Texas House Bill HB4809

Texas 2025 - 89th Regular

• Filed: 3/13/25
• Out of House Committee: 5/6/25
• Voted on by House: 5/14/25
• Out of Senate Committee: 5/20/25
• Voted on by Senate: 5/21/25
• Governor Action: 6/20/25

Caption

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.

Impact

If enacted, HB 4809 would amend specific sections of the Texas Tax Code. It would change the manner in which property owners can challenge appraisals, directly impacting the allocation of property value between the land and the structures or archeological sites it contains. This change aims to ensure that property owners have a fair opportunity to contest valuations that may disproportionately affect their tax liabilities, particularly when it comes to unique properties deserving preservation.

Summary

House Bill 4809 addresses the rights of property owners whose properties qualify for tax exemptions as historic or archeological sites. The bill enables these owners to separately protest the appraised value of their land and any improvements on it. Furthermore, it introduces guidelines for how these appraisals are conducted and reviewed, giving property owners more agency in how their property's value is determined concerning local tax laws.

Sentiment

Sentiment towards HB 4809 appears to be generally supportive among historic preservation advocates and property owners. They view the bill as a step forward in protecting the interests of those who hold significant properties that contribute to cultural heritage. However, concerns may arise from tax officials and local governments related to the potential for increased disputes and administrative burdens in property tax assessment processes caused by the bill.

Contention

Notable points of contention regarding this bill include debate over the implications of allowing property owners to contest appraisals more aggressively. Detractors may worry that this could lead to unjustified reductions in property taxes which could strain local government resources. Additionally, there is discussion about balancing the needs of historic preservation with the financial realities of maintaining a tax base capable of supporting community infrastructure and services.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 23. Appraisal Methods And Procedures
  • Section: 013
  • Section: 013

• Chapter 11. Taxable Property And Exemptions
  • Section: 24
  • Section: 24
  • Section: New Section
  • Section: 24
  • Section: New Section
  • Section: 24
  • Section: 24

• Chapter 41. Local Review
  • Section: 41
  • Section: 41
  • Section: New Section
  • Section: New Section
  • Section: 41
  • Section: New Section