Monitoring the Session

SB 472

chief appraisers lose the right to appeal review board rulings

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Kevin SparksRSenate 31

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 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.

Caption from analyzed text · version I.

Summary

No counterclaims when a property owner appeals, either.

The bill takes away the chief appraiser's right to appeal an appraisal review board's ruling to court by repealing Section 42.02 of the Tax Code. It also bars the chief appraiser, the appraisal district and the review board from filing a counterclaim when a property owner appeals a review board order to court. Starting with appeals filed on or after September 1, 2025, only the owner's side of a property tax value dispute can take it to court, and the district cannot use the owner's appeal to push back with its own claims.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R SB 1923 by Sen. Springer (Did not pass) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 1923 by Sen. Springer (Did not pass). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.GOT HALFWAY. Passed the Senate on Apr 1, 2025. Died in the House: never got out of the Ways & Means committee.

Receipt

The receipt

89R-SB472 · 2024-11-22

SOLD BY

Sen. Kevin SparksRSenate 31

+ 2 coauthors

ITEM

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.

WHAT IT DOES

No counterclaims when a property owner appeals, either.

The bill takes away the chief appraiser's right to appeal an appraisal review board's ruling to court by repealing Section 42.02 of the Tax Code. It also bars the chief appraiser, the appraisal district and the review board from filing a counterclaim when a property owner appeals a review board order to court. Starting with appeals filed on or after September 1, 2025, only the owner's side of a property tax value dispute can take it to court, and the district cannot use the owner's appeal to push back with its own claims.

CHARGES

[ ] NONE FOUND

TOTAL

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · March 15, 2025

Passage of the bill would prohibit an appraisal district from appealing an appraisal review board ruling or bringing a counterclaim in an appeal under Chapter 42 of the Tax Code. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Local Government
  5. Scheduled for public hearing on . . .
  6. Considered in public hearing
  7. Testimony taken in committee
  8. Left pending in committee
  9. Considered in public hearing
  10. Vote taken in committee
  11. Reported favorably w/o amendments
  12. Committee report printed and distributed
  13. Co-author authorized
  14. Placed on intent calendar
  15. Not again placed on intent calendar
  16. Placed on intent calendar
  17. Rules suspended-Regular order of business
  18. Record vote
  19. Read 2nd time & passed to engrossment
  20. Record vote
  21. Three day rule suspended
  22. Record vote
  23. Read 3rd time
  24. Passed
  25. Record vote
  26. Reported engrossed
  27. Received from the Senate
  28. Read first time
  29. Referred to s/c on Property Tax Appraisals by Speaker
FILED UNDER

No verified beat found.

SIGNED FOR BY

Senate · 26 yea · 5 nay

Sources

Senate: Final passage · Apr 1, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Kevin Sparks

Donors

Texans for Lawsuit Reform PAC$60KKyle & Jamie Stallings$25,000Tim Dunn$25,000

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 · Jul 25, 2024 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.

Texans for Lawsuit Reform PAC$60,000.00

Texans for Lawsuit Reform PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

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.

Team
Sources

Derived itemized flow · Oct 15, 2024 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: 101012623, 101029380, 101072732.

Kyle & Jamie Stallings$25,000.00
Tim Dunn$25,000.00
Money

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

×

Texans for Lawsuit Reform PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

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.

Team
Sources

Derived itemized flow · Oct 15, 2024 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: 101012623, 101029380, 101072732.

Votes4

Senate Apr 1, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 26, Nays 5. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 1, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Sparks moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that SB 472 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 26, Nays 5.

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 1, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read second time and was passed to engrossment by the following vote: Yeas 26, Nays 5. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 1, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Sparks moved to suspend the regular order of business to take up for consideration SB 472 at this time on its second reading: SB 472, 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. The motion prevailed by the following vote: Yeas 26, Nays 5.

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Witnesses11
For
9
Against
2
On
0
Names

For

  • Citizens for Appraisal Reform1 registration
  • National Federation of Independent Business (NFIB)1 registration
  • Self1 registration
  • Self; Ryan LLC, Popp Hutcheson1 registration
  • Self; TAPTP, TEXAS APARTMENT ASSOCIATION, Texas Disposal Systems, Christopher Investment Co1 registration
  • Texas Association of Business1 registration
  • Texas Disposal Systems1 registration
  • Texas Realtors1 registration
  • Texas Taxpayers and Research Association1 registration

Against

  • Self; Texas Assoc. of Appraisal Districts1 registration
  • Self; Travis Central Appraisal District1 registration
Sources

11 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · March 15, 2025

Passage of the bill would prohibit an appraisal district from appealing an appraisal review board ruling or bringing a counterclaim in an appeal under Chapter 42 of the Tax Code. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

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.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 1923

by Sen. Springer, different lead author · Did not pass · same text

Introduced text

Last action, May 23, 2023: Committee report sent to Calendars

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.

Caption, 88R bill history

Sources

Texas Senate · Filed Nov 22, 2024

04/09/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Apr 9 2025 11:27AM

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed

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

Coauthors
Pete FloresRSenate 24 Royce WestDSenate 23

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

Senate committee · Local Government · Committee vote 6 aye, 1 nay · Out of committee

Companion

HB 3403 by Harris (identical)

Subjects

Taxation--Property-Appeal of Tax Decisions

Taxation--Property-Appraisals & Appraisal Districts

Text

The text as introduced · 330 words

89R4588 CS-D

By: Sparks
S.B. No. 472

A BILL TO BE ENTITLED

AN ACT

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.

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

SECTION 1. Section 42.21(b), Tax Code, is amended to read as

follows:

(b) [ A petition for review brought under Section 42.02 must

be brought against the owner of the property involved in the

appeal. ] A petition for review brought under Section 42.031 must be

brought against the appraisal district and against the owner of the

property involved in the appeal. A petition for review brought

under Section 42.01(a)(2) or 42.03 must be brought against the

comptroller. Any other petition for review under this chapter must

be brought against the appraisal district. A petition for review

may not be brought against the appraisal review board. An appraisal

district may hire an attorney that represents the district to

represent the appraisal review board established for the district

to file an answer and obtain a dismissal of a suit filed against the

appraisal review board in violation of this subsection.

SECTION 2. Section 42.23, Tax Code, is amended by adding

Subsection (j) to read as follows:

(j) A chief appraiser, appraisal district, or appraisal

review board may not bring a counterclaim in an appeal brought under

this chapter.

SECTION 3. Section 42.02, Tax Code, is repealed.

SECTION 4. The changes in law made by this Act apply only to

an appeal that is filed on or after the effective date of this Act.

An appeal filed before the effective date of this Act is governed by

the law in effect on the date the appeal was filed, and the former

law is continued in effect for that purpose.

SECTION 5. This Act takes effect September 1, 2025.