HB 416

Principle Criteria
neutral
Free Enterprise
neutral
Property Rights
neutral
Personal Responsibility
neutral
Limited Government
neutral
Individual Liberty
Digest
HB 416 proposes changes to several deadlines within the ad valorem tax system to provide additional time for various administrative and operational processes. The bill moves the deadline for chief appraisers to certify appraisal rolls from July 25 to August 25 and adjusts the estimated taxable value deadline to August 20. It extends the deadline for assessors to submit appraisal rolls and certify collection rates to governing bodies from August 1 to September 1. The deadlines for publishing tax rate calculations and notifications are shifted from August 7 to September 7. Taxing units must adopt tax rates by September 30 or within 30 days after receiving certified appraisal rolls, replacing the previous 60-day timeframe. The bill also provides flexibility for appraisal review boards in populous counties, allowing them to postpone the approval of appraisal records until September 15 under certain conditions. Filing deadlines for protests and scheduling hearings are adjusted to align with the revised appraisal timeline. These changes will apply to taxes levied for tax years beginning on or after January 1, 2026.
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