Texas Codes

Tex. Tax Code § 41.03 (2026)

Challenge By Taxing Unit

✓ current as of May 2026

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Sec. 41.03. CHALLENGE BY TAXING UNIT.

(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.

Notes of Decisions

Cited in 20 cases (9 in the last 5 years), 1990–2025 · leading case: City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016).

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City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016). · cites it 3× “See Tex. Tax. Code §§ 41.03, 42.031, 42.21; see KM-Timbercreek, LLC v.”

Carr v. Bell Sav. & Loan Ass'n, 786 S.W.2d 761 (Tex. App. 1990). · cites it 4× “03 (Vernon 1982) [3] allows a taxing unit to challenge certain matters before the Appraisal Review Board, such as the level of appraisals of any category of property, but not the appraised value of a single taxpayer's property. Carr argues that he had a right to notice and an…”

Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003). · cites it 2× “Tex. Tax Code Ann. § 41.03 (a)(1) (Vernon 2001); Carr v.”

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “” Tex Tax Code § 41.03(2), (3). The review board then schedules a hearing and issues a written order.”

Scott v. Harris Methodist HEB, 871 S.W.2d 548 (Tex. App. 1994). · cites it 2× “See Tex.Tax Code Ann. § 41.03 (Vernon 1992). The duty to enforce the Penal Code is placed with the county district attorney.”

Jim Wells Cnty. v. El Paso Prod. Oil & Gas Co., 189 S.W.3d 861 (Tex. App. 2006). · cites it 2× “” Tex. Tax Code Ann. § 41.03 (Vernon 2001).”

Glasscock Underground Water Conservation Dist. v. Pruit, 915 S.W.2d 577 (Tex. App. 1996). “Tex.Tax Code Ann. §§ 41.03, 41.05 (Vernon 1992).”

State v. Heal, 884 S.W.2d 864 (Tex. App. 1994). · cites it 2× “See Tex.Tax Code Ann. § 41.03(1) (Vernon 1992).”

Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025). · cites it 5× “Specifically, as a taxing unit, the City’s remedy is to bring a taxing-unit challenge under Texas Tax Code section 41.03. Such a remedy is part of the pervasive scheme known as the Property Tax Code.”

Jim Wells Cnty. v. El Paso Prod. Oil, 189 S.W.3d 861 (Tex. App. 2006). · cites it 2× “" TEX. TAX CODE ANN. § 41.03 (Vernon 2001).”

Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP. (Tex. App. 2022). · cites it 2× “” TEX.TAX CODE ANN. § 41.03 (a)(1)-(2) (West 2019), amended by TEX.”

Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP. (Tex. App. 2022). · cites it 2× “; see also TEX. TAX CODE ANN. §§ 41.03—.07, 42.031, 42.”

Show all 20 citing cases →

— Tex. Tax Code § 41.03(1) — 1 case

State v. Heal, 884 S.W.2d 864 (Tex. App. 1994). “See Tex.Tax Code Ann. § 41.03(1) (Vernon 1992).”

— Tex. Tax Code § 41.03(2) — 2 cases

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “” Tex Tax Code § 41.03(2), (3). The review board then schedules a hearing and issues a written order.”

Scott v. Harris Methodist HEB, 871 S.W.2d 548 (Tex. App. 1994). “See Tex.Tax Code Ann. § 41.03 (Vernon 1992). The duty to enforce the Penal Code is placed with the county district attorney.”

— Tex. Tax Code § 41.03(a) — 4 cases

City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016). “See Tex. Tax. Code §§ 41.03, 42.031, 42.21; see KM-Timbercreek, LLC v.”

Pleasanton Hous. Fin. Corp. & the Bd. Members of the Pleasanton Hous. Fin. Corp., in Their Off. Capacities v. City of Missouri City, Texas & Sienna Parks & Levee Improvement Dist. (Tex. App. 2025).

Pleasanton Hous. Fin. Corp., a Texas Nonprofit Corp. & Ismael Gallegos, Joey MacOn, Mark Pinkston, Zachary Pawelek, Scott Ferguson, Lilian Cashmer, & Brandon Hicks, in Their Off. Capacities as Bd. Members of Pleasanton Hous. Fin. Corp. v. City of Lake Worth, Texas (Tex. App. 2025).

Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington (Tex. App. 2025).

— Tex. Tax Code § 41.03(a)(1) — 3 cases

Jim Wells Cnty. v. El Paso Prod. Oil, 189 S.W.3d 861 (Tex. App. 2006). “" TEX. TAX CODE ANN. § 41.03 (Vernon 2001).”

Kinder Morgan Sacroc, Lp Kinder Morgan Co2co., Lp Kinder Morgan Prod. Co., Lp & Kinder Morgan Prod. Co., Llc v. Scurry Cnty. Snyder Indep. Sch. Dist. Scurry Cnty. Junior Coll. Dist. D/B/A W. Texas Coll. Scurry Cnty. Hosp. Dist. D/B/A Cogdell Mem'l Hosp. (Tex. 2021).

Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP. (Tex. App. 2022). “; see also TEX. TAX CODE ANN. §§ 41.03—.07, 42.031, 42.”

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