Texas Codes

Tex. Tax Code § 42.23 (2026)

Scope Of Review

✓ current as of May 2026

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Sec. 42.23. SCOPE OF REVIEW. (a) Review is by trial de novo. The district court shall try all issues of fact and law raised by the pleadings in the manner applicable to civil suits generally.

(b) The court may not admit in evidence the fact of prior action by the appraisal review board or comptroller, except to the extent necessary to establish its jurisdiction.

(d) Each party to an appeal is considered a party seeking affirmative relief for the purpose of discovery regarding expert witnesses under the Texas Rules of Civil Procedure if, on or before the 120th day after the date the appeal is filed, the property owner:

(1) makes a written offer of settlement;

(2) requests alternative dispute resolution; and

(3) designates, in response to an appropriate written discovery request, which cause of action under this chapter is the basis for the appeal.

(e) For purposes of Subsection (d), a property owner may designate a cause of action under Section 42.25 or 42.26 as the basis for an appeal, but may not designate a cause of action under both sections as the basis for the appeal. Discovery regarding a cause of action that is not specifically designated by the property owner under Subsection (d) shall be conducted as provided by the Texas Rules of Civil Procedure. A court may not enter an order, including a protective order under Rule 192.6 of the Texas Rules of Civil Procedure, that conflicts with Subsection (d).

(f) For purposes of a no-evidence motion for summary judgment filed by a party to an appeal under this chapter, the offer of evidence, including an affidavit or testimony, by any person, including the appraisal district, the property owner, or the owner's agent, that was presented at the hearing on the protest before the appraisal review board constitutes sufficient evidence to deny the motion.

(g) For the sole purpose of admitting expert testimony to determine the value of chemical processing property or utility property in an appeal brought under this chapter and for no other purpose under this title, including the rendition of property under Chapter 22, the property is considered to be personal property.

(h) Evidence, argument, or other testimony offered at an appraisal review board hearing by a property owner or agent is not admissible in an appeal under this chapter unless:

(1) the evidence, argument, or other testimony is offered to demonstrate that there is sufficient evidence to deny a no-evidence motion for summary judgment filed by a party to the appeal or is necessary for the determination of the merits of a motion for summary judgment filed on another ground;

(2) the property owner or agent is designated as a witness for purposes of trial and the testimony offered at the appraisal review board hearing is offered for impeachment purposes; or

(3) the evidence is the plaintiff's testimony at the appraisal review board hearing as to the value of the property.

(i) This subsection applies only to an appeal under this chapter of an order of an appraisal review board determining a protest under Subchapter C, Chapter 41, or a motion under Section 25.25, involving an increase in the appraised value of property under the circumstances described by Section 23.01(e) or 41.43(a-3). The appraisal district has the burden of establishing the appraised value of the property subject to the appeal by clear and convincing evidence if the appraised value of the property for the preceding tax year was determined under this chapter at a trial on the merits.

(j) The court may not order discovery unless the discovery is requested by a party to the appeal.

(k) The court may not:

(1) impose deadlines for discovery related to an expert witness, including deadlines for designating an expert witness, that fall before the deadlines specified by the Texas Rules of Civil Procedure; or

(2) otherwise accelerate discovery related to an expert witness, unless agreed to by the parties.

Acts 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 174, ch. 13, Sec. 152, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 56, eff. Sept. 1, 1991.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 25, eff. September 1, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 17, eff. September 1, 2011.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 26, eff. June 14, 2013.

Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 9, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 92, eff. September 1, 2019.

Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 24, eff. June 15, 2021.

Acts 2023, 88th Leg., R.S., Ch. 834 (H.B. 2488), Sec. 1, eff. September 1, 2023.

Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 10, eff. September 1, 2025.

Notes of Decisions

Cited in 50 cases (12 in the last 5 years), 1988–2025 · leading case: Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990).

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Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990). · cites it 2× “" Tex.Tax Code Ann. § 42.23(a) (Vernon 1982).”

Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd., 555 S.W.3d 29 (Tex. 2018). “" TEX. TAX CODE § 42.23(a). A trial de novo is "[a] new trial on the entire case-that is, on both questions of fact and issues of law-conducted as if there had been no trial in the first instance.”

