Texas Tax Code

Sec. § 41.01
Duties of Appraisal Review Board


The appraisal review board shall:


determine protests initiated by property owners;


determine challenges initiated by taxing units;


correct clerical errors in the appraisal records and the appraisal rolls;


act on motions to correct appraisal rolls under Section 25.25 (Correction of Appraisal Roll);


determine whether an exemption or a partial exemption is improperly granted and whether land is improperly granted appraisal as provided by Subchapter C, D, E, or H, Chapter 23 (Appraisal Methods and Procedures); and


take any other action or make any other determination that this title specifically authorizes or requires.


The board may not review or reject an agreement between a property owner or the owner’s agent and the chief appraiser under Section 1.111 (Representation of Property Owner)(e).
Acts 1979, 66th Leg., p. 2302, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 133, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 5, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 37, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 631, Sec. 9, eff. Sept. 1, 1999.

Last accessed
Jun. 7, 2021