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

HB 4779 clarifies how property tax disputes are handled by defining "value not in dispute" as the taxable value listed on the appraisal roll from the *previous tax year* for properties under protest or appeal. This directly affects property owners, homeowners, and businesses challenging their tax assessments under Texas Tax Code Chapters 41, 41A, or 42. The bill establishes that the prior year's official appraisal becomes the default reference point during these proceedings, streamlining the dispute process. It takes effect January 1, 2026, and does not change tax rates or create new requirements.