Texas SB472 amends the Tax Code to clarify who can be sued in property tax appeals and who cannot bring counterclaims.

Texas SB472 amends the Tax Code to specify who can be sued in property tax appeals. It mandates that petitions for review must be brought against the appraisal district and the property owner, or the comptroller in certain cases. It prohibits the appraisal review board from being sued directly. The bill also states that the chief appraiser, appraisal district, or appraisal review board cannot bring counterclaims in an appeal. The changes apply to appeals filed after the bill's effective date of September 1, 2025.

Texas SB472 amends the Tax Code to clarify who can be sued in property tax appeals and who cannot bring counterclaims.

Texas SB472 amends the Tax Code to specify who can be sued in property tax appeals. It mandates that petitions for review must be brought against the appraisal district and the property owner, or the comptroller in certain cases. It prohibits the appraisal review board from being sued directly. The bill also states that the chief appraiser, appraisal district, or appraisal review board cannot bring counterclaims in an appeal. The changes apply to appeals filed after the bill's effective date of September 1, 2025.