H.B. No. 3403 amends the Texas Tax Code to clarify the procedures for filing petitions for review related to property appraisal appeals. Specifically, it stipulates that a petition for review must be brought against both the appraisal district and the property owner involved in the appeal, while petitions under certain sections must be directed against the comptroller. The bill also prohibits bringing a petition against the appraisal review board and allows appraisal districts to hire attorneys to represent the review board in cases where suits are improperly filed against it.

Additionally, the bill introduces a new provision that explicitly states that a chief appraiser, appraisal district, or appraisal review board cannot bring a counterclaim in appeals under this chapter. It repeals Section 42.02 of the Tax Code and establishes that the changes will apply only to appeals filed on or after the effective date of the Act, which is set for September 1, 2025. Appeals filed before this date will continue to be governed by the previous law.

Statutes affected:
Introduced: Tax Code 42.21, Tax Code 42.23, Tax Code 42.02 (Tax Code 42)