Bill > HB4779

This bill establishes a clear method for determining the "value not in dispute" for property subject to tax protests or appeals in Texas. Specifically, the bill defines this value as the taxable value of the property as listed on the appraisal roll from the previous tax year. In practical terms, this means that when a property owner challenges their property's assessed value through a protest or appeal process, the portion of the property's value that is not being contested will be based on the previous year's appraisal roll. The bill will apply to ad valorem (property) tax years beginning on or after its effective date of January 1, 2026, providing a standardized approach for local tax authorities and property owners to reference a consistent baseline value during tax disputes. This clarification can help streamline the tax protest and appeal process by providing an unambiguous reference point for the non-disputed value of a property.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4779