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HB 4779

Relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.

89th Legislature (2025)

Texas bill HB 4779 changes how "value not in dispute" is calculated in property tax protests, potentially affecting burden of proof in tax appraisal appeals.

Referred to s/c on Property Tax Appraisals by Speaker
#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 4779

Legislative bill overview

HB 4779 modifies how Texas determines the "value not in dispute" in property tax protests and appeals. This technical measure adjusts the calculation methodology used when property owners challenge their assessed values, affecting which portion of a disputed property value remains undisputed during litigation or appeal proceedings.

Why is this important

Property tax protests are a primary mechanism for property owners to challenge assessments they believe are excessive. How "value not in dispute" is calculated directly impacts the burden of proof, procedural requirements, and potential outcomes in these disputes—ultimately affecting both property owners' legal costs and taxing jurisdictions' ability to collect assessed taxes.

Potential points of contention

  • Definition ambiguity: The bill's specific methodology for determining undisputed value could favor either taxpayers or appraisal districts depending on how broadly or narrowly "value not in dispute" is defined
  • Litigation burden: Changes to this calculation may shift evidentiary burdens between property owners and tax appraisers, potentially making protests easier or harder to pursue
  • Revenue implications: Adjusting dispute calculations could affect tax revenue if the methodology makes it easier for properties to be reassessed downward during appeals

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

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