TITLE: Relating to leave for certain public employees to protest certain property tax actions before an appraisal review board.

SUMMARY: Relating to leave for certain public employees to protest certain property tax actions before an appraisal review board.

FULL TEXT:
AN ACT relating to leave for certain public employees to protest certain property tax actions before an appraisal review board. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter Z, Chapter 661, Government Code, is amended by adding Section 661.925 to read as follows: Sec. 661.925. LEAVE TO PROTEST PROPERTY TAX ACTIONS. A state agency shall grant each employee of the agency who is entitled to pursue a protest under Subchapter C, Chapter 41, Tax Code, at least eight hours of leave each fiscal year without a deduction in salary or a loss of other forms of leave to pursue the protest under that subchapter. SECTION 2. Chapter 180, Local Government Code, is amended by adding Section 180.0095 to read as follows: Sec. 180.0095. LEAVE TO PROTEST PROPERTY TAX ACTIONS. (a) In this section, "political subdivision" includes a municipality, county, school district, water district, or any other special purpose district or authority. (b) The governing body of a political subdivision shall grant each employee of the political subdivision who is entitled to pursue a protest under Subchapter C, Chapter 41, Tax Code, at least eight hours of leave each fiscal year without a deduction in salary or loss of vacation leave, sick leave, or other paid leave to pursue the protest under that subchapter. SECTION 3. Section 180.0095, Local Government Code, as added by this Act, applies only to the fiscal year of a political subdivision that begins on or after the effective date of this Act. SECTION 4. This Act takes effect September 1, 2025.