TX HB3524

Prohibits appraisal districts from presenting, and appraisal review boards from considering, evidence of market value when a property owner protests based on unequal appraisal compared to other properties

Extends the same prohibition to court appeals, barring appraisal districts from presenting and courts from considering market value evidence in unequal appraisal cases

Requires that when comparing property values in unequal appraisal cases, only the market value determined by the appraisal district may be used for properties subject to homestead appraisal caps under Sections 23.23 or 23.231

Applies only to protests filed and appeals initiated on or after the effective date, with existing cases governed by prior law

Takes effect January 1, 2026