Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

SB 1052 proposes changes to how Texas property tax rates are calculated when a property owner notifies a taxing unit they plan to appeal an appraisal review board's decision on their property's value. It directly affects property owners in coastal counties (with under 500,000 population) who file appeals for high-value properties, particularly if their property was among the top 10 in value in the previous year. The bill requires electronic tax calculation forms that automatically match data from official appraisal rolls and ensure accurate tax rate calculations during these appeals. If passed, it would streamline the process for taxing units handling property tax disputes but is currently pending in committee.