Texas Tax Code 41.46 – Notice of Protest Hearing
(a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest not later than the 15th day before the date of the hearing. The notice must include:
(1) the date, time, and place of the hearing;
(2) a description of the subject matter of the hearing that is sufficient to identify the specific action being protested, such as:
(A) the determination of the appraised value of the property owner’s property;
(B) the denial to the property owner in whole or in part of a partial exemption; or
(C) the determination that the property owner’s land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23;
(3) a statement that the property owner is entitled to a postponement of the hearing as provided by § 41.45 unless the property owner waives in writing notice of the hearing; and
(4) the notice required by § 26.04(e-2).
(b) The board shall give the chief appraiser advance notice of the date, time, place, and subject matter of each protest hearing.
Terms Used In Texas Tax Code 41.46
- Appraisal: A determination of property value.
- Appraised value: means the value determined as provided by Chapter 23 of this code. See Texas Tax Code 1.04
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Partial exemption: means an exemption of part of the value of taxable property. See Texas Tax Code 1.04
- Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
- Possessory interest: means an interest that exists as a result of possession or exclusive use or a right to possession or exclusive use of a property and that is unaccompanied by ownership of a fee simple or life estate in the property. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: means :
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision. See Texas Tax Code 1.04 - Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the board shall deliver notice of the hearing as provided by Subsection (a) to:
(1) the attorney general and the state agency that owns the real property, in the case of real property owned by this state; or
(2) the governing body of the political subdivision, in the case of real property owned by a political subdivision.
(d) The appraisal review board shall deliver notice of the hearing by certified mail if, in the notice of protest under § 41.44, the property owner requests delivery by certified mail. The board may require the property owner to pay the cost of postage under this subsection.
(e) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(3), eff. January 1, 2024.
(f) This subsection applies only to the appraisal review board of an appraisal district established in a county with a population of 120,000 or more. In addition to the notice required by Subsection (a), on written request of the property owner initiating the protest, the appraisal review board shall deliver to the property owner an electronic reminder stating the date, time, and place of the protest hearing that is the subject of the notice. The property owner may request that delivery of the electronic reminder be made by e-mail or text message. The property owner must provide in the request the e-mail address or telephone number, as applicable, to which the appraisal review board must send the reminder. The appraisal review board must deliver the electronic reminder to the property owner not earlier than the seventh day after the date the appraisal review board delivers the notice required by Subsection (a) and not later than the day before the date of the hearing. Failure to deliver the electronic reminder required by this subsection is not considered a failure to provide or deliver notice under § 41.411.