Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

HB 3524 modifies Texas property tax procedures by prohibiting appraisal districts and local tax appeals boards from considering market value evidence when reviewing protests about unequal property appraisals. This affects property owners who challenge their tax assessments, specifically in cases claiming their property was appraised higher than similar properties. The bill removes market value as a factor in both initial protests (under Chapter 41) and court appeals (under Chapter 42), requiring decisions to focus solely on appraisal methodology. These changes apply only to protests filed on or after January 1, 2026, with existing cases governed by prior law.