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

Tex. Tax Code § 41.41 (2026)

Right Of Protest

✓ current as of May 2026
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Sec. 41.41. RIGHT OF PROTEST.


Text of subsection effective until January 01, 2027


(a) A property owner is entitled to protest before the appraisal review board the following actions:

(1) determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;

(2) unequal appraisal of the owner's property;

(3) inclusion of the owner's property on the appraisal records;

(4) denial to the property owner in whole or in part of a partial exemption;

(4-a) determination that the owner's property does not qualify for the circuit breaker limitation on appraised value provided by Section 23.231;

(5) determination that the owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;

(6) identification of the taxing units in which the owner's property is taxable in the case of the appraisal district's appraisal roll;

(7) determination that the property owner is the owner of property;

(8) a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;

(9) a determination of:

(A) the appraised value of a structure or archeological site that qualifies for an exemption under Section 11.24;

(B) the appraised value of the land necessary to access the structure or site; and

(C) the allocation of the appraised value between the structure or site and the land; or

(10) any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.


Text of subsection effective on January 01, 2027


(a) A property owner is entitled to protest before the appraisal review board the following actions:

(1) determination of the appraised value of the owner's property or, in the case of land appraised as provided by Subchapter C, D, E, or H, Chapter 23, determination of its appraised or market value;

(2) unequal appraisal of the owner's property;

(3) inclusion of the owner's property on the appraisal records;

(4) denial to the property owner in whole or in part of a partial exemption;

(5) determination that the owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;

(6) identification of the taxing units in which the owner's property is taxable in the case of the appraisal district's appraisal roll;

(7) determination that the property owner is the owner of property;

(8) a determination that a change in use of land appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;

(9) a determination of:

(A) the appraised value of a structure or archeological site that qualifies for an exemption under Section 11.24;

(B) the appraised value of the land necessary to access the structure or site; and

(C) the allocation of the appraised value between the structure or site and the land; or

(10) any other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely affects the property owner.

(b) Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district:

(1) the provisions of this section; and

(2) the method by which a property owner may protest an action before the appraisal review board.

(c) Notwithstanding Subsection (a), a property owner is entitled to protest before the appraisal review board only the following actions of the chief appraiser in relation to an exemption under Section 11.35:

(1) the modification or denial of an application for an exemption under that section; or

(2) the determination of the appropriate damage assessment rating for an item of qualified property under that section.

(d) An appraisal district or the appraisal review board for an appraisal district may not require a property owner to pay a fee in connection with a protest filed by the owner with the board.

Acts 1979, 66th Leg., p. 2305, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 170, ch. 13, Sec. 137, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 823, Sec. 3, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 796, Sec. 34, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 113, Sec. 1, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 11, eff. Sept. 1, 1999.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 7, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 1284 (H.B. 1313), Sec. 3, eff. January 1, 2020.

Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 21.001(65), eff. September 1, 2021.

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.07, eff. January 1, 2024.

Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.08, eff. January 1, 2027.

Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 2, eff. June 20, 2025.

Acts 2025, 89th Leg., R.S., Ch. 467 (H.B. 4809), Sec. 3, eff. June 20, 2025.

