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.

SB 1051 modifies how Texas property tax rates are calculated for taxing units (like counties or school districts) when a property owner notifies them they plan to appeal an appraisal review board's decision about their property's value. The bill requires electronic tax forms to automatically use certified property values from official records (either the appraisal roll or estimated values) to ensure accurate rate calculations during pending appeals. It directly affects property owners who file tax appeals under Chapter 42 and the taxing units that must adjust their calculations. The key provision ensures electronic forms can correctly compute rates using verified data, preventing errors in tax assessments while appeals are resolved.