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

Tex. Tax Code § 42.231 (2026)

Jurisdiction Of District Court; Remand Of Certain Appeals

✓ current as of May 2026
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Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF CERTAIN APPEALS. (a) This section applies only to an appeal by a property owner of an order of the appraisal review board determining:

(1) a protest by the property owner as provided by Subchapter C, Chapter 41; or

(2) a motion filed by the property owner under Section 25.25.

(b) Subject to the provisions of this section and notwithstanding any other law, if a plea to the jurisdiction is filed in the appeal on the basis that the property owner failed to exhaust the property owner's administrative remedies, the court may, in lieu of dismissing the appeal for lack of jurisdiction, remand the action to the appraisal review board with instructions to allow the property owner an opportunity to cure the property owner's failure to exhaust administrative remedies.

(c) An action remanded to the appraisal review board under Subsection (b) is considered to be a timely filed protest under Subchapter C, Chapter 41, or motion under Section 25.25, as applicable. The appraisal review board shall schedule a hearing on the protest or motion and issue a written decision determining the protest or motion in the manner required by Subchapter C, Chapter 41, or Section 25.25, as applicable.

(d) A determination of the appraisal review board relating to the remanded action may be appealed to the court that remanded the action to the board. A determination appealed to the court under this subsection may not be the subject of a plea to the jurisdiction on the basis of the property owner's failure to exhaust administrative remedies.

(e) Notwithstanding Subsection (b), on agreement of each party to the appeal and with the approval of the court, the parties to the appeal may waive remand of the action to the appraisal review board and elect that the court determine the appeal on the merits. If the parties waive remand of the action under this subsection, each party is considered to have exhausted the party's administrative remedies.

Added by Acts 2019, 86th Leg., R.S., Ch. 157 (H.B. 380), Sec. 2, eff. September 1, 2019.

Notes of Decisions
Cited in 4 cases (4 in the last 5 years), 2021–2024 · leading case: Holcim (US) Inc. & Holcim Texas Ltd. P'ship v. Ellis Cnty. Appraisal Dist. (Tex. App. 2021).
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Holcim (US) Inc. & Holcim Texas Ltd. P'ship v. Ellis Cnty. Appraisal Dist. (Tex. App. 2021). · cites it 2× “TEX. TAX CODE ANN. § 42.231(a)–(b) (Supp.”
Mansion Partners, Ltd. v. Harris Cnty. Appraisal Dist., Appraisal Review Bd. of Harris Cnty., Texas (Tex. App. 2023). “TEX. TAX CODE § 42.231(b). Mansion Partners’ appellate argument conflates two separate jurisdictional requirements: (1) the exhaustion of administrative remedies before filing a petition for review, with (2) the timely filing of that petition for review.”
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). “39 Tex. Tax Code § 42.231(e). 40 PR Invs., 251 S.”
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). “The statute does not explicitly address whether a 11 The Court suggests that this statutory grant of a right to waive the exhaustion requirement “signals” that the exhaustion requirement is not jurisdictional. Ante at 12. This suggestion misreads the statute.”
— Tex. Tax Code § 42.231(a) — 1 case
Holcim (US) Inc. & Holcim Texas Ltd. P'ship v. Ellis Cnty. Appraisal Dist. (Tex. App. 2021). “TEX. TAX CODE ANN. § 42.231(a)–(b) (Supp.”
— Tex. Tax Code § 42.231(b) — 2 cases
Mansion Partners, Ltd. v. Harris Cnty. Appraisal Dist., Appraisal Review Bd. of Harris Cnty., Texas (Tex. App. 2023). “TEX. TAX CODE § 42.231(b). Mansion Partners’ appellate argument conflates two separate jurisdictional requirements: (1) the exhaustion of administrative remedies before filing a petition for review, with (2) the timely filing of that petition for review.”
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). “The statute does not explicitly address whether a 11 The Court suggests that this statutory grant of a right to waive the exhaustion requirement “signals” that the exhaustion requirement is not jurisdictional. Ante at 12. This suggestion misreads the statute.”
— Tex. Tax Code § 42.231(e) — 1 case
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). “39 Tex. Tax Code § 42.231(e). 40 PR Invs., 251 S.”
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