Notes of Decisions
Cited in 180 cases (39 in the last 5 years), 1987–2026 · leading case: MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005).
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MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005). · cites it 5× “Tex. Tax Code Ann. §§ 41.41 (a)(1), (3), (9) (West 2001).”
Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017). · cites it 5× “See Tex. Tax Code Ann. § 41.41 (a). 5 Section *167 41.”
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 835 S.W.2d 75 (Tex. 1992). · cites it 2× “Tex. Tax Code Ann. § 41.41 (emphasis added).”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “See TEX. TAX CODE § 41.41(a)(9) (providing that a taxpayer has a right to protest to the ARB an "action of the chief appraiser .”
MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App. 2007). · cites it 2× “” Tex. Tax Code Ann. § 41.41 (a)(1), (2), (9) (Vernon 2001).”
Harris Cnty. Appraisal Review Bd. v. Gen. Elec. Corp., 819 S.W.2d 915 (Tex. App. 1991). · cites it 4× “TexTax Code Ann. § 41.41 (Vernon Supp.1991).”
Carr v. Bell Sav. & Loan Ass'n, 786 S.W.2d 761 (Tex. App. 1990). · cites it 4× “Because of that failure and on Bell Savings' request, the Galveston County Appraisal Review Board granted a "due process" protest hearing to Bell Savings pursuant to Tex.Tax Code Ann. § 41.41 (Vernon 1982). As a result of the hearing, the Appraisal Review Board reduced the…”
Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). · cites it 2× “’s applications were denied by operation of law thirty days after the date of the rejection letter. Accordingly, the District has already “received and determined” appellee’s applications.”
Webb Cnty. Appraisal Dist. v. New Laredo Hotel, Inc., 792 S.W.2d 952 (Tex. 1990). · cites it 2× “TEX.TAX CODE ANN. § 41.41 (Vernon Supp. 1990).”
First Bank of Deer Park v. Harris Cnty., 804 S.W.2d 588 (Tex. App. 1991). · cites it 4× “TEX. TAX CODE ANN. § 41.41 (Vernon Supp.1991).”
KM-Timbercreek, LLC v. Harris Cnty. Appraisal Dist., 312 S.W.3d 722 (Tex. App. 2009). · cites it 2× “See Tex. Tax Code Ann. §§ 41.41 -.47 (Vernon 2008).”
F-Star Socorro, L.P. v. El Paso Cent. Appraisal Dist., 324 S.W.3d 172 (Tex. App. 2010). · cites it 4× “Tex. Tax Code Ann. § 41.41 . An administrative decision on a taxpayer’s protest is final if the property owner does not appeal the decision to the district court within sixty days.”
Show all 180 citing cases →
— Tex. Tax Code § 41.41(1) — 2 cases
Dallas Cent. Appraisal Dist. v. Seven Inv. Co., 813 S.W.2d 197 (Tex. App. 1991).
Harris Cnty. Appraisal Dist. v. Virginia Indonesia Co., 871 S.W.2d 864 (Tex. App. 1994).
— Tex. Tax Code § 41.41(3) — 1 case
Sierra Stage Coaches v. La Porte Schl. Dist., 832 S.W.2d 191 (Tex. App. 1992).
— Tex. Tax Code § 41.41(4) — 1 case
Inwood Dad's Club, Inc. v. Aldine Indep. Sch. Dist., 882 S.W.2d 532 (Tex. App. 1994).
— Tex. Tax Code § 41.41(5) — 1 case
Collin Cnty. Appraisal Dist. v. Ne. Dallas Assocs., 855 S.W.2d 843 (Tex. App. 1993).
— Tex. Tax Code § 41.41(7) — 2 cases
First Bank of Deer Park v. Harris Cnty., 804 S.W.2d 588 (Tex. App. 1991). “TEX. TAX CODE ANN. § 41.41 (Vernon Supp.1991).”
Gen. Elec. Capital Corp. v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App. 1993).
— Tex. Tax Code § 41.41(8) — 2 cases
State, Cty. of Bexar v. Southoaks Dev., 920 S.W.2d 330 (Tex. App. 1995).
Liland v. Dallas Cnty. Appraisal Dist., 731 S.W.2d 109 (Tex. App. 1987).
— Tex. Tax Code § 41.41(9) — 2 cases
Gen. Elec. Capital Corp. v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App. 1993).
Harris Cnty. Appraisal Dist. v. World Houston, Inc., 905 S.W.2d 594 (Tex. App. 1995).
— Tex. Tax Code § 41.41(A) — 1 case
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009).
