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

Tex. Tax Code § 42.02 (2026)

Right Of Appeal By Chief Appraiser

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Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. (a) On written approval of the board of directors of the appraisal district, the chief appraiser is entitled to appeal an order of the appraisal review board determining:

(1) a taxpayer protest as provided by Subchapter C, Chapter 41, subject to Subsection (b); or

(2) a taxpayer's motion to change the appraisal roll filed under Section 25.25.

(b) Except as provided by Subsection (c), the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest under Subsection (a)(1) if:

(1) the protest involved a determination of the appraised or market value of the taxpayer's property and that value according to the order that is the subject of the appeal is less than $1 million; or

(2) for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million.

(c) On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited by Subsection (b), if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence in the hearing before the board. In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board. If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall:

(1) dismiss the appeal; and

(2) award court costs and reasonable attorney's fees to the taxpayer.

Acts 1979, 66th Leg., p. 2310, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 32, eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 1033 (H.B. 1680), Sec. 1, eff. June 15, 2007.

Notes of Decisions
Cited in 12 cases (7 in the last 5 years), 2009–2024 · leading case: Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P., 395 S.W.3d 245 (Tex. App.—Houston [1st Dist.] 2012).
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Harris Cnty. Appraisal Dist. v. Houston 8 Wonder Prop. L.P., 395 S.W.3d 245 (Tex. App.—Houston [1st Dist.] 2012). “Tex. Tax Code Ann. § 42.02 (a)(1). A chief appraiser who wishes to appeal such an order of the ARB must (1) obtain written approval of the board of directors of the appraisal district, (2) file a written *250 notice of appeal within 15 days of receipt of the notice from the ARB…”
Texas Workforce Comm'n v. Harris Cnty. Appraisal Dist., 488 S.W.3d 843 (Tex. App.—Houston [14th Dist.] 2016). “See Tex. Tax Code Ann. § 42.02 (West 2015). .”
Cameron Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 443 S.W.3d 212 (Tex. App.—Corpus Christi 2013). “See Tex. Tax Code Ann. § 42.02 (a). Accordingly, we conclude that: (1) section 25.”
Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin Feb. 18, 2022). · cites it 4× “See Tex. Tax Code § 42.02(a) (providing that chief appraiser is “entitled to appeal” “[o]n written approval of the board of directors of the appraisal district”).”
Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin June 22, 2022). · cites it 3× “See Tex. Tax Code § 42.02(a) (providing that chief appraiser is “entitled to appeal” “[o]n written approval of the board of directors of the appraisal district”).”
Travis Cent. Appraisal Dist. & Travis Cnty. Appraisal Review Bd. v. Marshall Ford Marina, Inc., No. 03-05-00784-CV (Tex. App.—Austin Sept. 9, 2009). · cites it 5× “See Tex. Tax Code Ann. § 42.02 , supra , note 6.”
Texas Disposal Sys. Landfill, Inc. v. Travis Cent. Appraisal Dist., 694 S.W.3d 752 (Tex. 2024). · cites it 2× “” 24 The District also notes that the statute vests the trial court with the authority to “fix the appraised value of property in accordance with the requirements of law if the appraised value is at issue.”
Texas Disposal Sys. Landfill, Inc. v. Travis Cent. Appraisal Dist., 694 S.W.3d 752 (Tex. 2024). · cites it 2× “” TEX. TAX CODE § 42.02(a) (emphasis added).”
Travis Cent. Appraisal Dist. & Travis Cnty. Appraisal Review Bd. v. Marshall Ford Marina, Inc., No. 03-05-00784-CV (Tex. App.—Austin Sept. 9, 2009). · cites it 2× “Laws 5109 , 5121 (codified as amended at Tex. Tax Code Ann. § 42.02 (West 2008)). 5 statute.”
Rosa E. Santis v. Travis Cent. Appraisal Dist., No. 03-19-00109-CV (Tex. App.—Austin Feb. 25, 2021). “97 (addressing counterclaims); Tex. Tax Code §§ 42.02 (stating 6 prerequisites for appeal by chief appraiser), .”
In re Bexar Appraisal Dist. v. the State of Texas, No. 04-24-00158-CV (Tex. App.—San Antonio Sept. 25, 2024). “”) (quoting TEX. TAX CODE ANN. § 42.02(a)(1)). TMP admits, and the mandamus record demonstrates, that TMP filed administrative challenges of the property valuations on two grounds: (1) that the District’s appraisals exceeded the properties’ fair- market value, and (2) that the…”
Rocksprings Val Verde Wind, LLC v. Jackie Casanova, RPA, CCA (2024). “See TEX. TAX CODE ANN. §§ 42.02; 42.21. B. Pretrial Motions to Exclude Expert Testimony Both parties retained appraisal experts to determine the taxable value of Rocksprings.”
Tex. Tax Code § 42.02(a): 4 cases
Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin Feb. 18, 2022). “See Tex. Tax Code § 42.02(a) (providing that chief appraiser is “entitled to appeal” “[o]n written approval of the board of directors of the appraisal district”).”
Travis Cent. Appraisal Dist. v. Texas Disposal Sys. Landfill, Inc., No. 03-20-00122-CV (Tex. App.—Austin June 22, 2022). “See Tex. Tax Code § 42.02(a) (providing that chief appraiser is “entitled to appeal” “[o]n written approval of the board of directors of the appraisal district”).”
Texas Disposal Sys. Landfill, Inc. v. Travis Cent. Appraisal Dist., 694 S.W.3d 752 (Tex. 2024). “” 24 The District also notes that the statute vests the trial court with the authority to “fix the appraised value of property in accordance with the requirements of law if the appraised value is at issue.”
Texas Disposal Sys. Landfill, Inc. v. Travis Cent. Appraisal Dist., 694 S.W.3d 752 (Tex. 2024). “” TEX. TAX CODE § 42.02(a) (emphasis added).”
Tex. Tax Code § 42.02(a)(1): 1 case
In re Bexar Appraisal Dist. v. the State of Texas, No. 04-24-00158-CV (Tex. App.—San Antonio Sept. 25, 2024). “”) (quoting TEX. TAX CODE ANN. § 42.02(a)(1)). TMP admits, and the mandamus record demonstrates, that TMP filed administrative challenges of the property valuations on two grounds: (1) that the District’s appraisals exceeded the properties’ fair- market value, and (2) that the…”
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