HB 4779
value not in dispute is last year’s taxable value
Died in committee
Verdict: No flags
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 determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.
Caption from analyzed text · version I.
Summary
One fixed rule for property tax protests and appeals.
This bill sets one fixed rule for the "value not in dispute" when an owner protests or appeals a property appraisal: it is the taxable value listed on last year's appraisal roll. It touches property owners who protest or appeal their appraisal and the appraisal districts and tax offices that handle those cases. On the ground, the undisputed amount in a protest or appeal is tied to last year's roll value instead of being left open, starting with tax years that begin on or after January 1, 2026.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 13, 2025 and referred to the House Ways & Means subcommittee on Property Tax Appraisals. No public hearing. The bill died.
Receipt
The receipt
89R-HB4779 · 2025-03-13
SOLD BY
ITEM
relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal.
WHAT IT DOES
One fixed rule for property tax protests and appeals.
This bill sets one fixed rule for the "value not in dispute" when an owner protests or appeals a property appraisal: it is the taxable value listed on last year's appraisal roll. It touches property owners who protest or appeal their appraisal and the appraisal districts and tax offices that handle those cases. On the ground, the undisputed amount in a protest or appeal is tied to last year's roll value instead of being left open, starting with tax years that begin on or after January 1, 2026.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to s/c on Property Tax Appraisals by Speaker
FILED UNDER
No verified beat found.
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 28, 2024 to Oct 24, 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.
Texans for Lawsuit Reform PAC$350,000.00
Texans for Lawsuit Reform PAC
$350,000.00
- Cash
- $350,000.00
- Paid by others
- $0.00
- Total
- $350,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 24, 2025 to Oct 23, 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: 101012315, 101037124, 101037559, 101066332, 101070691.
GOPAC Election Fund$115,000.00
GOPAC Election Fund
$115,000.00
- Cash
- $115,000.00
- Paid by others
- $0.00
- Total
- $115,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Jul 17, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Sep 20, 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: 101066332.
Texas REALTORS Political Action Committee$60,000.00
Texas REALTORS Political Action Committee
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
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.
TeamSources
Derived itemized flow · Sep 12, 2025 to Jul 16, 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: 101037124, 101037559, 101066332.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$350,000.00
- Cash
- $350,000.00
- Paid by others
- $0.00
- Total
- $350,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 24, 2025 to Oct 23, 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: 101012315, 101037124, 101037559, 101066332, 101070691.
GOPAC Election Fund
$115,000.00
- Cash
- $115,000.00
- Paid by others
- $0.00
- Total
- $115,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Jul 17, 2025 to Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Sep 20, 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: 101066332.
Texas REALTORS Political Action Committee
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
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.
TeamSources
Derived itemized flow · Sep 12, 2025 to Jul 16, 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: 101037124, 101037559, 101066332.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
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 13, 2025
04/03/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Apr 3 2025 12:38PM
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
Taxation--Property-Appeal of Tax Decisions
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Assessment & Collection
Taxation--Property-Tax Rate
Text
The text as introduced · 179 words
89R16256 CJC-F By: Cook H.B. No. 4779 A BILL TO BE ENTITLED AN ACT relating to the determination of the value not in dispute of property that is the subject of an ad valorem tax protest or appeal. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 1, Tax Code, is amended by adding Section 1.041 to read as follows: Sec. 1.041. DETERMINATION OF VALUE NOT IN DISPUTE. For purposes of this title, in the context of property that in a tax year is the subject of a protest under Chapter 41 or an appeal under Chapter 41A or 42, a reference to the value of the property not in dispute means the taxable value of the property as listed on the appraisal roll for the appraisal district that appraises the property in the preceding tax year. SECTION 2. The change in law made by this Act applies to an ad valorem tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026.