— Tex. Tax Code § 41.41(a) — 28 cases
Vitol, Inc. v. Harris Cnty. Appraisal Dist., 529 S.W.3d 159 (Tex. App. 2017). “See Tex. Tax Code Ann. § 41.41 (a). 5 Section *167 41.”
Indus. Commc'ns, Inc. v. Ward Cnty. Appraisal Dist., 296 S.W.3d 707 (Tex. App. 2009).
Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P. D/B/A Six Flags Astroworld, 395 S.W.3d 245 (Tex. App. 2012).
Midland Cent. Appraisal Dist. v. BP Am. Prod. Co., 282 S.W.3d 215 (Tex. App. 2009).
Key Energy Servs., LLC, Appellant v. Shelby Cnty. Appraisal Dist., Appellee, 428 S.W.3d 133 (Tex. App. 2014).
— Tex. Tax Code § 41.41(a)(1) — 12 cases
Rio Valley, LLC v. City of El Paso, El Paso Cent. Appraisal Dist. & Appraisal Review Bd. of El Paso Cnty., Texas, 441 S.W.3d 482 (Tex. App. 2014).
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App. 2011).
Kenneth W. Arthur v. Uvalde Cnty. Appraisal Dist., Albert Mireles, Chief Appraiser (Tex. App. 2015).
Harris Cnty. Appraisal Dist. v. Am. Multi-Cinema, Inc. (Studio 30 & Gulfpoint 30 Movie Theaters (Tex. App. 2020).
Holcim (US) Inc. & Holcim Texas Ltd. P'ship v. Ellis Cnty. Appraisal Dist. (Tex. App. 2021).
— Tex. Tax Code § 41.41(a)(10) — 1 case
Exxon Mobil Global Servs. v. State Off. of Admin. Hearings, & Keneshia Washington in Her Off. Capacity as Admin. Law Judge (2025).
— Tex. Tax Code § 41.41(a)(2) — 2 cases
in Re Catherine Tower LLC, 553 S.W.3d 679 (Tex. App. 2018).
Texas Disposal Sys. Landfill, Inc. v. Travis Cent. Appraisal Dist., by & Through Marya Crigler, Acting in Her Off. Capacity as Chief Appraiser of Travis Cent. Appraisal Dist. (Tex. 2024).
— Tex. Tax Code § 41.41(a)(3) — 3 cases
ETC Mktg., Ltd. v. Harris Cnty. Appraisal Dist., 476 S.W.3d 501 (Tex. App. 2015).
Bexar Appraisal Dist. v. Wackenhut Corr. Corp., 52 S.W.3d 795 (Tex. App. 2001).
SPX Corp., Doing Bus. as SPX Flow Tech. v. Roland Altinger, in His Off. Capacity as Chief Appraiser for Harris Cnty. Appraisal Dist. Harris Cnty. Appraisal Dist. & Harris Cnty. Appraisal Dist. Review Bd. (Tex. App. 2020).
— Tex. Tax Code § 41.41(a)(4) — 6 cases
Bastrop Cent. Appraisal Dist. v. Acme Brick Co., 428 S.W.3d 911 (Tex. App. 2014).
Richard Molina, Chief Appraiser & Cameron Cnty. Appraisal Dist. v. QET Aircraft Servs., LLC & Mario L. Arrieta Lopez (2026).
Fort Bend Cent. Appraisal Dist. v. McGee Chapel Baptist Church (Tex. App. 2020).
Harris Cnty. Appraisal Dist. v. Anjali Braun (Tex. App. 2021).
Zeon Chemicals, L.P. v. Harris Cnty. Appraisal Dist. (Tex. App. 2022).
— Tex. Tax Code § 41.41(a)(6) — 1 case
Harward v. City of Austin, 84 F.4th 319 (5th Cir. 2023).
— Tex. Tax Code § 41.41(a)(7) — 2 cases
Ned B. Morris III v. Houston Indep. Sch. Dist., 388 S.W.3d 310 (Tex. 2012).
Nueces Cnty., Texas, Nueces Cnty. Hosp. Dist., Del Mar Pub. Junior Coll. Dist., City of Corpus Christi, & Port Aransas Indep. Sch. Dist. v. Sundial Owner's Ass'n, Inc. (Tex. App. 2019).
— Tex. Tax Code § 41.41(a)(9) — 6 cases
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “See TEX. TAX CODE § 41.41(a)(9) (providing that a taxpayer has a right to protest to the ARB an "action of the chief appraiser .”
F-Star Socorro, L.P. v. El Paso Cent. Appraisal Dist., 324 S.W.3d 172 (Tex. App. 2010). “Tex. Tax Code Ann. § 41.41 . An administrative decision on a taxpayer’s protest is final if the property owner does not appeal the decision to the district court within sixty days.”
Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd. (Tex. 2018).
Cameron Appraisal Dist. v. Elida L. Alfaro (Tex. App. 2021).
Kenneth W. Arthur v. Uvalde Cnty. Appraisal Dist., Albert Mireles, Chief Appraiser (Tex. App. 2015).
— Tex. Tax Code § 41.41(c) — 1 case
Harris Cnty. Appraisal Dist. v. IQ Life Sciences Corp. (Tex. App. 2020).
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