Texas SB1052 amends the calculation of ad valorem tax rates for taxing units when property owners intend to appeal appraisal review board orders.

The bill modifies the calculation of certain ad valorem tax rates for a taxing unit when a property owner intends to appeal an appraisal review board order. It requires property owners or associated business entities to submit information about the uncontested taxable value of their properties. The bill also mandates that taxing units notify certain property owners about their potential obligations. The changes apply to tax years beginning on or after January 1, 2026, or earlier if the bill receives a two-thirds vote.

Texas SB1052 amends the calculation of ad valorem tax rates for taxing units when property owners intend to appeal appraisal review board orders.

The bill modifies the calculation of certain ad valorem tax rates for a taxing unit when a property owner intends to appeal an appraisal review board order. It requires property owners or associated business entities to submit information about the uncontested taxable value of their properties. The bill also mandates that taxing units notify certain property owners about their potential obligations. The changes apply to tax years beginning on or after January 1, 2026, or earlier if the bill receives a two-thirds vote.