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 in Section 25.25 and Section 41.01, mandating that the appraisal review board must consider and issue a written order for any timely filed motion or protest. Additionally, it ensures that property owners retain the right to appeal the board's determination under Chapter 42 and clarifies that the board cannot declare a property owner has forfeited their right to file or have their motion or protest considered, except as specified in other sections of the Tax Code.

The new language added to the Tax Code specifies that these provisions apply only to motions and protests filed on or after the effective date of the Act. The bill is designed to protect property owners' rights in the appraisal process and streamline the review process by requiring written determinations from the appraisal review board. The Act will take effect immediately if it receives a two-thirds majority vote in both houses; otherwise, it will take effect on September 1, 2025.

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