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HB 3093

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

89th Legislature (2025) Introduced by Chuy Hinojosa and 3 co-sponsors

HB 3093 requires Texas taxing units to account for pending property tax appraisal appeals when calculating current-year ad valorem tax rates, allowing disputed valuations to reduce tax liability before appeals conclude.

Effective immediately
#taxation--property-appealoftaxdecisions(i0796) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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Bill Summary · HB 3093

Legislative bill overview

HB 3093 modifies how Texas taxing units calculate ad valorem tax rates when property owners file notices of intent to appeal appraisal review board decisions. The bill allows these pending appeals to affect the tax rate calculation for the current year, rather than waiting for final resolution. This creates a mechanism for property owners challenging their property valuations to potentially reduce tax liability while appeals are pending.

Why is this important

Property tax rates are determined partly by total assessed valuations in a jurisdiction. If a property owner successfully appeals their appraisal, the lower valuation should theoretically affect the tax base. HB 3093 allows taxing units to account for these pending appeals immediately, which could lower overall tax rates and affect revenue projections for schools, counties, and municipalities during the appeal process.

Potential points of contention

  • Revenue uncertainty: Taxing units face budgeting challenges if they must adjust rates based on appeals that may ultimately fail, creating mid-year revenue shortfalls
  • Equity concerns: Property owners with pending appeals receive favorable tax treatment during the appeal period, while those without appeals pay standard rates on potentially comparable properties
  • Administrative burden: Requires taxing units to track and calculate the impact of multiple pending appeals in real-time during budget processes

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

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