Texas Tax Code 41.47 – Determination of Protest

As a reminder, Tax Code §41.47(c) requires that an order determining protest must state the appraised value of the property as shown in the appraisal records submitted to the appraisal review board, as well as the value(s) determined by the board resulting from an appraised value protest. In addition, each issue protested must be included in the order determining protest along with the value determination for each.  Comptroller model form Order Determining Protest or Order of Dismissal includes spaces for this information. If both issues are the subject of a protest, it is imperative that both market value and unequal appraisal determinations be included on an order determining protest.