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TX SB2553
Bill
Status
3/13/2025
Primary Sponsor
Royce West
Click for details
AI Summary
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Owners of property qualifying for historic or archaeological site tax exemptions under Section 11.24 of the Tax Code may protest the appraised value of the structure or archaeological site separately from the appraised value of the land
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Property owners may also protest the allocation of total appraised value between the historic structure/archaeological site and the associated land necessary to access it
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Amends Section 41.41 of the Tax Code to add these protest rights to the list of actions property owners may challenge before the appraisal review board
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Changes apply only to protests for which a notice of protest is filed on or after the effective date
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Takes effect immediately with two-thirds vote of both legislative chambers, otherwise September 1, 2025
Legislative Description
Relating to the authority of an owner of property that qualifies for an exemption as a historic or archaeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land.
Taxation
Last Action
Committee report printed and distributed
5/9/2025