WeVote

Bill

Bill

HB 329

Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.

89th Legislature (2025) Introduced by Cecil Bell and 2 co-sponsors

HB 329 requires Texas appraisal review boards to accept owner-submitted private appraisals as binding evidence in property tax value disputes, potentially reducing assessed values and local tax revenue.

Reported from s/c favorably w/o amendment(s)
0
WeVote Research Nonpartisan
Bill Summary · HB 329

Legislative bill overview

HB 329 would require Texas appraisal review boards (ARBs) to accept and rely on private appraisals submitted by property owners when evaluating property tax value protests. Currently, ARBs can consider owner-submitted appraisals but are not mandated to accept them as determinative. This bill would elevate private appraisals to a binding or primary evidentiary standard in these disputes.

Why is this important

Property tax assessments directly affect homeowners' tax bills and are a major revenue source for schools and local governments. This change could shift the balance of power in tax disputes away from government appraisers toward property owners who can afford independent appraisals, potentially reducing property tax revenue or increasing litigation over appraisal methodology disputes.

Potential points of contention

  • Revenue impact: Lower property valuations could reduce funding for schools, counties, and municipalities that depend on property tax revenue
  • Appraisal quality standards: Private appraisals vary in rigor; mandating reliance on them could incentivize owners to shop for appraisers with favorable conclusions rather than objective valuations
  • Equity concerns: Wealthier property owners can afford professional appraisals more easily than middle/working-class homeowners, potentially creating disparate outcomes based on financial resources
  • Government appraiser role: May undermine the expertise and independence of government appraisers who assess properties systematically across jurisdictions

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

Sign in to ask a question.