H.B. No. 4809 amends the Texas Tax Code to enhance the rights of property owners with historic or archaeological site exemptions regarding the appraisal of their properties. The bill introduces a new subsection (c) to Section 11.24, allowing property owners to protest the appraised value of both the structure or archaeological site and the land separately. This means that owners can challenge how the appraised value is allocated between the land and the improvements made to it.

Additionally, the bill modifies Section 41.41(a) of the Tax Code to include specific provisions for property owners to protest the appraised value of structures or archaeological sites that qualify for exemptions, as well as the appraised value of the land necessary for access to these sites. The changes ensure that property owners have a clearer and more defined process for addressing appraisal disputes, particularly in relation to historic and archaeological properties. The act will take effect immediately if it receives a two-thirds vote from both houses; otherwise, it will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 23.013 (Tax Code 23)
House Committee Report: Tax Code 11.24 (Tax Code 23, Tax Code 11)
Engrossed: Tax Code 11.24 (Tax Code 23, Tax Code 11)
Senate Committee Report: Tax Code 11.24 (Tax Code 23, Tax Code 11)
Enrolled: Tax Code 11.24 (Tax Code 23, Tax Code 11)