Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.
SB 472 amends Texas property tax law to clarify who can be sued in appeals of property valuation decisions. It prohibits the chief appraiser, appraisal district, or appraisal review board from filing counterclaims in these appeals and specifies that only the appraisal district (not the review board) can be named as a defendant. This directly affects property owners challenging valuations, appraisal districts, and review boards during tax appeals. The bill takes effect September 1, 2025, and applies only to appeals filed after that date.
Bill status
passed
3 of 5 stages cleared
Introduction
Nov 2024
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
Governor
Introduced Nov 22, 2024
Last action Apr 9, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Engrossed
·
4 edits
·
Apr 1, 2025
MODERATE
This bill updates Texas tax appeal procedures by clarifying who can be sued when challenging property tax assessments and repealing an outdated section. The changes ensure that petitions for review are brought against the correct parties (appraisal district and property owner) rather than the appraisal review board, which cannot be sued in these appeals.
Scope change
The bill's scope remains focused on property tax appeal procedures, but it modifies who can be held legally responsible in tax disputes and clarifies which parties may file counterclaims.
ELIGIBILITY
Petitions for review under Section 42.031 must now be brought against both the appraisal district and the property owner, not just the district.
REQUIREMENT
Section 42.02 was repealed, removing a requirement that petitions for review under Section 42.02 be brought against the comptroller.
New subsection added to Section 42.23 prohibiting chief appraisers, appraisal districts, or appraisal review boards from bringing counterclaims in tax appeals.
ENFORCEMENT
Added provision allowing appraisal districts to hire attorneys to file answers and dismiss suits filed against the appraisal review board in violation of the law.
Floor votes · Senate Apr 1, 2025
How they voted
25–5
Passed
Total votes 30
Apr 1, 2025
D
Democratic10
50% Nay
R
Republican20
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
26
Key actions
6
Committee
7
Apr 9, 2025
Committee
Referred to s/c on Property Tax Appraisals by Speaker
lower
Apr 9, 2025
Introduced
Read first time
lower
Apr 2, 2025
Introduced
Received from the Senate
lower
Apr 1, 2025
Upper · Passed
Passed
upper
Mar 24, 2025
Upper · Passed
Committee report printed and distributed
upper
Mar 24, 2025
Upper · Passed
Reported favorably w/o amendments
upper
Mar 20, 2025
Upper · Passed
Vote taken in committee
upper
Mar 17, 2025
Upper · Passed
Left pending in committee
upper
Mar 17, 2025
Upper · Passed
Testimony taken in committee
upper
Feb 3, 2025
Committee
Referred to Local Government
upper
Feb 3, 2025
Introduced
Read first time
upper
1 primary · 1 co-sponsor
Sponsors
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