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Tax Relief: Appealing a Use Determination

Use determinations issued by the TCEQ may be appealed by the applicant or the appropriate property tax appraisal district.

How to Appeal a Use Determination

An appeal request must be in writing and must be filed with the TCEQ’s Chief Clerk within 20 days after the receipt of the use determination letter. If an appeal request is not filed within the designated time period, the TCEQ's use determination is final.

An appeal request must include:

  • the name, address, and phone number of the person filing the appeal;
  • the name and address of the recipient who received the use determination;
  • the application number for the use determination;
  • a request that the commission reconsider the use determination; and
  • an explanation of the basis for the appeal.

Appeal Process

  1. An appeal request is filed with the TCEQ's Chief Clerk.
  2. The TCEQ's Chief Clerk will deliver a copy of the appeal to the TCEQ Executive Director and all other parties named in the appeal.
  3. The TCEQ's general counsel will schedule the appeal for consideration at a Commissioners' Agenda.
  4. During the Commissioners' Agenda, the applicant, the chief appraiser of the property tax appraisal district, the TCEQ’s public interest counsel, and a representative of the Executive Director may testify. The Commission may remand the matter for a new use determination or deny the appeal and affirm the Executive Director's use determination.
  5. If the Commission remands a use determination to the Executive Director, further review of the original Use Determination application will be conducted for a possible reissuance of a new use determination. If reissued, a copy of the new use determination will be mailed to the applicable parties.
  6. The appeal process can begin again.
  7. An appeal request may be withdrawn by the party whom filed the appeal.

Related Rules

Title 30 Texas Administrative Code, §17.25 Exit the TCEQ

More Questions? Contact the Tax Relief for Pollution Control Program!

For more information, please contact the Tax Relief for Pollution Control Property Program by:

  • Mail:
    • TCEQ
      Tax Relief for Pollution Control Property, MC 110
      P.O. Box 13087
      Austin, TX 78711-3087
  • E-mail:
  • Phone: 512-239-4900
  • Fax: 512-239-6188

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