SB 1052 modifies the calculation of ad valorem tax rates for certain taxing units when a property owner notifies the appraisal review board of an intent to appeal a property valuation. It applies to taxing units in counties with populations under 500,000 that are located along the Gulf of Mexico. It allows these taxing units to exclude contested taxable values from their tax rate calculations, ensuring that tax rates are set based on more stable, uncontested property values. The bill also establishes notification and documentation requirements for property owners and taxing units regarding anticipated substantial litigation over property valuations​.