H.B. No. 3094 proposes amendments to the Texas Tax Code regarding the calculation of ad valorem tax rates for taxing units when property owners intend to appeal appraisal review board decisions. The bill introduces new definitions, such as "anticipated substantial litigation," which refers to appeals filed by property owners or associated business entities concerning the taxable value of properties that were among the highest in the appraisal district in the previous year. It also defines "contested taxable value" and "uncontested taxable value," which will help clarify the tax rate calculations for properties involved in litigation.

The bill mandates that tax rate calculation forms must be submitted electronically and include an addendum if certain values are excluded from the current total value due to anticipated litigation. Additionally, it requires property owners to notify the designated officer of the taxing unit about the uncontested taxable value of properties involved in anticipated litigation and to confirm their intention to pay taxes on that value. 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 41, Tax Code 26)