-CV (Tex. App.—15th Dist. July 2, 2025).
Pecos Hous. Fin. Corp. v. City of Arlington, No. 15-25-00111-CV (Tex. App.—15th Dist. July 2, 2025).
Tex. Tax Code § 41.01(a)(4): 1 case
SPX Corp. v. Roland Altinger, 614 S.W.3d 362 (Tex. App.—Houston [14th Dist.] 2020).
Tex. Tax Code § 41.01(b): 6 cases
MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App.—Houston [1st Dist.] 2007). “” Tex. Tax Code Ann. § 41.01 (b) (Vernon 2001); see Matagorda County Appraisal Dist.”
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App.—Houston [1st Dist.] 2011). “at 83 ; see also Tex. Tax Code Ann. § 41.01 (b) (Vernon 2008) (“The [appraisal review] board may not review or reject an agreement between a property owner or the owner’s agent and the chief appraiser under section 1.”
Bastrop Cent. Appraisal Dist. v. Acme Brick Co., 428 S.W.3d 911 (Tex. App.—Austin 2014). “See Tex. Tax Code §§ 41.01(b) ("The board may not review or reject an agreement .”
Oncor Elec. Delivery Co. NTU v. Mills Cent. Appraisal Dist. & Mills Cnty. Appraisal Review Bd., 660 S.W.3d 288 (Tex. App.—Austin 2022).
Parkwood 121 Vill., LP v. Collin Cent. Appraisal Dist., No. 05-23-00270-CV (Tex. App.—Dallas Feb. 23, 2024).
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