The bill amends the Texas Tax Code to modify the procedures for ad valorem tax protests and appeals based on claims of unequal property appraisal. Specifically, it introduces new provisions in Sections 41.43 and 42.26 that prohibit appraisal districts and courts from considering evidence related to the market value of the property in question when determining the outcome of protests and appeals. This change aims to streamline the process and focus on the grounds of unequal appraisal rather than market value assessments.

Additionally, the bill clarifies that these new provisions will only apply to protests and appeals filed after the effective date of the Act, which is set for January 1, 2026. Protests and appeals filed before this date will continue to be governed by the existing laws. The amendments are designed to ensure that property owners have a clear and consistent framework for challenging property appraisals without the influence of market value considerations.

Statutes affected:
Introduced: Tax Code 41.43, Tax Code 42.26 (Tax Code 41, Tax Code 42)