Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.

HB 3403 clarifies who can be sued in property tax appeals in Texas. It requires that petitions for review in such appeals be filed against the appraisal district (not the appraisal review board) and prohibits the chief appraiser, appraisal district, or appraisal review board from filing counterclaims. The bill also allows appraisal districts to hire attorneys to defend the review board if a lawsuit is filed against it improperly. These changes apply only to appeals filed on or after September 1, 2025. The bill directly affects property owners challenging tax assessments and the local appraisal entities involved in those appeals.