Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE F. REMEDIES · CHAPTER 42. JUDICIAL REVIEW
Texas Codes

Tex. Tax Code § 42.01 (2026)

Right Of Appeal By Property Owner

✓ laws through the 89th Legislature (2025)
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Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A property owner is entitled to appeal:

(1) an order of the appraisal review board determining:

(A) a protest by the property owner as provided by Subchapter C of Chapter 41;

(B) a motion filed under Section 25.25;

(C) that the property owner has forfeited the right to a final determination of a motion filed under Section 25.25 or of a protest under Section 41.411 for failing to comply with the prepayment requirements of Section 25.26 or 41.4115, as applicable;

(D) eligibility for a refund requested under Section 23.1243; or

(E) that the appraisal review board lacks jurisdiction to finally determine a protest by the property owner under Subchapter C, Chapter 41, or a motion filed by the property owner under Section 25.25 because the property owner failed to comply with a requirement of Subchapter C, Chapter 41, or Section 25.25, as applicable; or

(2) an order of the comptroller issued as provided by Subchapter B, Chapter 24, apportioning among the counties the appraised value of railroad rolling stock owned by the property owner.

(b) A property owner who establishes that the owner did not forfeit the right to a final determination of a motion or of a protest in an appeal under Subsection (a)(1)(C) is entitled to a final determination of the court, as applicable:

(1) of the motion filed under Section 25.25; or

(2) of the protest under Section 41.411 of the failure of the chief appraiser or appraisal review board to provide or deliver a notice to which the property owner is entitled, and, if failure to provide or deliver the notice is established, of a protest made by the property owner on any other grounds of protest authorized by this title relating to the property to which the notice applies.

(c) A property owner who establishes that the appraisal review board had jurisdiction to issue a final determination of the protest by the property owner under Subchapter C, Chapter 41, or of the motion filed by the property owner under Section 25.25 in an appeal under Subsection (a)(1)(E) of this section is entitled to a final determination by the court of the protest under Subchapter C, Chapter 41, or of the motion filed under Section 25.25. A final determination of a protest under Subchapter C, Chapter 41, by the court under this subsection may be on any ground of protest authorized by this title applicable to the property that is the subject of the protest, regardless of whether the property owner included the ground in the property owner's notice of protest.

Acts 1979, 66th Leg., p. 2309, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 148, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 53, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1039, Sec. 41, eff. Jan. 1, 1998.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 322 (H.B. 2476), Sec. 7, eff. January 1, 2012.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 13, eff. September 1, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 5, eff. June 17, 2011.

Reenacted and amended by Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.005, eff. September 1, 2013.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 157 (H.B. 380), Sec. 1, eff. September 1, 2019.

