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. Key changes include the requirement for tax rate calculation forms to be in an electronic format that can be filled out and certified electronically, and the addition of new definitions such as "affected taxing unit," "anticipated substantial litigation," and "contested taxable value." The bill also specifies that certain values related to anticipated litigation will be excluded from the current total value for affected taxing units, ensuring that these units can accurately calculate tax rates without the influence of contested values.

Additionally, the bill mandates that property owners involved in anticipated substantial litigation must submit information regarding uncontested taxable values and their intent to pay taxes on these values. This submission must occur by a specified deadline, ensuring that the taxing units have the necessary information to calculate tax rates effectively. The changes will apply to 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)