Bill > HB3524

This bill modifies Texas tax code provisions related to property tax protests and appeals, specifically addressing how unequal appraisal claims are evaluated. The bill prevents appraisal districts and review boards from presenting or considering market value evidence when a property owner protests their property tax appraisal on grounds of unequal appraisal. This means that in such protests, the focus will be solely on whether similar properties have been appraised differently, rather than the absolute market value of the property. The changes apply to both initial property tax protests before an Appraisal Review Board (ARB) and subsequent judicial appeals, ensuring a consistent approach to unequal appraisal claims. The bill specifies that these new rules will only apply to protests and appeals filed on or after January 1, 2026, and will not retroactively affect notices of protest or appeals filed before that date. This legislation aims to provide property owners with a more straightforward mechanism for challenging property tax assessments when they believe their property has been appraised unequally compared to similar properties.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3524