The bill amends the Texas Tax Code to address ad valorem tax protests and appeals concerning the unequal appraisal of property. It introduces new provisions that prohibit appraisal districts and appraisal review boards from considering evidence related to the market value of the property in question during protests and appeals. Specifically, Subsection (b-1) is added to Section 41.43, stating that for protests, market value evidence cannot be presented or considered. Similarly, Subsection (a-1) is added to Section 42.26, which restricts courts from considering market value evidence in appeals.

Additionally, the bill clarifies that the value of the property and comparable properties used for comparison must be determined by the appraisal district's market value when the property is subject to certain limitations on appraised value. These amendments apply only to protests and appeals filed on or 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 law.

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