law-property-tax-protest-exclusive-remedy  

CHALLENGING VALUATION / APPRAISAL OF PROPERTY FOR TAX PURPOSES

In his eighth and final issue, Matt complains that he was unable to challenge the property’s valuation because
his parents died intestate and he is not the record owner of the property. He argues, “Because the property
may be taxed at an unfair rate, it renders the amount of the judgment invalid.” We interpret this as a challenge
to the valuation of the property.

This is an appeal from judgment in a lawsuit to recover delinquent taxes. Matt is statutorily barred from
challenging the valuation of the house in this case, and we lack jurisdiction to consider such a claim. Chapter
41 of the Tax Code establishes procedures for a taxpayer to protest an appraisal board’s valuation of his real
property. Tex. Tax. Code Ann. §§ 41.41–.47 (Vernon 2008). Because this remedy is exclusive, improper or
“unfair” valuation of property is not a defense to a suit for delinquent taxes. Id. § 42.09(a)(1) (“Except as
provided by Subsection (b) of this section, procedures prescribed by this title for adjudication of the grounds of
protest authorized by this title are exclusive, and a property owner may not raise any of those grounds . . . in
defense to a suit to enforce collection of delinquent taxes . . . .”); see Starflight 50, L.L.C. v. Harris County
Appraisal Dist., 287 S.W.3d 741, 745 (Tex. App.—Houston [1st Dist.] 2009, no pet.) (“In the Property Tax Code,
the exhaustion of remedies provisions, found in section 42.09, are mandatory and jurisdictional.”).  


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