Texas HB3524 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals.

Texas HB3524 amends the Tax Code to limit the use of market value evidence in ad valorem tax protests and appeals. Specifically, it prohibits appraisal districts and courts from considering market value evidence when determining if a property owner is entitled to relief. This change applies to protests and appeals filed after the bill's effective date of January 1, 2026. For protests filed after this date, the appraisal district cannot present market value evidence to the appraisal review board.

Texas HB3524 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals.

Texas HB3524 amends the Tax Code to limit the use of market value evidence in ad valorem tax protests and appeals. Specifically, it prohibits appraisal districts and courts from considering market value evidence when determining if a property owner is entitled to relief. This change applies to protests and appeals filed after the bill's effective date of January 1, 2026. For protests filed after this date, the appraisal district cannot present market value evidence to the appraisal review board.