H.B. No. 4809

AN ACT
relating to the authority of an owner of property that qualifies for
an exemption as a historic or archeological site to protest the
allocation of the appraised value of the property between the land
and the improvements to the land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.24, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) For purposes of a structure or archeological site and
land subject to an exemption under this section, the property owner
may protest the appraised value of the structure or archeological
site and the appraised value of the land separately. A property
owner may protest the allocation of appraised value between the
structure or archeological site and the land.
SECTION 2. Section 41.41(a), Tax Code, as effective until
January 1, 2027, is amended to read as follows:
(a) A property owner is entitled to protest before the
appraisal review board the following actions:
(1) determination of the appraised value of the
owner’s property or, in the case of land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, determination of its appraised
or market value;
(2) unequal appraisal of the owner’s property;
(3) inclusion of the owner’s property on the appraisal
records;
(4) denial to the property owner in whole or in part of
a partial exemption;
(4-a) determination that the owner’s property does not
qualify for the circuit breaker limitation on appraised value
provided by Section 23.231;
(5) determination that the owner’s land does not
qualify for appraisal as provided by Subchapter C, D, E, or H,
Chapter 23;
(6) identification of the taxing units in which the
owner’s property is taxable in the case of the appraisal district’s
appraisal roll;
(7) determination that the property owner is the owner
of property;
(8) a determination that a change in use of land
appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
[or]
(9) a determination of:
(A) the appraised value of a structure or
archeological site that qualifies for an exemption under Section
11.24;
(B) the appraised value of the land necessary to
access the structure or site; and
(C) the allocation of the appraised value between
the structure or site and the land; or
(10) any other action of the chief appraiser,
appraisal district, or appraisal review board that applies to and
adversely affects the property owner.
SECTION 3. Section 41.41(a), Tax Code, as effective January
1, 2027, is amended to read as follows:
(a) A property owner is entitled to protest before the
appraisal review board the following actions:
(1) determination of the appraised value of the
owner’s property or, in the case of land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, determination of its appraised
or market value;
(2) unequal appraisal of the owner’s property;
(3) inclusion of the owner’s property on the appraisal
records;
(4) denial to the property owner in whole or in part of
a partial exemption;
(5) determination that the owner’s land does not
qualify for appraisal as provided by Subchapter C, D, E, or H,
Chapter 23;
(6) identification of the taxing units in which the
owner’s property is taxable in the case of the appraisal district’s
appraisal roll;
(7) determination that the property owner is the owner
of property;
(8) a determination that a change in use of land
appraised under Subchapter C, D, E, or H, Chapter 23, has occurred;
[or]
(9) a determination of:
(A) the appraised value of a structure or
archeological site that qualifies for an exemption under Section
11.24;
(B) the appraised value of the land necessary to
access the structure or site; and
(C) the allocation of the appraised value between
the structure or site and the land; or
(10) any other action of the chief appraiser,
appraisal district, or appraisal review board that applies to and
adversely affects the property owner.
SECTION 4. The changes in law made by this Act apply only to
a protest under Chapter 41, Tax Code, for which a notice of protest
is filed on or after the effective date of this Act.
SECTION 5. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 4809 was passed by the House on May
14, 2025, by the following vote: Yeas 140, Nays 1, 2 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 4809 was passed by the Senate on May
21, 2025, by the following vote: Yeas 30, Nays 1.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor