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SB 1052

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 Adam Hinojosa and 1 co-sponsor

SB 1052 alters Texas property tax rate calculations to address properties under appeal, potentially exempting disputed valuations from rate-setting during litigation periods.

Left pending in committee
#taxation--property-appealoftaxdecisions(i0796) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-taxrate(i0794)
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Bill Summary · SB 1052

Legislative bill overview

SB 1052 modifies how Texas taxing units calculate property tax rates in years when property owners file appeals challenging appraisal review board decisions on their property valuations. The bill specifically addresses the timing and methodology for including properties under appeal in the tax rate calculation process.

Why is this important

Property tax rates directly affect what homeowners and businesses pay annually. This bill could impact tax rate calculations for entire jurisdictions when individual property owners dispute their assessed values, potentially affecting revenue projections and budgets for schools, counties, and other taxing units during appeal periods.

Potential points of contention

  • Revenue uncertainty: Taxing units may face budget challenges if the bill prevents them from including appealed properties in rate calculations, creating temporary revenue gaps
  • Fairness to non-appealing taxpayers: Other property owners might face higher rates if appealed properties are excluded from the calculation base
  • Appeal litigation incentives: The provision could encourage more property owners to file appeals if it provides temporary tax relief during the appeal process
  • Administrative complexity: Tax assessors and collectors must track and segregate properties under appeal, requiring procedural changes and potential system upgrades

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

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