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

Tex. Tax Code § 41.05 (2026)

Hearing On Challenge

✓ current as of May 2026
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Sec. 41.05. HEARING ON CHALLENGE. (a) On the filing of a challenge petition, the appraisal review board shall schedule a hearing on the challenge.

(b) The taxing unit initiating the challenge and each taxing unit in which property involved in the challenge is or may be taxable are entitled to an opportunity to appear to offer evidence or argument.

(c) The chief appraiser shall appear at each hearing to represent the appraisal office.

(d) If the challenge 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, is entitled to appear at the hearing and offer evidence and argument.

Acts 1979, 66th Leg., p. 2303, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 416, Sec. 1, eff. Sept. 1, 1999.

Notes of Decisions
Cited in 4 cases, 2002–2017 · leading case: Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017).
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Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). “” Tex. Tax Code § 41.05(a); see also id. § 41.”
Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003). · cites it 2× “Tex. Tax Code Ann. §§ 41.05 , 41.06 (Vernon 2001).”
City of Austin v. Travis Cent. Appraisal Dist., 506 S.W.3d 607 (Tex. App. 2016). “See Tex. Tax Code § 41.05 (providing that taxing unit is entitled to “opportunity to appear [at hearing on challenge petition] to offer evidence or argument”).”
Lamar Cnty. Appraisal Dist. & Lamar Cnty. Appraisal Review Bd. v. Campbell Soup Co. (Tex. App. 2002). · cites it 2× “Tex. Tax Code Ann. §§ 41.05 , 41.06 (Vernon 2001).”
— Tex. Tax Code § 41.05(a) — 1 case
Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n, 519 S.W.3d 113 (Tex. 2017). “” Tex. Tax Code § 41.05(a); see also id. § 41.”
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