Relating to appeals to justice courts of certain appraisal review board orders.

SB 982 creates a new option for property owners to appeal certain property tax disputes directly to justice courts instead of district courts. It applies only when the dispute involves appraised value, inequality of appraisal, or tax exemption eligibility, and the disputed taxes (using prior year rates) total $20,000 or less. The bill specifies that venue for such appeals must be in the justice precinct where the property is located, and if a justice court lacks jurisdiction, the owner may later appeal to district court within 30 days. This change takes effect September 1, 2025, and applies retroactively to all pending and future appeals.