Timeliness of Property Tax Appeal in Texas

When appealing a property tax assessment by a tax appraisal district's review board, a taxpayer must comply with the Texas Tax Code provision requiring a taxpayer to file an appeal within 45-days of notice of an appealable order.

Subject-matter jurisdiction cannot be waived, and it may be raised at any point in the proceeding. Alfonso v. Skadden, 251 S.W.3d 52, 55 (Tex. 2008); OAIC Commercial Assets, L.L.C. v. Stonegate Village, L.P., 234 S.W.3d 726, 735 (Tex. App.-Dallas 2007, pet. denied). “Whether a court has subject matter jurisdiction is a question of law.” Tex. Dep't of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 226 (Tex. 2004); see also Tex. Natural Res. Conservation Comm'n v. IT-Davy, 74 S.W.3d 849, 855 (Tex. 2002).

In cases where a taxpayer files an appeal outside of the appeal period, a state taxing authority has a right to have a case dismissed through a plea to a jurisdiction. When a plea to the jurisdiction challenges the pleadings, the courts must determine if the pleader has alleged facts that affirmatively demonstrate the court's jurisdiction to hear the cause. See Miranda, 133 S.W.3d at 226. Texas courts construe the pleadings liberally in favor of the plaintiff and look to the pleader's intent; see Dallas Cent. Appraisal Dist. v. 1420 Viceroy Ltd. P'ship, 180 S.W.3d 267, 269 (Tex. App.-Dallas 2005, no pet.) Courts liberally construe the pleadings in favor of jurisdiction, focusing on the pleader's intent. If the pleadings do not contain sufficient facts to affirmatively demonstrate the trial court's jurisdiction but do not affirmatively demonstrate incurable defects in jurisdiction, the issue is one of pleading sufficiency and the plaintiffs should be afforded the opportunity to amend. See Miranda, 133 S.W.3d at 226-27 (citing County of Cameron v. Brown, 80 S.W.3d 549, 555 (Tex. 2002). If the pleadings affirmatively negate the existence of jurisdiction, then a plea to the jurisdiction may be granted without allowing the plaintiffs an opportunity to amend. Id. Miranda at 227.

Section 42.21 of the Tax Code. requires a party bringing an appeal of an appraisal review board decision to file a petition for review in district court within forty-five (45) days after the party received notice that a final appealable order was entered. Tex. Tax Code Ann. § 42.21(a) (Vernon 2008). The failure to file the petition for review timely deprives the trial court of jurisdiction over the claim. Appraisal Rev. Bd. v. Int'l Church of Foursquare Gospel, 719 S.W.2d 160, 160 (Tex. 1986) (per curiam); Gregg County Appraisal Dist. v. Laidlaw Waste Sys., Inc., 907 S.W.2d 12, 16 (Tex. App.-Tyler 1995, writ denied).

Taxpayers must timely file a state property tax appeal in State district court within 45 days of an appealable order from the district's appraisal review board's order. Legal arguments of violation of rights to due process, to access to the courts, and to open courts as guaranteed by the United States and Texas constitutions, all do not apply, and a taxpayer must strictly adhere to the timeliness of the filing requirement. The Texas courts have held that the Tax Code's provisions do not deny a taxpayer these rights. See Gen. Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 808 S.W.2d 169, 172 (Tex. App.-El Paso), rev'd in part on other grounds, 826 S.W.2d 124 (Tex. 1991) (per curiam).

Please consult a Texas property tax attorney or lawyer for your specific property tax appeal case.