S.B. No. 472 amends the Texas Tax Code to clarify the procedures for filing petitions for review related to property appraisal appeals. The bill specifies that a petition for review must be brought against both the appraisal district and the property owner involved in the appeal, while petitions under certain sections must be directed against the comptroller. Importantly, it establishes that no petitions may be filed against the appraisal review board itself. Additionally, the bill 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 that prohibits the chief appraiser, appraisal district, or appraisal review board from bringing counterclaims in appeals under this chapter. It also repeals Section 42.02 of the Tax Code, which previously outlined certain petition requirements. 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)
Senate Committee Report: Tax Code 42.21, Tax Code 42.23, Tax Code 42.02 (Tax Code 42)
Engrossed: Tax Code 42.21, Tax Code 42.23, Tax Code 42.02 (Tax Code 42)