TX SB982

Property owners may appeal appraisal review board orders to a justice court instead of district court if the appeal concerns appraised value, inequality of appraisal, or exemption eligibility, and the disputed taxes amount to $20,000 or less (calculated using prior year's tax rates)

Venue for justice court appeals is in any justice precinct where the disputed property is located

If a justice court determines it lacks jurisdiction, it must dismiss the appeal, and the property owner then has 30 days to file a petition for review with district court

Appraisal districts may choose whether to be represented by legal counsel in justice court appeals but are not required to have an attorney

Takes effect September 1, 2025, and applies to appeals of appraisal review board orders regardless of when the order was issued