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HB 3403

Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.

89th Legislature (2025) Introduced by Cody Harris and 1 co-sponsor

HB 3403 grants Texas appraisers and appraisal districts expanded legal standing to appeal appraisal review board decisions, potentially increasing property tax dispute litigation.

Referred to s/c on Property Tax Appraisals by Speaker
#taxation--property-appealoftaxdecisions(i0796) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · HB 3403

Legislative bill overview

HB 3403 expands the legal standing of chief appraisers, appraisal districts, and appraisal review boards in Texas to bring certain claims in appeals of appraisal review board orders. Currently, these entities have limited ability to challenge appraisal review board decisions through the appeals process. This bill would broaden their litigation rights in property tax appraisal disputes.

Why is this important

Property tax appraisals significantly affect both government revenue and property owner tax burdens. Currently, property owners can appeal appraisal decisions, but appraisers and districts have limited recourse if they believe review boards made incorrect rulings. Expanding their appellate rights could balance the dispute resolution process, though it may also increase litigation costs and complexity in the property tax system.

Potential points of contention

  • Imbalance of power: Giving government appraisers more litigation authority could disadvantage individual property owners who already face resource constraints in tax disputes
  • Increased litigation costs: Expanding who can bring appeals may lead to more lawsuits, raising administrative burden and costs for taxpayers and courts
  • Scope ambiguity: The bill's reference to "certain claims" is vague—the specific types of claims appraisers can pursue remain undefined without seeing the full text

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

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