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.

HB 4809 allows owners of property qualifying for historic or archaeological site tax exemptions to protest how the appraised value is split between the land and the historic improvements (like buildings or sites). This directly affects property owners who already qualify for these exemptions but disagree with how tax assessors allocate value between the land and the historic structure. The bill amends Texas tax law to add a specific protest right for owners challenging the "allocation of appraised value between the structure or site and the land" as part of their property tax review. It does not change the exemption eligibility but gives owners a new avenue to contest valuation methods that impact their tax burden.