H.B. No. 4809 amends the Texas Tax Code to enhance the rights of property owners whose properties qualify for exemptions as historic or archaeological sites. The bill introduces a new provision allowing these property owners to protest the appraised value of their property, specifically enabling them to challenge the allocation of appraised value between the land and the improvements (structures or archaeological sites) separately. This change is reflected in the addition of Subsection (c) to Section 11.24, which explicitly states that property owners may protest the appraised values of both the structure or site and the land.

Additionally, the bill modifies Section 41.41(a) of the Tax Code to include specific grounds for protest related to the appraised values of structures or archaeological sites that qualify for exemptions. The amendments clarify that property owners can contest the appraised value of the structure or site, the appraised value of the land necessary for access, and the allocation of appraised value between the structure and the land. These changes aim to provide property owners with greater transparency and recourse in the appraisal process, particularly for properties of historical or archaeological significance.

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