S.B. No. 1052 amends the Texas Tax Code to modify the calculation of ad valorem tax rates for taxing units in years when property owners notify their intent to appeal appraisal review board decisions. The bill introduces new definitions, such as "affected taxing unit," which refers to units located in counties with populations under 500,000 on the Gulf of Mexico, and "anticipated substantial litigation," which pertains to appeals filed by property owners regarding high-value properties. Additionally, it mandates that tax rate calculation forms be submitted electronically and include documentation supporting any exclusions from the current total value due to anticipated litigation.

The bill also requires property owners involved in anticipated substantial litigation to submit information regarding uncontested taxable values and their intent to pay taxes on those values. It specifies that this information can only be used for calculating tax rates and not as evidence in disputes under Chapter 42. The changes will take effect for ad valorem tax years beginning on or after January 1, 2026, unless the bill receives immediate effect approval, in which case it would apply to tax years starting January 1, 2025.

Statutes affected:
Introduced: Tax Code 5.07, Tax Code 26.012, Tax Code 41.48, Tax Code 26.17 (Tax Code 5, Tax Code 26, Tax Code 41)