Relating to the system for appraising property for ad valorem tax purposes, the official text

H.B. No. 1533

AN ACT

relating to the system for appraising property for ad valorem tax

purposes.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1.07(d), Tax Code, is amended to read as

follows:

(d) A notice required by Section 11.43(q), 11.45(d),

23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),

23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent

by certified mail. A notice required by Section 25.23(c)

pertaining to property that was not on the appraisal roll in a prior

year because it was omitted from the roll must be sent by certified

mail.

SECTION 2. Section 1.111(k), Tax Code, is amended to read as

follows:

(k) On written request by the chief appraiser, an agent who

electronically submits a designation of agent form shall provide

the chief appraiser information concerning:

(1) the electronic signature of the person who signed

the form; and

(2) the date the person signed the form[; and

[(3) the Internet Protocol address of the computer the

person used to complete the form].

SECTION 3. Section 5.041, Tax Code, is amended by adding

Subsections (e-4) and (e-5) to read as follows:

(e-4) If the comptroller contracts with a service provider

to assist with the course established under Subsection (a) or

(e-1), at least one trainer of the course must be a taxpayer

representative. An individual is eligible to be a trainer who is a

taxpayer representative only if:

(1) the individual:

(A) resides in this state;

(B) is licensed to practice law in this state and

has practiced law in this state for at least five years; and

(C) has knowledge of and experience in property

tax law; and

(2) the individual has not:

(A) represented an appraisal district, appraisal

review board, or taxing unit in any capacity;

(B) served as an officer or employee of an

appraisal district; or

(C) served as a member of an appraisal review

board.

(e-5) Notwithstanding Subsection (e-4), the comptroller may

contract with an individual to be a trainer described by that

subsection who does not meet the eligibility requirements

prescribed by that subsection if:

(1) no other individual who applies to be a trainer

meets those eligibility requirements; and

(2) the individual to be contracted with:

(A) resides in this state;

(B) has knowledge of and experience with the

property tax system;

(C) has a bachelor's degree; and

(D) is not:

(i) an officer or employee of an appraisal

district;

(ii) a member of the board of directors of

an appraisal district;

(iii) a member of an appraisal review

board; or

(iv) an officer or employee of a taxing

unit.

SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by

adding Section 6.17 to read as follows:

Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS

DISTRICTS. An appraisal district established in a county with a

population of 120,000 or more shall maintain an Internet website.

SECTION 5. Section 25.01, Tax Code, is amended by adding

Subsection (d) to read as follows:

(d) This subsection applies only to an appraisal district

established in a county with a population of 120,000 or more. The

chief appraiser shall post on the appraisal district's Internet

website the district's completed appraisal records required to be

prepared under Subsection (a), other than records that are

confidential under law, and must update the posted records at least

once each week to include any change in the appraised value of

property.

SECTION 6. Section 41.45(b-1), Tax Code, as amended by

Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th

Legislature, Regular Session, 2021, is reenacted and amended to

read as follows:

(b-1) An appraisal review board shall conduct a hearing on a

protest by telephone conference call or by videoconference, as

specified by the property owner at the owner's election, if the

property owner notifies the board that the property owner intends

to appear by telephone conference call or videoconference in the

owner's notice of protest or by written notice filed with the board

not later than:

(1) the fifth [10th] day before the date of the hearing

if the property owner has not designated an agent under Section

1.111 to represent the owner at the hearing; or

(2) the 10th day before the date of the hearing if the

property owner has designated an agent under that section to

represent the owner at the hearing.

SECTION 7. Section 41.47(a), Tax Code, is amended to read as

follows:

(a) The appraisal review board hearing a protest shall

determine the protest and make its decision by written order. If

the board dismisses the protest on jurisdictional grounds, the

board shall notify the property owner in writing of its decision and

state in the notification the grounds for its determination.

