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Bill > HB416


TX HB416

TX HB416
Relating to the deadlines for performing various functions in connection with the ad valorem tax system.


summary

Introduced
11/12/2024
In Committee
02/28/2025
Crossed Over
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to the deadlines for performing various functions in connection with the ad valorem tax system.

AI Summary

This bill modifies various deadlines in the Texas Tax Code related to the ad valorem (property) tax system, primarily shifting key dates from July and August to August and September. The changes affect several processes including when chief appraisers must prepare and certify appraisal rolls, when assessors submit appraisal information to governing bodies, and when tax rates must be adopted. Notably, the bill extends the deadline for filing property tax protests from 30 to 60 days after property owners receive their tax notices, and changes the deadline for appraisal review boards to approve records from July 20 to August 20, with an option for counties with over one million residents to extend this to September 15. The bill also modifies the timeline for scheduling protest hearings, reducing the maximum time between record approval and hearings from 90 to 60 days. These modifications aim to provide more flexibility and time for local governments and property owners in the tax assessment and protest process. The bill will apply to ad valorem taxes for tax years beginning on or after its effective date of January 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 02/28/2025)

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