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

Tex. Tax Code § 41.412 (2026)

Person Acquiring Property After January 1

✓ current as of May 2026
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Sec. 41.412. PERSON ACQUIRING PROPERTY AFTER JANUARY 1. (a) A person who acquires property after January 1 and before the deadline for filing notice of the protest may pursue a protest under this subchapter in the same manner as a property owner who owned the property on January 1.

(b) If during the pendency of a protest under this subchapter the ownership of the property subject to the protest changes, the new owner of the property on application to the appraisal review board may proceed with the protest in the same manner as the property owner who initiated the protest.

Added by Acts 1987, 70th Leg., ch. 451, Sec. 1, eff. Aug. 31, 1987.

Notes of Decisions
Cited in 6 cases, 1994–2010 · leading case: MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App. 2007).
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MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App. 2007). “See Tex. Tax Code Ann. § 41.412 (a). The Property Tax Code makes no provision for both the current owner, under section 41.”
Jim Sowell Constr. Co. v. Dallas Cent. Appraisal Dist., 900 S.W.2d 82 (Tex. App. 1995). “TexTax Code Ann. § 41.412(b) (Vernon 1992).”
Dep't of Hous. & Urban Dev. v. Nueces Cnty. Appraisal Dist., 875 S.W.2d 377 (Tex. App. 1994). “Tex.Tax Code Ann. § 41.412(b) (Vernon 1992).”
Koll Bren Fund VI LP & Hartman 3100 Weslayan Acquisitions, LP v. Harris Cnty. Appraisal Dist. & the Appraisal Review Bd. of Harris Cnty. Appraisal Dist. (Tex. App. 2008). · cites it 2× “See Tex. Tax Code Ann. § 41.412 (Vernon 2001).”
MHCB (USA) Leasing & Fin. Corp. & Valero Refining-Texas, L.P. v. Galveston Cent. Appraisal Dist. Galveston Cent. Appraisal Review Bd. (Tex. App. 2007). “See Tex. Tax Code Ann. § 41.412 (a). The Property Tax Code makes no provision for both the current owner, under section 41.”
Bexar Appraisal Dist. v. Am. Opportunity for Hous.-Perrin Oaks, LLC (Tex. App. 2010). “the ownership of the property subject to the protest changes, the new owner of the property .”
— Tex. Tax Code § 41.412(b) — 2 cases
Jim Sowell Constr. Co. v. Dallas Cent. Appraisal Dist., 900 S.W.2d 82 (Tex. App. 1995). “TexTax Code Ann. § 41.412(b) (Vernon 1992).”
Dep't of Hous. & Urban Dev. v. Nueces Cnty. Appraisal Dist., 875 S.W.2d 377 (Tex. App. 1994). “Tex.Tax Code Ann. § 41.412(b) (Vernon 1992).”
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