House Bill No. 251 introduces a new section to the Texas Tax Code, specifically Section 1.041, which defines the "value not in dispute" for properties involved in ad valorem tax protests or appeals. According to the new legal language, this value refers to the taxable value of the property as recorded on the appraisal roll for the appraisal district from the preceding tax year. This clarification aims to streamline the process for determining property values during tax disputes.

The bill stipulates that the changes will apply to ad valorem tax years beginning on or after the effective date of the Act, which is set for January 1, 2026. This timeline allows for a transition period for stakeholders to adjust to the new definition and its implications for tax protests and appeals.

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