S.B. No. 2063 amends the Texas Tax Code to address ad valorem tax protests and appeals specifically concerning claims of unequal property appraisal. The bill introduces new provisions in Sections 41.43 and 42.26, which stipulate that when a property owner is protesting or appealing solely on the grounds of unequal appraisal, neither the parties involved nor the appraisal review board or court may consider the market value of the property as evidence. This aims to streamline the process and focus on the issue of unequal appraisal without the influence of market value considerations.

Additionally, the bill clarifies that the new provisions will only apply 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. The amendments also specify that the value of the property and comparable properties used for comparison must be determined by the appraisal district, with specific conditions outlined for residential homesteads and properties subject to limitations on appraised value.

Statutes affected:
Introduced: Tax Code 41.43, Tax Code 42.26 (Tax Code 41, Tax Code 42)
Senate Committee Report: Tax Code 41.43, Tax Code 42.26 (Tax Code 41, Tax Code 42)
Engrossed: Tax Code 41.43, Tax Code 42.26 (Tax Code 41, Tax Code 42)
House Committee Report: Tax Code 41.43, Tax Code 42.26 (Tax Code 41, Tax Code 42)