Bill > HB329

This bill modifies the Texas Tax Code to require appraisal review boards to accept and rely on professional appraisals submitted by property owners in residential property tax protests. Specifically, if a property owner files a certified appraisal performed by a professional appraiser within 180 days of the hearing and delivers a copy to the chief appraiser at least 14 days before the hearing, the appraisal review board must determine the protest in the property owner's favor and change the property's appraised value to match the owner's submitted appraisal. The bill also adds a provision to the Penal Code making it a Class B misdemeanor to file a fraudulent appraisal with a contingency interest in the hearing outcome. The changes will apply to property tax protests filed on or after the bill's effective date of September 1, 2025, and are designed to give property owners more control and protection in challenging their property's assessed value by allowing their professionally prepared appraisals to take precedence in the review process.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB329