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. The bill introduces several new definitions, including "affected taxing unit," which refers to units located in counties with populations under 500,000 on the Gulf of Mexico, and "anticipated substantial litigation," which pertains to appeals filed by property owners regarding high-value properties. The bill also mandates that tax rate calculation forms be submitted electronically and include specific documentation related to contested values.

Key amendments include the requirement for tax rate calculation forms to be capable of incorporating addendums and to be submitted electronically to the county assessor-collector. Additionally, the bill specifies that property owners involved in anticipated substantial litigation must provide information about uncontested taxable values and their intent to pay taxes on those values. 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 41, Tax Code 26, Tax Code 5)
House Committee Report: Tax Code 5.07, Tax Code 26.012, Tax Code 41.48, Tax Code 26.17 (Tax Code 41, Tax Code 26, Tax Code 5)
Engrossed: Tax Code 5.07, Tax Code 26.012, Tax Code 41.48, Tax Code 26.17 (Tax Code 41, Tax Code 26, Tax Code 5)
Senate Committee Report: Tax Code 5.07, Tax Code 26.012, Tax Code 41.48, Tax Code 26.17 (Tax Code 41, Tax Code 26, Tax Code 5)
Enrolled: Tax Code 5.07, Tax Code 26.012, Tax Code 41.48, Tax Code 26.17 (Tax Code 41, Tax Code 26, Tax Code 5)