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HB 1766

Relating to a requirement that an appraisal district rely on an appraisal of real property prepared by an appraiser and submitted to the district by the property owner when determining the value of the property.

89th Legislature (2025) Introduced by Brooks Landgraf

Texas bill requiring appraisal districts to accept owner-submitted property appraisals for tax assessment, potentially reducing assessments but risking local government revenue and valuation consistency.

Referred to s/c on Property Tax Appraisals by Speaker
#propertyinterests--realproperty(i0595) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · HB 1766

Legislative bill overview

HB 1766 would require Texas appraisal districts to accept and rely on property appraisals submitted by property owners when determining real property values for tax assessment purposes. Currently, appraisal districts conduct their own independent valuations, though property owners can challenge assessments. This bill would shift the burden by making owner-submitted appraisals a primary source for value determination.

Why is this important

Property tax appraisals directly determine the tax bills homeowners and businesses pay annually. This change could significantly reduce assessed values for compliant property owners, potentially lowering their tax liability but also reducing revenue to local taxing entities (schools, counties, cities). The policy represents a fundamental shift in how Texas determines property values for taxation—moving from district-conducted appraisals to owner-provided valuations.

Potential points of contention

  • Revenue impact: Local governments, schools, and fire districts depend on property tax revenue; widespread lower assessments could necessitate tax rate increases or service cuts
  • Appraisal quality concerns: Owner-commissioned appraisals may be subject to bias or conflict of interest; districts lose independent verification of property values
  • Administrative burden: Districts must verify and process owner appraisals, potentially creating delays and requiring new procedures to validate submitted documents
  • Equity issues: Property owners with resources to hire appraisers gain advantage over those who cannot afford them, creating disparate assessment outcomes

Compiled from official sources — confirm details with the bill’s official record.

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