H.B. No. 3094 amends the Texas Tax Code to establish new procedures for calculating ad valorem tax rates in cases where property owners intend to appeal appraisal review board decisions. The bill introduces definitions for terms such as "anticipated substantial litigation," "associated business entity," "contested taxable value," and "uncontested taxable value." It requires that tax rate calculation forms be submitted electronically and include documentation supporting any exclusions from the current total value due to anticipated substantial litigation. Additionally, it mandates that property owners involved in such litigation submit information regarding uncontested taxable values and their intent to pay taxes on those amounts.

The bill also specifies that the changes will apply to ad valorem tax years beginning on or after January 1, 2026, unless it receives the necessary votes for immediate effect, in which case it would apply to tax years starting January 1, 2025. Key amendments include the requirement for electronic submission of tax rate calculations and the inclusion of addendums detailing exclusions related to contested values. Overall, the legislation aims to enhance transparency and efficiency in the property tax appeal process while ensuring that taxing units can accurately calculate tax rates amidst ongoing litigation.

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