Texas HB329 requires appraisal review boards to rely on property owner-submitted appraisals to determine property value protests.

Texas HB329 amends the Tax Code to change how appraisal review boards handle protests over residential property values. The appraisal district must establish the property's value by a preponderance of the evidence. If they fail, the protest is decided in favor of the property owner. If the property owner submits a valid appraisal by a certified appraiser within 180 days before the hearing, the board must accept the appraisal's value. The changes apply to protests filed after the bill's effective date of September 1, 2025.

Texas HB329 requires appraisal review boards to rely on property owner-submitted appraisals to determine property value protests.

Texas HB329 amends the Tax Code to change how appraisal review boards handle protests over residential property values. The appraisal district must establish the property's value by a preponderance of the evidence. If they fail, the protest is decided in favor of the property owner. If the property owner submits a valid appraisal by a certified appraiser within 180 days before the hearing, the board must accept the appraisal's value. The changes apply to protests filed after the bill's effective date of September 1, 2025.