HB3524 - Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

  89R3590 DRS-F     By: Capriglione H.B. No. 3524       A BILL TO BE ENTITLED   AN ACT   relating to ad valorem tax protests and appeals on the ground of the   unequal appraisal of property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 41.43, Tax Code, is amended by adding   Subsection (b-1) to read as follows:           (b-1)     For the purpose of establishing whether a protest   shall be determined in favor of the protesting party under   Subsection (b)(3), the appraisal district may not present and the   appraisal review board may not consider evidence relating to the   market value of the property subject to the protest.          SECTION 2.  Section 42.26, Tax Code, is amended by adding   Subsection (a-1) to read as follows:           (a-1)     For the purpose of establishing whether a property   owner is entitled to relief under Subsection (a)(3), the appraisal   district may not present and the court may not consider evidence   relating to the market value of the property subject to the suit.          SECTION 3.  Section 42.26(d), Tax Code, as effective until   January 1, 2027, is amended to read as follows:          (d)  For purposes of this section and subject to Subsection   (a-1) , the value of the property subject to the suit and the value   of a comparable property or sample property that is used for   comparison must be the market value determined by the appraisal   district when the property is subject to the limitation on   appraised value imposed by Section 23.23 or 23.231.          SECTION 4.  Section 42.26(d), Tax Code, as effective January   1, 2027, is amended to read as follows:          (d)  For purposes of this section and subject to Subsection   (a-1) , the value of the property subject to the suit and the value   of a comparable property or sample property that is used for   comparison must be the market value determined by the appraisal   district when the property is a residence homestead subject to the   limitation on appraised value imposed by Section 23.23.          SECTION 5.  Section 41.43(b-1), Tax Code, as added by this   Act, applies only to a protest under Chapter 41, Tax Code, for which   a notice of protest is filed on or after the effective date of this   Act.  A protest under Chapter 41, Tax Code, for which a notice of   protest was filed before the effective date of this Act is governed   by the law in effect when the notice of protest was filed, and the   former law is continued in effect for that purpose.          SECTION 6.  Section 42.26(a-1), Tax Code, as added by this   Act, applies only to an appeal filed under Chapter 42, Tax Code, on   or after the effective date of this Act.  An appeal filed under   Chapter 42, Tax Code, before the effective date of this Act is   governed by the law in effect when the appeal was filed, and the   former law is continued in effect for that purpose.          SECTION 7.  This Act takes effect January 1, 2026.