Texas Codes

Tex. Tax Code § 41.12 (2026)

Approval Of Appraisal Records By Board

✓ current as of May 2026

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Sec. 41.12. APPROVAL OF APPRAISAL RECORDS BY BOARD. (a) By July 20, the appraisal review board shall:

(1) hear and determine all or substantially all timely filed protests;

(2) determine all timely filed challenges;

(3) submit a list of its approved changes in the records to the chief appraiser; and

(4) approve the records.

(b) The appraisal review board must complete substantially all timely filed protests before approving the appraisal records and may not approve the records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined is more than five percent of the total appraised value of all other taxable properties.

(c) The board of directors of an appraisal district established for a county with a population of at least one million by resolution may:

(1) postpone the deadline established by Subsection (a) for the performance of the functions listed in that subsection to a date not later than August 30; or

(2) provide that the appraisal review board may approve the appraisal records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined does not exceed 10 percent of the total appraised value of all other taxable properties.

Acts 1979, 66th Leg., p. 2304, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 136, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 4, eff. June 7, 1985; Acts 1985, 69th Leg., ch. 630, Sec. 1, eff. June 14, 1985; Acts 1993, 73rd Leg., ch. 1031, Sec. 7, 8, eff. Sept. 1, 1993.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 1, eff. January 1, 2008.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 1990–2025 · leading case: Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003).

Sort: Relevance Newest Treatment

Lamar Cnty. Appraisal Dist. v. Campbell Soup Co., 93 S.W.3d 642 (Tex. App. 2003). · cites it 3× “Tex. Tax Code Ann. § 41.07 (Vernon 2001).”

Matagorda Cnty. Appraisal Dist. v. Conquest Expl. Co., 788 S.W.2d 687 (Tex. App. 1990). · cites it 2× “10 (Vernon 1982); Tex. Tax Code Ann. § 41.12 (Vernon Supp.1990).”

Atascosa Cnty. Appraisal Dist. v. Tymrak, 858 S.W.2d 335 (Tex. 1993). “See Tex. Tax Code § 41.12 (providing that the appraisal review board must substantially complete all protests and approve the appraisal records by July 20).”

Dallas Cent. Appraisal Dist. v. Park Stemmons, Ltd., 948 S.W.2d 11 (Tex. App. 1997). “Tex. Tax Code Ann. § 41.12 (a) (Vernon Supp.”

Waters at N. Hills, LLC v. Bexar Appraisal Dist., 414 S.W.3d 897 (Tex. App. 2013). “” Tex. Tax Code § 41.12(a). In this case, a hearing before ARB was held on September 16, 2010 and the protest was decided on October 29, 2010.”

Lamar Cnty. Appraisal Dist. & Lamar Cnty. Appraisal Review Bd. v. Campbell Soup Co. (Tex. App. 2002). · cites it 3× “Tex. Tax Code Ann. § 41.07 (Vernon 2001).”

Appraisal Review Bd. of the Harris Cnty. Appraisal Dist. v. Texas Workforce Comm'n & Redona Hall (Tex. App. 2025). “Tax Code § 25.19. ...............................”

Quorum Int'l v. Tarrant Appraisal Dist. & Tarrant Appraisal Review Bd. (Tex. App. 2003). “" Tex. Tax Code Ann. § 41.12 (a)(4) (emphasis added).”

Waters at N. Hills, LLC & Lynn Communities, Inc. v. Bexar Cnty., Texas, the City of San Antonio, Texas & Ne. Indep. Sch. Dist. (Tex. App. 2013). “12, which states: “By July 20, the appraisal review board shall: (1) hear and determine all or substantially all timely filed protests; (2) determine all timely filed challenges; (3) submit a list of its approved changes in the records to the chief appraiser; and (4) approve the…”

— Tex. Tax Code § 41.12(a) — 2 cases

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