The bill, H.B. No. 416, proposes amendments to the deadlines associated with various functions within the ad valorem tax system in Texas. Key changes include the adjustment of deadlines from July to August for several actions, such as the preparation and certification of appraisal rolls by the chief appraiser and the submission of appraisal rolls by the assessor to the governing body of the taxing unit. Specifically, the chief appraiser must now 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 modifies the timeline for the governing body of each taxing unit to adopt a tax rate, extending the deadline to September 30 or the 30th day after receiving the certified appraisal roll.

Furthermore, the bill includes provisions for the appraisal review board to postpone certain deadlines to September 15 for counties with populations of at least one million. It also clarifies the timeline for property owners to file protests regarding appraisals, allowing for a 60-day window after receiving notice of the appraisal. The changes aim to streamline the tax assessment process and provide more time for both tax officials and property owners to meet their obligations. The bill 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 31, Tax Code 41)