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TX HB4809
Bill
Status
6/20/2025
Primary Sponsor
Morgan Meyer
Click for details
AI Summary
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Owners of historic structures or archeological sites receiving tax exemptions under Section 11.24 may now protest the appraised value of the structure/site and the land separately before the appraisal review board
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Property owners may also protest how the total appraised value is allocated between the historic structure or archeological site and the associated land
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Amends Section 41.41(a) of the Tax Code to add these protest rights to the existing list of actions property owners can challenge
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Applies only to protests filed on or after the effective date of the act
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Takes effect immediately with a two-thirds vote of both legislative chambers, otherwise takes effect September 1, 2025; passed House 140-1 on May 14, 2025 and Senate 30-1 on May 21, 2025
Legislative Description
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.
Taxation
Last Action
Effective immediately
6/20/2025