H.B. No. 3403 amends the Texas Tax Code to clarify the procedures for filing petitions for review related to appraisal district orders. The bill specifies 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. Notably, the bill 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 stating that a chief appraiser, appraisal district, or appraisal review board is not permitted to bring a counterclaim in appeals under this chapter. It also repeals Section 42.02 of the Tax Code, which may have previously outlined different procedures. The changes will apply only to appeals filed on or after the effective date of the Act, which is set for September 1, 2025.

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