Texas Codes

Tex. Tax Code § 42.015 (2026)

Appeal By Person Leasing Property

✓ current as of May 2026

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Sec. 42.015. APPEAL BY PERSON LEASING PROPERTY. (a) A person leasing property who is contractually obligated to reimburse the property owner for taxes imposed on the property is entitled to appeal an order of the appraisal review board determining a protest relating to the property:

(1) brought by the person under Section 41.413; or

(2) brought by the property owner if the property owner does not appeal the order.

(b) A person appealing an order of the appraisal review board under this section is considered the owner of the property for purposes of the appeal. The chief appraiser shall deliver a copy of any notice relating to the appeal to the owner of the property and to the person bringing the appeal.

Added by Acts 1995, 74th Leg., ch. 581, Sec. 2, eff. Aug. 28, 1995.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 23, eff. June 15, 2021.

Notes of Decisions

Cited in 3 cases, 1999–2008 · leading case: Coastal Liquids Transp., L.P. v. Harris Cnty. Appraisal Dist., 46 S.W.3d 880 (Tex. 2001).

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Coastal Liquids Transp., L.P. v. Harris Cnty. Appraisal Dist., 46 S.W.3d 880 (Tex. 2001). · cites it 2× “[24] See TEX. TAX CODE § 42.015. [1] See TEX. TAX CODE §§ 23.”

Harris Cnty. Appraisal Dist. v. Coastal Liquids Transp., L.P., 7 S.W.3d 183 (Tex. App. 1999). · cites it 2× “Tex. Tax Code Ann. § 42.015 (Vernon Supp.”

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). “The right of appeal of a person leasing the property is governed by Tex. Tax Code Ann. § 42.015 . 10. Like Koll Bren, Hartman has never asserted rights as lessee or agent.”

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