Property Tax Alert: Texas

September 2007

Texas property owners who chose to file a property tax challenge under Tax Code Sec. 25.25(d) instead of Tax Code Sec. 41.41(a) were entitled to seek relief in district court under Tax Code Sec. 42.25 for an excessive appraisal. The plain language of these three law sections did not support the appraisal district's contention that only those property owners who filed administrative appeals under Sec. 41.41(a) could seek relief under Sec. 42.25 in the district court. Therefore, the trial court had subject matter jurisdiction over the property owners' Sec. 42.25 claims, and the trial court erred by granting the district's jurisdictional challenge.

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