TX SB2063

Prohibits parties from presenting, and appraisal review boards from considering, the market value of a property as evidence in property tax protests when the owner is protesting solely on the ground of unequal appraisal

Applies the same restriction to court appeals, barring parties and courts from considering market value evidence when a property owner appeals solely on unequal appraisal grounds

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

Applies only to protests and appeals filed on or after the effective date; prior filings remain governed by existing law

Takes effect January 1, 2026