H.B. No. 1284 amends the Texas Tax Code to enhance the responsibilities of appraisal review boards regarding motions and protests filed by property owners. The bill introduces new provisions that require the appraisal review board to consider and determine motions and protests by property owners through a written order. Specifically, it states that property owners have the right to appeal the board's decisions under Chapter 42. Additionally, the bill prohibits the board from determining that a property owner has forfeited their right to file a motion or protest, except as outlined in specific sections of the Tax Code.

The new legal language added to Section 25.25 and Section 41.01 emphasizes the importance of timely consideration of motions and protests, ensuring that property owners are afforded their rights in the appraisal process. The provisions apply only to motions and protests filed on or after the effective date of the Act, which will take effect immediately if it receives a two-thirds vote from both houses of the legislature; otherwise, it will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 25.25, Tax Code 41.01 (Tax Code 41, Tax Code 25)