Texas SB982 allows property owners to appeal certain appraisal review board orders to justice courts instead of district courts.

Texas SB982 amends the Tax Code to allow property owners to appeal certain appraisal review board orders to justice courts. This applies to appeals concerning appraised value, inequality of appraisal, or eligibility for tax exemption, where the disputed tax amount is $20,000 or less. Venue for these appeals is in any justice precinct where the property is located. If the justice court lacks jurisdiction, the appeal can be moved to a district court within 30 days. The changes apply regardless of when the order was issued. The act takes effect September 1, 2025.

Texas SB982 allows property owners to appeal certain appraisal review board orders to justice courts instead of district courts.

Texas SB982 amends the Tax Code to allow property owners to appeal certain appraisal review board orders to justice courts. This applies to appeals concerning appraised value, inequality of appraisal, or eligibility for tax exemption, where the disputed tax amount is $20,000 or less. Venue for these appeals is in any justice precinct where the property is located. If the justice court lacks jurisdiction, the appeal can be moved to a district court within 30 days. The changes apply regardless of when the order was issued. The act takes effect September 1, 2025.