Relating to the authority of an owner of property that qualifies for an exemption as a historic or archeological site to protest the allocation of the appraised value of the property between the land and the improvements, the official text

H.B. No. 4809

AN ACT

relating to the authority of an owner of property that qualifies for

an exemption as a historic or archeological site to protest the

allocation of the appraised value of the property between the land

and the improvements to the land.

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

SECTION 1. Section 11.24, Tax Code, is amended by adding

Subsection (c) to read as follows:

(c) For purposes of a structure or archeological site and

land subject to an exemption under this section, the property owner

may protest the appraised value of the structure or archeological

site and the appraised value of the land separately. A property

owner may protest the allocation of appraised value between the

structure or archeological site and the land.

SECTION 2. Section 41.41(a), Tax Code, as effective until

January 1, 2027, is amended to read as follows:

(a) A property owner is entitled to protest before the

appraisal review board the following actions:

(1) determination of the appraised value of the

owner's property or, in the case of land appraised as provided by

Subchapter C, D, E, or H, Chapter 23, determination of its appraised

or market value;

(2) unequal appraisal of the owner's property;

(3) inclusion of the owner's property on the appraisal

records;

(4) denial to the property owner in whole or in part of

a partial exemption;

(4-a) determination that the owner's property does not

qualify for the circuit breaker limitation on appraised value

provided by Section 23.231;

(5) determination that the owner's land does not

qualify for appraisal as provided by Subchapter C, D, E, or H,

Chapter 23;

(6) identification of the taxing units in which the

owner's property is taxable in the case of the appraisal district's

appraisal roll;

(7) determination that the property owner is the owner

of property;

(8) a determination that a change in use of land

appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;

[or]

(9) a determination of:

(A) the appraised value of a structure or

archeological site that qualifies for an exemption under Section

11.24;

(B) the appraised value of the land necessary to

access the structure or site; and

(C) the allocation of the appraised value between

the structure or site and the land; or

(10) any other action of the chief appraiser,

appraisal district, or appraisal review board that applies to and

adversely affects the property owner.

SECTION 3. Section 41.41(a), Tax Code, as effective January

1, 2027, is amended to read as follows:

(a) A property owner is entitled to protest before the

appraisal review board the following actions:

(1) determination of the appraised value of the

owner's property or, in the case of land appraised as provided by

Subchapter C, D, E, or H, Chapter 23, determination of its appraised

or market value;

(2) unequal appraisal of the owner's property;

(3) inclusion of the owner's property on the appraisal

records;

(4) denial to the property owner in whole or in part of

a partial exemption;

(5) determination that the owner's land does not

qualify for appraisal as provided by Subchapter C, D, E, or H,

Chapter 23;

(6) identification of the taxing units in which the

owner's property is taxable in the case of the appraisal district's

appraisal roll;

(7) determination that the property owner is the owner

of property;

(8) a determination that a change in use of land

appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;

[or]

(9) a determination of:

(A) the appraised value of a structure or

archeological site that qualifies for an exemption under Section

11.24;

(B) the appraised value of the land necessary to

access the structure or site; and

(C) the allocation of the appraised value between

the structure or site and the land; or

(10) any other action of the chief appraiser,

appraisal district, or appraisal review board that applies to and

adversely affects the property owner.

SECTION 4. The changes in law made by this Act apply only to

a protest under Chapter 41, Tax Code, for which a notice of protest

is filed on or after the effective date of this Act.

SECTION 5. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 4809 was passed by the House on May

14, 2025, by the following vote: Yeas 140, Nays 1, 2 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 4809 was passed by the Senate on May

21, 2025, by the following vote: Yeas 30, Nays 1.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor