Texas House Bill HB4779

Texas 2025 - 89th Regular

• Filed: 3/13/25

Caption

Relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.

Impact

The changes made by HB 4779 would take effect on January 1, 2026, applying to ad valorem tax years beginning thereafter. This timing allows for necessary adjustments within appraisal districts and for property owners to understand the new regulations. One significant consequence of this bill is the potential simplification of the protest and appeal processes for taxpayers, reducing the ambiguity regarding property valuations during such disputes.

Summary

House Bill 4779 aims to clarify the determination of the value not in dispute for properties involved in ad valorem tax protests or appeals. Specifically, it amends the Tax Code by adding provisions that state the value not in dispute refers to the taxable value of the property as listed on the appraisal roll for the preceding year. This amendment seeks to provide clearer guidelines for property owners and appraisal districts on how to handle disputes regarding property values in tax assessments.

Contention

While the bill aims to create clarity, it could also lead to debate over what constitutes 'value not in dispute' in certain cases. This narrow definition may limit some property owners' ability to contest appraisals comprehensively. The legislature may face pushback from advocacy groups representing property rights who may feel this legislation could favor appraisal districts over taxpayers in disputes. Thus, the bill may need careful scrutiny to address any unintended consequences or perceptions of inequity in tax assessments.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 1. General Provisions
  • Section: New Section