Rep. Denise Villalobos introduced HB 3094, a bill on Taxation, to the Texas House on Thursday, Feb. 20 during the 89(R) legislative session, according to the Texas Legislature website.
More specifically, the official text was summarized by the state legislature as ’’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’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill amends the Texas Tax Code regarding the calculation of ad valorem tax rates in cases where a property owner intends to appeal a decision by an appraisal review board. It introduces definitions for “anticipated substantial litigation,” “associated business entity,” “contested taxable value,” and “uncontested taxable value.” The bill mandates electronic formats for tax forms, requiring their submission to county assessors and integration into public databases. Additionally, it requires chief appraisers to notify property owners and taxing units when properties with high taxable values may face substantial litigation. Property owners must declare uncontested taxable values when filing appeals, impacting the calculation of tax rates. The changes take effect for tax years beginning on or after Jan. 1, 2026, or sooner if the bill receives sufficient legislative support for immediate enactment.
Denise Villalobos, a member of the House Committee on Appropriations, proposed another eight bills during the 89(R) legislative session. She is also a member of the House Committee on Appropriations – S/C on Articles I, IV, & V, a member of the House Committee on Appropriations – S/C on Articles VI, VII, & VIII, a member of the House Committee on Local & Consent Calendars, and a member of the House Committee on Natural Resources.
Villalobos graduated from Texas A&M University-Kingsville in 2015 with a BA.
Denise Villalobos is currently serving in the Texas State House, representing the state’s 34th House district. She replaced previous state representative Abel Herrero in 2025.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Legislative Session | Author | Bill Number | Date Introduced | Short Description |
|---|---|---|---|---|
| 89(R) | Denise Villalobos | HB 3093 | 02/20/2025 | 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 |
| 89(R) | Denise Villalobos | HB 2877 | 02/14/2025 | Relating to the definition of a project financing zone for the purposes of certain municipalities that use certain tax revenue to fund convention center facilities, multipurpose arenas, venues, and related infrastructure |
| 89(R) | Denise Villalobos | HB 2863 | 02/14/2025 | Relating to a hearing on the refusal to issue or the revocation or suspension of a vehicle title |
| 89(R) | Denise Villalobos | HB 2760 | 02/12/2025 | Relating to judicial review of a Texas Workforce Commission decision in an unemployment compensation proceeding |
| 89(R) | Denise Villalobos | HB 2597 | 02/10/2025 | Relating to providing for a delay in the implementation of certain changes to the assignment of performance ratings under the public school accountability system |
| 89(R) | Denise Villalobos | HB 2487 | 02/05/2025 | Relating to a hearing on the refusal to issue or the revocation or suspension of a vehicle title |
| 89(R) | Denise Villalobos | HB 2309 | 01/31/2025 | Relating to the forfeiture of certain contraband and the authority of the attorney general to bring certain forfeiture actions |
| 89(R) | Denise Villalobos | HB 2306 | 01/31/2025 | Relating to changing the eligibility for release on parole of certain inmates serving sentences for trafficking offenses involving child victims and disabled individuals |
| 88(3) | Abel Herrero | HB 24 | 10/06/2023 | Relating to the designation of a portion of Farm to Market Road 70 in Nueces County as the Los Robles Trail |
| 88(R) | Abel Herrero | HB 4824 | 03/10/2023 | Relating to the employment of armed commissioned security officers as school district security personnel |
| 88(R) | Abel Herrero | HB 4826 | 03/10/2023 | Relating to the use of certain tax-exempt compressed natural gas and liquefied natural gas refueling facilities under certain circumstances |
| 88(R) | Abel Herrero | HB 4844 | 03/10/2023 | Relating to the use of a broker for the sale of real property by the Nueces County Hospital District |
| 88(R) | Abel Herrero | HB 4886 | 03/10/2023 | Relating to sexually violent predators and the prosecution of certain offenses involving prohibited items at correctional or civil commitment facilities; creating a criminal offense |
| 88(R) | Abel Herrero | HB 4931 | 03/10/2023 | Relating to requiring liability insurance for certain mixed beverage permit holders |
| 88(R) | Abel Herrero | HB 4266 | 03/09/2023 | Relating to the authority of certain municipalities to use certain tax revenue to fund convention center facilities, multipurpose arenas, venues, and related infrastructure |
| 88(R) | Abel Herrero | HB 4268 | 03/09/2023 | Relating to the period during which an employee may file a claim for unpaid wages with the Texas Workforce Commission |
| 88(R) | Abel Herrero | HB 4511 | 03/09/2023 | Relating to banning the use of pay-per-view in University Interscholastic athletic competitions |
| 88(R) | Abel Herrero | HB 3816 | 03/07/2023 | Relating to the use of metal or body armor while committing an offense; increasing a criminal penalty |
| 88(R) | Abel Herrero | HB 3817 | 03/07/2023 | Relating to a court requiring a defendant confined in a penal institution to appear by videoconference for certain pretrial proceedings |
| 88(R) | Abel Herrero | HB 3818 | 03/07/2023 | Relating to financial assistance paid to survivors of certain public school employees |
| 88(R) | Abel Herrero | HB 3911 | 03/07/2023 | Relating to a cost-of-living adjustment applicable to certain benefits paid by the Teacher Retirement System of Texas |
| 88(R) | Abel Herrero | HB 3236 | 03/02/2023 | Relating to the composition of the radiation advisory board |
| 88(R) | Abel Herrero | HB 3260 | 03/02/2023 | Relating to the expunction of arrest records and files by a statutory county court |
| 88(R) | Abel Herrero | HB 3261 | 03/02/2023 | Relating to preventing the loss of benefits by certain retirees of the Teacher Retirement System of Texas who resume service during a declared disaster |
| 88(R) | Abel Herrero | HB 2984 | 02/28/2023 | Relating to creating the criminal offense of tampering with an electronic monitoring device |
| 88(R) | Abel Herrero | HB 2640 | 02/22/2023 | Relating to health benefit coverage for bariatric surgery under the state employees group benefits program |
| 88(R) | Abel Herrero | HB 2548 | 02/21/2023 | Relating to designating December 8 as Special Hearts Day |
| 88(R) | Abel Herrero | HB 1991 | 02/07/2023 | Relating to the board of directors of the Texas Windstorm Insurance Association |
| 88(R) | Abel Herrero | HB 1992 | 02/07/2023 | Relating to policyholder approval for certain windstorm and hail insurance rate changes |
| 88(R) | Abel Herrero | HB 1332 | 01/13/2023 | Relating to the exemption of certain firefighters and police officers from jury service |
| 88(R) | Abel Herrero | HB 1314 | 01/12/2023 | Relating to the establishment by toll project entities of a discount program for electronic toll collection customers |
| 88(R) | Abel Herrero | HB 1315 | 01/12/2023 | Relating to the creation of the open burn pit registry fund and the issuance of specialty license plates to honor members of the United States armed forces exposed to open burn pits |
| 88(R) | Abel Herrero | HB 1278 | 01/11/2023 | Relating to eliminating certain state-required assessment instruments and certain end-of-course assessment instruments not required by federal law |