Notes of Decisions
Cited in 148 cases (30 in the last 5 years), 1987–2026 · leading case: KM-Timbercreek, LLC v. Harris Cnty. Appraisal Dist., 312 S.W.3d 722 (Tex. App.—Houston [1st Dist.] 2009).
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KM-Timbercreek, LLC v. Harris Cnty. Appraisal Dist., 312 S.W.3d 722 (Tex. App.—Houston [1st Dist.] 2009). · cites it 3× “See Tex. Tax Code Ann. § 42.01 (Vernon 2008), § 42.”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., 212 S.W.3d 665 (Tex. App.—Austin 2006). · cites it 2× “" Because Aaron Rents's declaratory judgment action sought reversal of the District's determination that Aaron Rents had property that was omitted from the appraisal roll and did not challenge the constitutionality of an administrative rule or tax protest statute, or that the…”
Advanced Powder Solutions, Inc. v. Harris Cnty. Appraisal Dist., 528 S.W.3d 779 (Tex. App.—Houston [14th Dist.] 2017). · cites it 6× “Tex. Tax Code Ann. § 42.01 (a)(1)(C). The evidence establishes that the ARB made such a determination in this case.”
Charles P Curry & Jennifer Curry v. Harris Cnty. Appraisal Dist., 434 S.W.3d 815 (Tex. App.—Houston [14th Dist.] 2014). · cites it 3× “” Tex. Tax Code Ann. § 42.01 (a) (West 2014).”
Panola Cnty. Appraisal Dist. v. Panola Cnty. Fresh Water Supply Dist. No. One, 69 S.W.3d 278 (Tex. App.—Texarkana 2002). · cites it 3× “Tex. Tax Code Ann. § 42.01 (Vernon Supp. 2002).”
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App.—Houston [1st Dist.] 2011). · cites it 4× “Tex. Tax Code Ann. § 42.01 (a)(1)(A) (Vernon 2008) (“A property owner is entitled to appeal an order of the appraisal review board determining a protest by the property owner.”
Town & Country Suites, L.C. v. Harris Country Appraisal Dist., 461 S.W.3d 208 (Tex. App.—Houston [1st Dist.] 2015). · cites it 4× “See Tex. Tax Code Ann. §§ 42.01 -.031 (West 2008 & Supp.”
City of Fort Worth v. Pastusek Indus., Inc., 48 S.W.3d 366 (Tex. App.—Fort Worth 2001). “See Tex. Tax Code Ann. § 42.01 (1)(A); Int’l Church of the Foursquare Gospel, 719 S.”
Appraisal Review Bd. of Harris Cnty. Appraisal Dist. v. O'Connor & Assocs., 267 S.W.3d 413 (Tex. App.—Houston [14th Dist.] 2008). “Tex. Tax Code Ann. §§ 42.01 (1)(A), 42.21(a), 42.”
Bosque Disposal Sys., LLC v. Parker Cnty. Appraisal Dist., 555 S.W.3d 92 (Tex. 2018). “See TEX. TAX CODE §§ 42.01, 41.41. We hold only that separate appraisal of the wells under the income method was not per se unlawful and express no opinion on whether the District otherwise conducted the appraisal lawfully.”
Taufiq Ex Rel. Patrick O'Connor & Assocs. Inc. v. Harris Cnty. Appraisal Dist., 6 S.W.3d 652 (Tex. App.—Houston [14th Dist.] 1999). · cites it 3× “See Tex. Tax Code Ann. § 42.01 (Vernon Supp.1999).”
MHCB (USA) Leasing & Fin. Corp. v. Galveston Cent. Appraisal Dist., 249 S.W.3d 68 (Tex. App.—Houston [1st Dist.] 2007). “111(e) — then, logically, a protesting party may not seek judicial review under Texas Tax Code section 42.01 of matters relating to an appraisal agreement.”
Show all 148 citing cases →
Tex. Tax Code § 42.01(1): 3 cases
Harris Cnty. Appraisal Review Bd. v. Gen. Elec. Corp., 819 S.W.2d 915 (Tex. App.—Houston [14th Dist.] 1991).
G.N.B., Inc. v. Collin Cnty. Appraisal Dist., 862 S.W.2d 52 (Tex. App.—Dallas 1993).
Harris Cnty. Appraisal Dist. v. Duncan, 944 S.W.2d 706 (Tex. App.—Houston [14th Dist.] 1997).
Tex. Tax Code § 42.01(1)(A): 3 cases
