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

Tex. Tax Code § 41.04 (2026)

Challenge Petition

✓ laws through the 89th Legislature (2025)
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Sec. 41.04. CHALLENGE PETITION. 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.

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1998–2022 · leading case: Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999).
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Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). · cites it 2× “See Tex. Tax Code § 41.04. Among other things, the taxing unit may challenge ‘an exclusion of property from the appraisal records” or “a grant in whole or in part of a partial exemption.”
Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App.—Texarkana 2003). · cites it 2× “Tex. Tax Code Ann. § 41.04 (Vernon 2001).”
Sebastian Cotton & Grain, Ltd. v. Willacy Cnty. Appraisal Dist., 492 S.W.3d 824 (Tex. App.—Corpus Christi 2016). · cites it 2× “See Tex. Tax Code Ann. §§ 41.04 , .44 (West, Westlaw through 2015 R.”
Harris Cnty. Emergency Servs. Dist. No. 2 v. Harris Cnty. Appraisal Dist., 132 S.W.3d 456 (Tex. App.—Houston [14th Dist.] 2002). “” Tex. Tax Code Ann. § 41.04 (Vernon 1992).”
Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 962 S.W.2d 188 (Tex. App.—San Antonio 1998). “On the other hand, appellees argue that because a challenge petition is involved in this procedure, the applicable statutory provision is found in Tex. Tax Code Ann. § 41.04 (Vernon 1992): § 41.”
Lamar Cnty. Appraisal Dist. & Lamar Cnty. Appraisal Review Bd. v. Campbell Soup Co., No. 06-01-00173-CV (Tex. App.—Texarkana Dec. 3, 2002). · cites it 2× “Tex. Tax Code Ann. § 41.04 (Vernon 2001).”
Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., 657 S.W.3d 525 (Tex. App.—El Paso 2022). “” TEX. TAX CODE ANN. § 41.04. Based on the challenge, the appraisal review board then schedules a hearing, at which the taxing unit is “entitled to an opportunity to appear to offer evidence or argument.”
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