New Property Tax Laws as of 1/1/2026 Part 2 SECTION 1.111 HB 1533 amends this section to remove the requirement that a designation of agent form sent electronically contain the internet protocol address of the computer the person used to complete the form. Effective Sept. 1, 2025. SECTION 5.041 HB 1533 adds subsection (e-4)…
New Property Tax Laws 1/1/2026 SECTION 1.06 HB 1392 amends the title of this section to read, “Effect of Weekend, Holiday, or Office Closure.” The bill amends this section to provide that a tax payment is considered timely if the collector’s office is closed on the last day to make the payment and the payment…
Is there a specific method for valuing non-exempt low-income housing properties? Yes. If the ownership of the property meets certain conditions spelled out in the Texas Property Tax Code (Sec 23.215), the property shall be appraised using the income approach to value. What is Special Inventory? The Tax Code provides a special appraisal method for…
A property owner may appear at the protest hearing in one of these ways: In person and offer evidence and argument. By telephone conference call or videoconference. By written affidavit delivered to the ARB before the hearing begins.
The property is appraised over market value as of January 1. The property valuation is unequal compared to other like properties. Error of the property’s inclusion on the appraisal records. Denial in whole or in part of a partial exemption. Denial for special agricultural or timber appraisal. Identification of the taxing units in which the…
Property Tax Dates
Reappraisal of Property Damaged in Disaster Area – Section 23.02 Sec. 23.02. Reappraisal of Property Damaged in Disaster Area. (a) The governing body of a taxing unit that is located partly or entirely inside an area declared to be a disaster area by the governor may authorize reappraisal of all property damaged in the disaster…
How to calculate the 1/3 over-assessed qualification in a 25.25(d) Hearing. How to calculate the 1/3 over-assessed qualification in a 25.25(d) Hearing. There are two methodologies that allow you to judge whether a value meets the 1/3 over-assessed rule: 1) Using the Current Assessed Value: Calculation: **Current Assessed Value X 75% = Threshold for Corrected…
Property Taxpayer Advocates Rahul Patel, Paul Pennington and James Harris in Austin testifying in favor of SB 669, Senator Nelson’s ARB and Arbitration reform Bill.
Who Pays Taxes in Texas Who Pays Taxes in Texas by Chandra Villanueva and Dick Lavine, Published by the Center for Public Policy Priorities.