SECTION 8. Section 41.61(c), Tax Code, is amended to read as

follows:

(c) An appraisal review board may not issue a subpoena under

this section unless the board holds a hearing at which the board

determines that good cause exists for the issuance of the subpoena.

The appraisal review board before which a good cause hearing is

scheduled shall deliver written notice to the party being

subpoenaed and parties to the protest of the date, time, and place

of the hearing. The board shall deliver the notice not later than

the 15th [5th] day before the date of the good cause hearing. The

party being subpoenaed must have an opportunity to be heard at the

good cause hearing.

SECTION 9. Chapter 41A, Tax Code, is amended by adding

Section 41A.011 to read as follows:

Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.

(a) As an alternative to filing an appeal under Section 42.015, a

person leasing property who is contractually obligated to reimburse

the property owner for taxes imposed on the property is entitled to

appeal through binding arbitration under this chapter an appraisal

review board order determining a protest concerning the appraised

or market value of property if:

(1) the protest was brought by:

(A) the person under Section 41.413; or

(B) the property owner if the property owner does

not appeal the order; and

(2) the appraised or market value, as applicable, of

the property as determined by the order is $5 million or less.

(b) A person appealing an order of the appraisal review

board under this section is considered the owner of the property for

purposes of the appeal. The comptroller shall deliver a copy of any

notice relating to the appeal to the owner of the property and to

the person bringing the appeal.

SECTION 10. Section 42.23, Tax Code, is amended by adding

Subsections (j) and (k) to read as follows:

(j) The court may not order discovery unless the discovery

is requested by a party to the appeal.

(k) The court may not:

(1) impose deadlines for discovery related to an

expert witness, including deadlines for designating an expert

witness, that fall before the deadlines specified by the Texas

Rules of Civil Procedure; or

(2) otherwise accelerate discovery related to an

expert witness, unless agreed to by the parties.

SECTION 11. Section 1.111(k), Tax Code, as amended by this

Act, applies only to a written request for information made by a

chief appraiser on or after the effective date of this Act. A

written request for information made under that subsection before

the effective date of this Act is governed by the law in effect on

the date the request was made, and the former law is continued in

effect for that purpose.

SECTION 12. Sections 5.041(e-4) and (e-5), Tax Code, as

added by this Act, apply only to a course provided under Section

5.041(a) or (e-1), Tax Code, on or after January 1, 2026.

SECTION 13. Sections 41.45 and 41.47, Tax Code, as amended

by this Act, apply only to a protest under Chapter 41, Tax Code, for

which a notice of protest is filed by a property owner on or after

the effective date of this Act. A protest under Chapter 41, Tax

Code, for which a notice of protest is filed by a property owner

before the effective date of this Act is governed by the law in

effect on the date the notice of protest was filed, and the former

law is continued in effect for that purpose.

SECTION 14. Section 41.61(c), Tax Code, as amended by this

Act, applies only to a subpoena issued under that section on or

after the effective date of this Act. A subpoena issued under that

section before the effective date of this Act is governed by the law

in effect on the date the subpoena was issued, and the former law is

continued in effect for that purpose.

SECTION 15. Section 41A.011, Tax Code, as added by this Act,

applies only to a request for binding arbitration under Chapter

41A, Tax Code, that is filed on or after January 1, 2026. A request

for binding arbitration under Chapter 41A, Tax Code, that is filed

before January 1, 2026, is governed by the law in effect on the date

the request was filed, and the former law is continued in effect for

that purpose.

SECTION 16. Sections 42.23(j) and (k), Tax Code, as added by

this Act, apply only to an appeal filed under Chapter 42, Tax Code,

on or after the effective date of this Act. An appeal filed under

Chapter 42, Tax Code, before the effective date of this Act is

governed by the law in effect on the date the appeal was filed, and

the former law is continued in effect for that purpose.

SECTION 17. This Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 1533 was passed by the House on May

14, 2025, by the following vote: Yeas 126, Nays 12, 2 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 1533 was passed by the Senate on May

23, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor