Relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.

HB 251 clarifies how property tax values are determined during appeals. It defines "value not in dispute" in tax protests or appeals as the taxable value listed on the appraisal roll for the property in the *previous* tax year. This applies to property owners challenging their tax assessments under Texas Tax Code Chapters 41 or 42. The change simplifies the appeals process by establishing a clear standard for undisputed property values, eliminating the need for re-evaluation of that portion.