Tax Code Section 6.425(b)(1) and (2) requires a property to meet two criteria to be eligible for a protest hearing in front of a special panel.

1. The property is classified as:
   • commercial real and personal property;
   • real and personal property of utilities;
   • industrial and manufacturing real and personal property; or
   • multifamily residential real property.
2. The property’s appraised value as determined by the appraisal district is greater than or equal to the minimum eligibility amount as determined by the Comptroller’s office and published in the chart below. The chart below shows the minimum eligibility amount adjusted each year to reflect inflation.