Bill > HB251

This bill adds a new section to the Texas Tax Code that clarifies how the "value not in dispute" is determined for properties undergoing a tax protest or appeal. Specifically, the bill defines "value not in dispute" as the taxable value of the property as listed on the appraisal district's roll from the preceding tax year. This means that when a property owner challenges their property's assessed value through a protest or appeal process, the baseline value that is considered undisputed will be the previous year's assessed value. The law will apply to ad valorem (property) tax years beginning on or after the bill's effective date of January 1, 2026. This provision helps standardize how property values are assessed during tax disputes by providing a clear, consistent reference point for the baseline property value.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB251