TX HB3093

Allows "affected taxing units" (those in Gulf of Mexico counties with populations under 500,000) to exclude contested property values from tax rate calculations when high-value property owners indicate they will appeal appraisal review board decisions

Defines "anticipated substantial litigation" as appeals involving properties that were among the top 20 highest-valued in the appraisal district the prior year and have current values exceeding 125% of the uncontested amount

Requires designated taxing unit officials to notify property owners with top-20 valued properties by July 1 that they may need to submit uncontested value information and intent-to-pay statements

Property owners or associated business entities must submit uncontested taxable value amounts and written statements of intent to pay taxes on that amount by August 7 or within 21 days of their first protest hearing

Applies to tax years beginning January 1, 2025 if the act receives a two-thirds vote for immediate effect, otherwise applies to tax years beginning January 1, 2026