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

Tex. Tax Code § 41.03 (2026)

Challenge By Taxing Unit

✓ laws through the 89th Legislature (2025)
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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.—Austin 2016).
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City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App.—Austin 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.—Texarkana 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.—Texarkana 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.—Fort Worth 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.—Houston [1st Dist.] 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.—El Paso 1996). “Tex.Tax Code Ann. §§ 41.03, 41.05 (Vernon 1992).”
State v. Heal, 884 S.W.2d 864 (Tex. App.—Dallas 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, No. 15-25-00111-CV (Tex. App.—15th Dist. July 1, 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.—Houston [1st Dist.] 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., 657 S.W.3d 525 (Tex. App.—El Paso 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., 657 S.W.3d 525 (Tex. App.—El Paso 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.—Dallas 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.—Fort Worth 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.—Austin 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., No. 15-25-00113-CV (Tex. App.—15th Dist. July 3, 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, No. 15-25-00110-CV (Tex. App.—15th Dist. July 2, 2025).
Pecos Hous. Fin. Corp., Pleasanton Hous. Fin. Corp., Maverick Hous. Fin. Corp., & La Villa Hous. Fin. Corp. v. City of Arlington, No. 15-25-00111-CV (Tex. App.—15th Dist. July 2, 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.—Houston [1st Dist.] 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., 622 S.W.3d 835 (Tex. 2021).
Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP., 657 S.W.3d 525 (Tex. App.—El Paso 2022). “; see also TEX. TAX CODE ANN. §§ 41.03—.07, 42.031, 42.”
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