Some property owners and related entities must provide specified tax-value information by a deadline, and local taxing-unit officials must notify certain owners by July 1.
Sec. 41.48. NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY PROPERTY OWNER. (a) In this section, "affected taxing unit," "anticipated substantial litigation," "associated business entity," and "uncontested taxable value" have the meanings assigned by Section 26.012. (b) Not later than July 1, the officer or employee designated by the governing body of each affected taxing unit under Section 26.04(c) shall notify each property owner in the taxing unit who owns a property that had a taxable value in the preceding tax year that was one of the 20 highest in the appraisal district in which the property is located that the owner may have to comply with the requirements of this section. (c) A property owner or associated business entity of the owner that intends to file an appeal under Chapter 42 that is part of anticipated substantial litigation shall submit to the officer or employee described by Subsection (b) of each affected taxing unit in which the property included in the litigation is located: (1) the total amount of uncontested taxable value of all property located in the taxing unit that may be the subject of an appeal by the property owner or entity and that is part of the litigation; and (2) a written statement providing that the property owner or entity intends to pay the tax due on the amount of the uncontested taxable value. (d) A property owner or associated business entity of the property owner must submit the information required to be submitted under this section not later than the earlier of August 7 or the 21st day after the date the first hearing regarding a protest of the value of any property included in the anticipated substantial litigation is conducted under this chapter. (e) Notwithstanding any other provision of this section, the amount of uncontested taxable value submitted to a designated officer or employee under this section may be used by the designated officer or employee only for the purpose of calculating a tax rate under Section 26.04 and may not be construed as an amount of value of a property that is not in dispute for purposes of a proceeding under Chapter 42. Added by Acts 2025, 89th Leg., R.S., Ch. 107 (H.B. 3093), Sec. 7, eff. May 24, 2025. SUBCHAPTER D. ADMINISTRATIVE PROVISIONS