H.B. No. 3093 aims to amend the Texas Tax Code regarding the calculation of ad valorem tax rates for taxing units when property owners notify their intent to appeal appraisal review board decisions. The bill introduces new definitions and requirements, including the terms "affected taxing unit," "anticipated substantial litigation," and "uncontested taxable value." It mandates that tax rate calculation forms be in electronic format, capable of being certified, and submitted electronically to the county assessor-collector. Additionally, it requires documentation supporting any exclusions from the current total value of an affected taxing unit due to anticipated substantial litigation.

The bill also stipulates that property owners involved in anticipated substantial litigation must notify the designated officer of the affected taxing unit about their uncontested taxable values and their intent to pay taxes on those values. This information must be submitted by a specified deadline, ensuring that it is used solely for tax rate calculations and not as a basis for disputes in Chapter 42 proceedings. The changes proposed in this bill will take effect for 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.

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