Harris Cnty. Appraisal Dist. v. ETC Mktg., LTD., 399 S.W.3d 364 (Tex. App. 2013). · cites it 2× “Tex. Tax Code Ann. § 42.23 (a) (West Supp.”

Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 42.23(a). 36 . Id. § 41.43(a).”

Appraisal Review Bd. of Harris Cnty. Appraisal Dist. v. O'Connor & Assocs., 267 S.W.3d 413 (Tex. App. 2008). “See Tex. Tax Code Ann. § 42.23 (a). We conclude that judicial appeal in this case provides an adequate remedy at law; therefore mandamus is not appropriate.”

Jim Wells Cnty. Appraisal Dist. v. Cameron Vill., Ltd., 238 S.W.3d 769 (Tex. App. 2007). · cites it 2× “STANDARD OP REVIEW AND APPLICABLE LAW Because the pertinent facts are stipulated and the only issue is the proper interpretation of section 11.”

Sebastian Cotton & Grain, Ltd. v. Willacy Cnty. Appraisal Dist., 492 S.W.3d 824 (Tex. App. 2016). · cites it 3× “Tex. Tax Code Ann. § 42.23 (a) (West, Westlaw through 2015 R.”

United Airlines, Inc. v. Harris Cnty. Appraisal Dist., 513 S.W.3d 185 (Tex. App. 2016). · cites it 3× “21(h) (correction of proper party or further identification of property must be addressed by special exceptions and amendment to petition and may not be subject of a plea to the jurisdiction); Tex. Tax Code Ann. § 42.23 (a) (“district court shall try all issues .”

In Re Ad Valorem Tax Litig., 216 S.W.3d 83 (J.P.M.L. 2006). “See Tex. Tax Code § 42.23 (West Supp.2005). 4 .”

Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal Dist., 762 S.W.2d 763 (Tex. App. 1988). · cites it 2× “See TEX.TAX CODE ANN. § 42.23 (Vernon 1982). Friedrich perfected its appeal to the district court by timely filing of notice and the suit, and the court entered an order in the case, from which this appeal was taken.”

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 990 S.W.2d 255 (Tex. 1999). “See Tex. Tax Code § 42.23. One of the appraisal district’s and chief appraiser’s obligations is to back-appraise property that was improperly exempted up to five years ago.”

Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 2× “Legal and Factual Sufficiency First, Starflight complains that the trial court’s finding of fact that it housed its airplane in Harris County, Texas, as of January 1, 2006, on more than a temporary basis, is against the overwhelming weight and evidence so as to be manifestly…”

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— Tex. Tax Code § 42.23(a) — 21 cases

Cherokee Water Co. v. Gregg Cnty. Appraisal Dist., 801 S.W.2d 872 (Tex. 1990). “" Tex.Tax Code Ann. § 42.23(a) (Vernon 1982).”

Matagorda Cnty. Appraisal Dist. v. Coastal Liquids Partners, 165 S.W.3d 329 (Tex. 2005). “Tex. Tax Code § 42.23(a). 36 . Id. § 41.43(a).”

Jim Wells Cnty. Appraisal Dist. v. Cameron Vill., Ltd., 238 S.W.3d 769 (Tex. App. 2007). “STANDARD OP REVIEW AND APPLICABLE LAW Because the pertinent facts are stipulated and the only issue is the proper interpretation of section 11.”

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).

— Tex. Tax Code § 42.23(b) — 3 cases

Z Bar a Ranch, LP v. Tax Appraisal Dist. of Bell Cnty. (Tex. App. 2020).

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).

Westview Drive Investments v. Harris Cent. Appraisal Dist. F/K/A Harris Cnty. Appraisal Dist. (Tex. App. 2025).

— Tex. Tax Code § 42.23(d) — 1 case

Rosa E. Santis & Rosa Santis v. Travis Cent. Appraisal Dist. (Tex. App. 2021).

— Tex. Tax Code § 42.23(d)(3) — 1 case

United Airlines, Inc. v. Harris Cnty. Appraisal Dist., 513 S.W.3d 185 (Tex. App. 2016). “21(h) (correction of proper party or further identification of property must be addressed by special exceptions and amendment to petition and may not be subject of a plea to the jurisdiction); Tex. Tax Code Ann. § 42.23 (a) (“district court shall try all issues .”

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