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A BILL TO BE ENTITLED
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AN ACT
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relating to the determination of the value not in dispute of |
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property that is the subject of an ad valorem tax protest or appeal. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 1, Tax Code, is amended by adding Section |
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1.041 to read as follows: |
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Sec. 1.041. DETERMINATION OF VALUE NOT IN DISPUTE. For |
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purposes of this title, in the context of property that in a tax |
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year is the subject of a protest under Chapter 41 or an appeal under |
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Chapter 41A or 42, a reference to the value of the property not in |
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dispute means the taxable value of the property as listed on the |
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appraisal roll for the appraisal district that appraises the |
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property in the preceding tax year. |
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SECTION 2. The change in law made by this Act applies to an |
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ad valorem tax year that begins on or after the effective date of |
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this Act. |
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SECTION 3. This Act takes effect January 1, 2026. |