Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
What changed between versions
New definitions for 'affected taxing unit,' 'anticipated substantial litigation,' 'associated business entity,' 'contested taxable value,' 'current year taxable value,' and 'uncontested taxable value' to clarify which properties and situations trigger special tax rate calculations.
Property owners intending to appeal high-value property assessments must submit written notice to county officials, including the total uncontested taxable value and a statement of intent to pay taxes on that amount.
Tax rate calculation forms must be in electronic format with fillable blanks, certification capabilities, and integration with property tax databases, plus accessibility compliance with WCAG 2.1 standards.
County officials must post tax rate calculation forms and related documentation on county websites for the past five tax years, and chief appraisers must make this information publicly available within three business days.
New effective dates established: immediate effect with a two-thirds legislative vote, or September 1, 2025, if that threshold is not met.
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