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 made the next regular business day.

 

 

SECTION 22.28

SB 1951 amends subsection (a) to require the chief appraiser to send a notice of penalty for failure to timely file a rendition statement by June 1. The notice must be delivered by first-class mail or by certified mail if the property was not listed on the appraisal roll in the preceding year and be delivered with the notice of appraised value.

The bill amends subsection (b) to require the assessor to include the penalty amount in the tax bill as a separate line item from the amount of tax due.

The bill repeals subsection (d), which required the collector to remit five percent of the penalty amount collected to the appraisal district to defray administrative costs.

Effective Jan. 1, 2026.

 

SECTION 25.01

HB 1533 adds subsection (d) to require an appraisal district in a county with a population of 120,000 or more to post on its website the district’s completed non-confidential appraisal records and update the posted records at least once each week to include any change in the appraised value of property.

Effective Sept. 1, 2025.

 

SECTION 41A.011

HB 1533 adds this section to entitle a person leasing property who is contractually obligated to reimburse the property owner for property taxes to appeal an ARB order determining a protest on appraised value or unequal appraisal through binding arbitration if:

• the person brought the protest as a lessee under Tax Code Section 41.413;•the property owner brought the protestbut did not appeal the order; and•the property’s appraised or market value determined by the order was $5 million or less.

 

A person appealing an ARB order is considered the property owner for the appeal. The comptroller must deliver copies of any required notices to the property owner and the person bringing the appeal.

Effective Sept. 1, 2025 and applies only to a request for binding arbitration filed on or after Jan. 1, 2026

 

SECTION 41.61

HB 1533 amends subsection (c) to require the ARB to notify the party being subpoenaed and parties to the protest of the heading to determine that good cause exists for the issuance of the subpoena not later than the 15th, rather than the fifth, day before the good cause hearing.

Effective Sept. 1, 2025.

 

SECTION 42.23

HB 1533 adds subsections (j) and (k) to prohibit a court from conducting a judicial review of a taxpayer protest from ordering discovery unless a party to the appeal requests it. Prohibits a court from imposing deadlines for discovery related to an expert witness that fall before the deadlines specified by the Texas Rules of Civil Procedure or from otherwise accelerating discovery related to an expert witness unless agreed to by the parties.

Effective Sept. 1, 2025.