The bill amends the Texas Tax Code to clarify the procedures for bringing appeals related to property appraisals. Specifically, it modifies Section 42.21(b) to state that a petition for review must be brought against both the appraisal district and the property owner, while also prohibiting petitions against the appraisal review board. Additionally, it allows appraisal districts to hire attorneys to represent the appraisal review board in cases where suits are improperly filed against it.

Furthermore, the bill introduces a new provision in Section 42.23(j) that explicitly states that a chief appraiser, appraisal district, or appraisal review board cannot bring a counterclaim in appeals under this chapter. It also repeals Section 42.02 entirely. The changes will apply only to appeals filed on or after the effective date of the Act, which is set for September 1, 2025.

Statutes affected:
Introduced: Tax Code 42.21, Tax Code 42.23, Tax Code 42.02 (Tax Code 42)