HB4809 - Relating to the authority of an owner of property that qualifies for an exemption as a historic or archeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land.

      H.B. No. 4809         AN ACT   relating to the authority of an owner of property that qualifies for   an exemption as a historic or archeological site to protest the   allocation of the appraised value of the property between the land   and the improvements to the land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.24, Tax Code, is amended by adding   Subsection (c) to read as follows:           (c)     For purposes of a structure or archeological site and   land subject to an exemption under this section, the property owner   may protest the appraised value of the structure or archeological   site and the appraised value of the land separately. A property   owner may protest the allocation of appraised value between the   structure or archeological site and the land.          SECTION 2.  Section 41.41(a), Tax Code, as effective until   January 1, 2027, is amended to read as follows:          (a)  A property owner is entitled to protest before the   appraisal review board the following actions:                (1)  determination of the appraised value of the   owner's property or, in the case of land appraised as provided by   Subchapter C, D, E, or H, Chapter 23, determination of its appraised   or market value;                (2)  unequal appraisal of the owner's property;                (3)  inclusion of the owner's property on the appraisal   records;                (4)  denial to the property owner in whole or in part of   a partial exemption;                (4-a) determination that the owner's property does not   qualify for the circuit breaker limitation on appraised value   provided by Section 23.231;                (5)  determination that the owner's land does not   qualify for appraisal as provided by Subchapter C, D, E, or H,   Chapter 23;                (6)  identification of the taxing units in which the   owner's property is taxable in the case of the appraisal district's   appraisal roll;                (7)  determination that the property owner is the owner   of property;                (8)  a determination that a change in use of land   appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;   [ or ]                (9)   a determination of:                       (A)     the appraised value of a structure or   archeological site that qualifies for an exemption under Section   11.24;                         (B)     the appraised value of the land necessary to   access the structure or site; and                       (C)     the allocation of the appraised value between   the structure or site and the land; or                 (10)   any other action of the chief appraiser,   appraisal district, or appraisal review board that applies to and   adversely affects the property owner.          SECTION 3.  Section 41.41(a), Tax Code, as effective January   1, 2027, is amended to read as follows:          (a)  A property owner is entitled to protest before the   appraisal review board the following actions:                (1)  determination of the appraised value of the   owner's property or, in the case of land appraised as provided by   Subchapter C, D, E, or H, Chapter 23, determination of its appraised   or market value;                (2)  unequal appraisal of the owner's property;                (3)  inclusion of the owner's property on the appraisal   records;                (4)  denial to the property owner in whole or in part of   a partial exemption;                (5)  determination that the owner's land does not   qualify for appraisal as provided by Subchapter C, D, E, or H,   Chapter 23;                (6)  identification of the taxing units in which the   owner's property is taxable in the case of the appraisal district's   appraisal roll;                (7)  determination that the property owner is the owner   of property;                (8)  a determination that a change in use of land   appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;   [ or ]                (9)   a determination of:                       (A)     the appraised value of a structure or   archeological site that qualifies for an exemption under Section   11.24;                         (B)     the appraised value of the land necessary to   access the structure or site; and                       (C)     the allocation of the appraised value between   the structure or site and the land; or                 (10)   any other action of the chief appraiser,   appraisal district, or appraisal review board that applies to and   adversely affects the property owner.          SECTION 4.  The changes in law made by this Act apply 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.          SECTION 5.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2025.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 4809 was passed by the House on May   14, 2025, by the following vote:  Yeas 140, Nays 1, 2 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 4809 was passed by the Senate on May   21, 2025, by the following vote:  Yeas 30, Nays 1.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor