Texas HB4779 amends the Tax Code to define the value not in dispute for property subject to tax protests or appeals.

Texas HB4779 amends the Tax Code by adding a new section that specifies the value not in dispute for property subject to tax protests or appeals. This value is defined as the taxable value of the property as listed on the appraisal roll for the appraisal district that appraised the property in the preceding tax year. The change applies to ad valorem tax years beginning on or after the effective date of the Act, which is January 1, 2026.

Texas HB4779 amends the Tax Code to define the value not in dispute for property subject to tax protests or appeals.

Texas HB4779 amends the Tax Code by adding a new section that specifies the value not in dispute for property subject to tax protests or appeals. This value is defined as the taxable value of the property as listed on the appraisal roll for the appraisal district that appraised the property in the preceding tax year. The change applies to ad valorem tax years beginning on or after the effective date of the Act, which is January 1, 2026.