Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

89(R) HB 3524 - Introduced version - Bill Text

89R3590 DRS-F

By: Capriglione

H.B. No. 3524

A BILL TO BE ENTITLED

AN ACT

relating to ad valorem tax protests and appeals on the ground of the

unequal appraisal of property.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 41.43, Tax Code, is amended by adding

Subsection (b-1) to read as follows:

(b-1)

For the purpose of establishing whether a protest

shall be determined in favor of the protesting party under

Subsection (b)(3), the appraisal district may not present and the

appraisal review board may not consider evidence relating to the

market value of the property subject to the protest.

SECTION 2. Section 42.26, Tax Code, is amended by adding

Subsection (a-1) to read as follows:

(a-1)

For the purpose of establishing whether a property

owner is entitled to relief under Subsection (a)(3), the appraisal

district may not present and the court may not consider evidence

relating to the market value of the property subject to the suit.

SECTION 3. Section 42.26(d), Tax Code, as effective until

January 1, 2027, is amended to read as follows:

(d) For purposes of this section
and subject to Subsection

(a-1)
, the value of the property subject to the suit and the value

of a comparable property or sample property that is used for

comparison must be the market value determined by the appraisal

district when the property is subject to the limitation on

appraised value imposed by Section 23.23 or 23.231.

SECTION 4. Section 42.26(d), Tax Code, as effective January

1, 2027, is amended to read as follows:

(d) For purposes of this section
and subject to Subsection

(a-1)
, the value of the property subject to the suit and the value

of a comparable property or sample property that is used for

comparison must be the market value determined by the appraisal

district when the property is a residence homestead subject to the

limitation on appraised value imposed by Section 23.23.

SECTION 5. Section 41.43(b-1), Tax Code, as added by this

Act, applies only to a protest under Chapter 41, Tax Code, for which

a notice of protest is filed on or after the effective date of this

Act. A protest under Chapter 41, Tax Code, for which a notice of

protest was filed before the effective date of this Act is governed

by the law in effect when the notice of protest was filed, and the

former law is continued in effect for that purpose.

SECTION 6. Section 42.26(a-1), Tax Code, as added by this

Act, applies only to an appeal filed under Chapter 42, Tax Code, on

or after the effective date of this Act. An appeal filed under

Chapter 42, Tax Code, before the effective date of this Act is

governed by the law in effect when the appeal was filed, and the

former law is continued in effect for that purpose.

SECTION 7. This Act takes effect January 1, 2026.