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Bill > HB57


TX HB57

TX HB57
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.


summary

Introduced
08/15/2025
In Committee
Crossed Over
Passed
Dead
09/03/2025

Introduced Session

89th Legislature 2nd Special Session

Bill Summary

AN ACT relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.

AI Summary

This bill modifies the Texas Tax Code to provide property owners with a stronger mechanism for challenging property tax appraisals for residential real estate. Specifically, if a property owner files an appraisal with the appraisal review board that is prepared by a certified, independent appraiser within 180 days of the hearing and delivered to the chief appraiser at least 14 days before the hearing, the board must accept the property owner's appraisal and change the property's appraised value accordingly. The appraisal must be attested before an authorized officer and include details such as the appraiser's business address, property description, valuation date, appraisal method, and confirmation that it was performed according to professional standards. The bill also updates related penal code provisions to address potential fraudulent appraisals and specifies that these changes will only apply to protests filed on or after the bill's effective date, which is 91 days after the end of the legislative session.

Sponsors (1)

Last Action

Filed (on 08/15/2025)

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