| |
| |
| |
|
|
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 |