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TX SB2535

Bill

Status

Introduced

3/13/2025

Primary Sponsor

Mayes Middleton

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Shifts responsibility from the "chief appraiser" to the "appraisal district" for justifying property value increases after a value was lowered through protest or appeal

  • Requires appraisal districts to meet a "clear and convincing evidence" standard when increasing property values that were reduced in the prior year through the appeals process

  • Mandates appraisal districts pay property owners' reasonable attorney's fees and costs when an arbitrator determines the appraisal review board or chief appraiser failed to comply with procedural requirements

  • Allows appraisal districts to justify value increases by showing that appraisal inequalities among comparable properties have been corrected

  • Takes effect September 1, 2025

Legislative Description

Relating to the appraisal of property for ad valorem tax purposes, including protests, arbitrations, and appeals regarding appraisals.

Taxation

Last Action

Referred to Local Government

4/3/2025

Committee Referrals

Local Government4/3/2025

Full Bill Text

No bill text available