Texas HB251 amends the Tax Code to clarify the value not in dispute for property subject to an ad valorem tax protest or appeal.

Texas HB251 amends Chapter 1 of the Tax Code by adding Section 1.041, which defines the value not in dispute for property involved in a tax protest or appeal. The value not in dispute is the taxable value listed on the appraisal roll for the preceding tax year. This change applies to ad valorem tax years beginning on or after January 1, 2026.

Texas HB251 amends the Tax Code to clarify the value not in dispute for property subject to an ad valorem tax protest or appeal.

Texas HB251 amends Chapter 1 of the Tax Code by adding Section 1.041, which defines the value not in dispute for property involved in a tax protest or appeal. The value not in dispute is the taxable value listed on the appraisal roll for the preceding tax year. This change applies to ad valorem tax years beginning on or after January 1, 2026.