Monitoring the Session

HB 4703

comptroller writes rules on what counts as comparable

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Chris TurnerDHouse 101

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the application of the market data comparison method of appraisal to determine the market value of real property for ad valorem tax purposes.

Caption from analyzed text · version I.

Summary

Similar properties, same appraisal district where practicable.

The bill orders the state comptroller to write rules setting standards for deciding when one property counts as comparable to another in property tax appraisals. Those standards must look at how similar the properties are on the characteristics already listed in the appraisal law and, where practicable, favor comparable properties in the same appraisal district. Appraisers, appraisal districts and property owners who protest values would work from a uniform state standard for picking comparable sales starting January 1, 2026.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means subcommittee on Property Tax Appraisals on Apr 17, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB4703 · 2025-03-12

SOLD BY

ITEM

relating to the application of the market data comparison method of appraisal to determine the market value of real property for ad valorem tax purposes.

WHAT IT DOES

Similar properties, same appraisal district where practicable.

The bill orders the state comptroller to write rules setting standards for deciding when one property counts as comparable to another in property tax appraisals. Those standards must look at how similar the properties are on the characteristics already listed in the appraisal law and, where practicable, favor comparable properties in the same appraisal district. Appraisers, appraisal districts and property owners who protest values would work from a uniform state standard for picking comparable sales starting January 1, 2026.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 16, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to s/c on Property Tax Appraisals by Speaker
  4. Scheduled for public hearing in s/c on . . .
  5. Considered by s/c in public hearing
  6. Testimony taken/registration(s) recorded in subcommittee
  7. Left pending in subcommittee
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 27, 2024 to Jun 1, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$107,500.00

Texas Trial Lawyers Association PAC

$107,500.00

Cash
$107,500.00
Paid by others
$0.00
Total
$107,500.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Feb 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101006969, 101027154, 101035221, 101040103.

Texas REALTORS Political Action Committee$100,389.10

Texas REALTORS Political Action Committee

$100,389.10

Cash
$70,000.00
Paid by others
$30,389.10
Total
$100,389.10
mail $25,664.64text $3,089.24event $1,125.00Other filed descriptions $260.22advertising $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Mar 3, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101006969, 101027154, 101040103, 101064980.

Texas Sands PAC$84,000.00

Texas Sands PAC

$84,000.00

Cash
$84,000.00
Paid by others
$0.00
Total
$84,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Feb 6, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101040103.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$107,500.00

Cash
$107,500.00
Paid by others
$0.00
Total
$107,500.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Feb 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101006969, 101027154, 101035221, 101040103.

×

Texas REALTORS Political Action Committee

$100,389.10

Cash
$70,000.00
Paid by others
$30,389.10
Total
$100,389.10
mail $25,664.64text $3,089.24event $1,125.00Other filed descriptions $260.22advertising $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2024 to Mar 3, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101006969, 101027154, 101040103, 101064980.

×

Texas Sands PAC

$84,000.00

Cash
$84,000.00
Paid by others
$0.00
Total
$84,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 6, 2024 to Feb 6, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985193, 101040103.

Votes

No floor vote loaded for this bill.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 16, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Mar 12, 2025

04/17/2025 H Left pending in subcommittee

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Property Interests--Real Property

Taxation--Property-Appraisals & Appraisal Districts

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 184 words

89R16217 PRL-D

By: Turner
H.B. No. 4703

A BILL TO BE ENTITLED

AN ACT

relating to the application of the market data comparison method of

appraisal to determine the market value of real property for ad

valorem tax purposes.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 23.013, Tax Code, is amended by adding

Subsection (d-1) to read as follows:

(d-1) For purposes of Subsection (d), the comptroller by

rule shall establish standards to be used by a person when making a

determination that property is comparable to another property. The

standards must require the determination to be based on:

(1) the similarity of the properties with regard to

the characteristics described by Subsection (d); and

(2) to the extent practicable, the similarity to a

property located in the same appraisal district as the subject

property.

SECTION 2. As soon as practicable after the effective date

of this Act, the comptroller of public accounts shall establish the

standards required by Section 23.013(d-1), Tax Code, as added by

this Act.

SECTION 3. This Act takes effect January 1, 2026.