Signed Into Law
Signed May 24, 2025Effective 2025-05-24
HB3093

Regular Session

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

Government Affairs & Regulatory Compliance Analysis

Business Impact

Who HB3093 Affects

Regulatory Priority: critical

Significant regulatory changes (effective 2025-05-24). Review with your legal and compliance teams to understand implications.

Estimated Cost Impact

Enforcing Agencies

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Compliance Analysis

Key implementation requirements and action items for compliance with this legislation

Immediate Action Plan

Operational Changes Required

Strategic Ambiguities & Considerations

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Information presented is for general knowledge only and is provided without warranty, express or implied. Consult qualified government affairs professionals and legal counsel before making compliance decisions.

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Quick Reference

Frequently Asked Questions

Common questions about HB3093

Q

What does Texas HB3093 do?

Effective immediately for the 2025 tax year, HB3093 mandates that owners of high-value industrial and commercial properties in Gulf Coast counties (population <500,000) must declare an "uncontested taxable value" prior to finalizing litigation. This law forces top-tier property owners to coordinate with tax assessors by August 7 to ensure local tax rates are calculated accurately, creating a critical new pre-litigation reporting step.

Q

Who authored HB3093?

HB3093 was authored by Texas Representative Denise Villalobos during the Regular Session.

Q

When was HB3093 signed into law?

HB3093 was signed into law by Governor Greg Abbott on May 24, 2025.

Q

Which agencies enforce HB3093?

HB3093 is enforced by Appraisal Districts, County Assessor-Collectors and Governing Bodies of Affected Taxing Units (Gulf Coast counties with pop. < 500,000).

Q

How significant are the changes in HB3093?

The regulatory priority for HB3093 is rated as "critical". Businesses and organizations should review the legislation to understand potential impacts.

Q

What is the cost impact of HB3093?

The cost impact of HB3093 is estimated as "low". This may vary based on industry and implementation requirements.

Q

What topics does HB3093 address?

HB3093 addresses topics including taxation, taxation--property-appeal of tax decisions, taxation--property-appraisals & appraisal districts, taxation--property-assessment & collection and taxation--property-tax rate.

Q

What are the key dates for HB3093?

Key dates for HB3093: Effective date is 2025-05-24. Rulemaking: Must update electronic tax rate calculation forms to include the required addendum for 'affected taxing units' to exclude contested values. (Immediate/As soon as practicable). Consult with legal counsel regarding applicability.

Q

Which Texas businesses are affected by HB3093?

HB3093 primarily affects property owners and real estate professionals. These businesses should review the legislation with their legal and compliance teams to understand potential impacts.

Legislative data provided by LegiScanLast updated: January 11, 2026