HB 3851

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
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
(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.