Ad valorem tax protests and appeals on the ground of the unequal appraisal of property

Texas Senate Bill 2063 (SB2063) aimed to change how property owners in Texas can challenge their property tax assessments. Specifically, it sought to prevent appraisal districts from using market value evidence when property owners protest their tax assessments on the grounds that their property was appraised unequally compared to similar properties. The bill passed the Senate but did not become law as it died in the House.

Supporters of SB2063 argued that the bill would make the property tax appeal process fairer for property owners by focusing on uniformity in appraisals rather than market value, potentially leading to more equitable tax assessments.

Opponents contended that excluding market value evidence could undermine the accuracy of property appraisals, potentially leading to revenue shortfalls for local governments and creating disparities in tax burdens among property owners.