Texas Tax Code 41.13 – Protest Hearing Database
(a) The chief appraiser of each appraisal district shall create and maintain a publicly available and searchable Internet database that contains information regarding protest hearings conducted by the appraisal review board established for the district.
(b) For each protest hearing conducted by the appraisal review board, the database must contain:
(1) the name of each board member who attended the hearing;
(2) the date and time of the hearing;
(3) the account number and category for the property that was the subject of the hearing;
(4) the appraised value according to the appraisal district and the property owner’s asserted value of the property that was the subject of the hearing; and
(5) the board’s determination of the protest, including the board’s determination of the value of the property if the hearing was to consider a protest regarding appraised value.
Terms Used In Texas Tax Code 41.13
- 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
- Property: means real and personal property. See Texas Government Code 311.005
- Tax year: means the calendar year. See Texas Tax Code 1.04
- Year: means 12 consecutive months. See Texas Government Code 311.005
(c) The chief appraiser shall update the database not later than October 1 of each year.
(d) Beginning on January 1, 2025, the database shall include information for protests relating to the most recent tax year and each tax year thereafter until the database includes information for protests relating to the most recent five tax years.
(e) Beginning on January 1, 2030, the database shall include information for protests relating to the previous five tax years.