Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.

HB 154 requires property tax appeal boards to use a homeowner's own appraisal of residential property when deciding tax value protests. If a homeowner submits a valid appraisal from a certified appraiser (not affiliated with a tax consultant) by the deadline, the board must rule in the homeowner's favor and adjust the property's assessed value accordingly. This directly affects residential property owners contesting their tax assessments under Texas law. The bill shifts the burden of proof to the appraisal district, mandating that they must meet a "preponderance of evidence" standard to override the homeowner's submitted appraisal.