The bill, H.B. No. 3093, amends the Texas Tax Code to establish new procedures for calculating ad valorem tax rates for taxing units in years when property owners notify their intent to appeal appraisal review board decisions. Key provisions include the requirement for tax rate calculation forms to be in an electronic format that can be certified and submitted electronically, as well as the inclusion of an addendum for documentation supporting any exclusions from the current total value of an affected taxing unit. The bill also introduces definitions for terms such as "affected taxing unit," "anticipated substantial litigation," and "contested taxable value," which clarify the context in which these calculations will be made.

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 those values. This information will be used solely for tax rate calculations and will not affect the determination of property values in disputes. The changes will take effect for ad valorem tax years beginning on or after January 1, 2026, unless the bill 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 5, Tax Code 41, Tax Code 26)