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Property Tax Valuation Appeal Process

Concerning the property tax valuation appeal process.
2019 Regular Session
Fiscal Policy & Taxes
State Government
Bill Summary

Property tax - alternate protest and appeal procedures - notice and information for taxpayer - information taxpayer provides county. For counties that have elected to use the alternate protest and appeal procedures, the act requires:

  • A taxpayer who owns rent-producing commercial real property to provide the assessor with property rental information (rental information) on or before July 15 of the year of the appeal; and
  • The county assessor to mail the notice of determination regarding the appeal by August 15 of the year of the appeal instead of the last working day in August.

For all counties, the act modifies:

  • The rental information that a petitioner appealing the valuation of rent-producing commercial property or the denial of an abatement must provide to a county; and
  • The information related to a county's determination of the value that a county is required to provide to a petitioner who has filed an appeal with the board of assessment appeals.

A petitioner who provides rental information to an assessor as part of an alternate protest and appeal is not required to provide the same information in an appeal of the valuation.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    03/21/2019 Signed Act PDF
    03/11/2019 Final Act PDF
    03/04/2019 Rerevised PDF
    03/01/2019 Revised PDF
    02/19/2019 Reengrossed PDF
    02/15/2019 Engrossed PDF
    02/07/2019 Introduced PDF


Sponsor Type Legislators
Prime Sponsor

Rep. M. Gray
Sen. J. Gonzales



Rep. S. Bird, Rep. B. Buentello, Rep. R. Galindo, Rep. A. Valdez

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details