Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

SB 2063 modifies Texas property tax procedures by restricting evidence used in appeals claiming unequal appraisal. It prohibits property owners protesting solely on unequal appraisal grounds from presenting market value evidence to appraisal review boards or courts. The bill also updates how comparable property values are calculated for such appeals, requiring use of the appraisal district's market value under specific statutory limitations. These changes apply only to protests filed on or after January 1, 2026, with prior cases governed by existing law. The bill directly affects property owners challenging tax assessments based on unequal appraisal without claiming overvaluation.