The bill, H.B. No. 416, proposes amendments to the deadlines associated with various functions in the ad valorem tax system in Texas. Key changes include the adjustment of deadlines for the chief appraiser and assessors, shifting certain dates from July to August or September. For instance, the chief appraiser is now required to prepare and certify the appraisal roll by August 25 instead of July 25, and the appraisal review board must approve the appraisal records by August 20 instead of July 20. Additionally, the bill mandates that the governing body of each taxing unit must adopt a tax rate by September 30 or within 30 days after receiving the certified appraisal roll, rather than the previous 60 days.

Other notable amendments include the requirement for the county assessor-collector to post tax rate calculation forms on the website by September 7, and the appraisal review board must schedule hearings for protests within 60 days after approving the appraisal records. The bill also allows appraisal districts in counties with populations over one million to postpone certain deadlines to September 15. The changes aim to streamline the tax assessment process and ensure timely communication and compliance among taxing units. The act is set to take effect on January 1, 2026, and applies to ad valorem taxes imposed for tax years beginning on or after that date.

Statutes affected:
Introduced: Tax Code 26.01, Tax Code 26.04, Tax Code 26.05, Tax Code 31.01, Tax Code 41.12, Tax Code 41.44, Tax Code 41.45 (Tax Code 26, Tax Code 41, Tax Code 31)