Reddy P'ship/5900 North Freeway LP & Reddy P'ship as the Prop. Owners v. Harris Cnty. Appraisal Dist., 370 S.W.3d 401 (Tex. App.—Houston [14th Dist.] 2011).
Crescent Oaks LP v. Harris Cnty. Appraisal Dist., No. 14-10-00199-CV, 2011 WL 166932 (Tex. App.—Houston [14th Dist.] Jan. 13, 2011).
Wol+Med Sw. Dallas Ltd. P'ship v. Dallas Cent. Appraisal Dist., No. 05-12-00011-CV (Tex. App.—Dallas Feb. 27, 2013).
Tex. Tax Code § 42.01(a): 9 cases
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App.—Houston [1st Dist.] 2011). “Tex. Tax Code Ann. § 42.01 (a)(1)(A) (Vernon 2008) (“A property owner is entitled to appeal an order of the appraisal review board determining a protest by the property owner.”
Blue Cactus Post, L.C. v. Dallas Cnty. Appraisal Dist. (In Re Blue Cactus Post, L.C.), 229 B.R. 379 (Bankr. N.D. Tex. 1999).
Eastland Cnty. Appraisal Dist. & Brown Cnty. Appraisal Dist. v. Peninsula Pipelines (North Texas), LLC, 594 S.W.3d 383 (Tex. App.—Eastland 2019).
Travis Cent. Appraisal Dist., by & Through Marya Crigler, Acting in Her Off. Capacity as Chief Appraiser of Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin Feb. 18, 2022).
Travis Cent. Appraisal Dist., by & Through Marya Crigler, Acting in Her Off. Capacity as Chief Appraiser of Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin June 22, 2022).
Tex. Tax Code § 42.01(a)(1): 2 cases
Harris Cnty. Appraisal Dist. v. Anjali Braun, 625 S.W.3d 622 (Tex. App.—Houston [14th Dist.] 2021).
Paul Johnson v. Bastrop Cent. Appraisal Dist., No. 03-23-00354-CV, 2024 WL 3073766 (Tex. App.—Austin June 21, 2024).
Tex. Tax Code § 42.01(a)(1)(A): 13 cases
Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App.—Houston [1st Dist.] 2018).
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.—El Paso 2014).
Bullseye PS III LP v. Harris Cnty. Appraisal Dist., 365 S.W.3d 427 (Tex. App.—Houston [1st Dist.] 2011). “Tex. Tax Code Ann. § 42.01 (a)(1)(A) (Vernon 2008) (“A property owner is entitled to appeal an order of the appraisal review board determining a protest by the property owner.”
Grimes Cnty. Appraisal Dist. v. James Scott Harvey, Jr., 573 S.W.3d 430 (Tex. App.—Houston [1st Dist.] 2019).
Fort Bend Cent. Appraisal Dist. v. McGee Chapel Baptist Church, 611 S.W.3d 443 (Tex. App.—Houston [14th Dist.] 2020).
Tex. Tax Code § 42.01(a)(1)(B): 3 cases
Harris Cnty. Appraisal Dist. v. Jacob S. MacDonald & 1615 Tabor LLC, No. 01-19-00990-CV (Tex. App.—Houston [1st Dist.] Aug. 12, 2021).
Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC, No. 06-14-00024-CV (Tex. App.—Texarkana Jan. 13, 2015).
Houston Cement Co. v. Harris Cnty. Appraisal Dist. & Harris Cnty. Appraisal Review Bd., No. 14-12-00491-CV (Tex. App.—Houston [14th Dist.] June 25, 2013).
Tex. Tax Code § 42.01(a)(1)(a): 1 case
Sulma Gonzales v. the Dallas Cnty. Appraisal Dist., No. 05-13-01658-CV, 2015 WL 3866530 (Tex. App.—Dallas June 25, 2015).
Tex. Tax Code § 42.01(a)(A): 1 case
Fort Bend Cent. Appraisal Dist. v. McGee Chapel Baptist Church, 611 S.W.3d 443 (Tex. App.—Houston [14th Dist.] 2020).
Tex. Tax Code § 42.01(a)(E): 1 case
Holcim (US) Inc. & Holcim Texas Ltd. P'ship v. Ellis Cnty. Appraisal Dist., 642 S.W.3d 840 (Tex. App.—Texarkana 2021).
Tex. Tax Code § 42.01(b): 1 case
Fort Bend Cent. Appraisal Dist. v. McGee Chapel Baptist Church, 611 S.W.3d 443 (Tex. App.—Houston [14th Dist.] 2020).
Tex. Tax Code § 42.01(b)(2): 1 case
Eldon Rodriguez & Maria Rodriguez v. City of El Paso, No. 08-23-00004-CV (Tex. App.—El Paso Sept. 28, 2023).
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