Rep. John Otto (R-Dayton) headed The Property Tax Relief and Appraisal Reform Select Committee this interim and worked hard this session to get some significant property tax appraisal reform legislation passed. He filed a large bill with many reforms, and was successful in breaking the bill down and passing some of those measures, and other protections were also passed:

• HB 1309 by Rep. John Otto – Moved the date for the Comptroller to determine the Railroad rolling stock is one of the valuation components used in calculating county effective and rollback tax rates

• HB 3611 by Rep. John Otto - In less populated areas, it can be difficult to find well-qualified individuals with experience in property valuation and this bill authorizes the boards of directors in two or more adjoining appraisal districts to consolidate their Appraisal Review Boards.

• HB 3612 by Rep. John Otto – Creates a pilot program that allows taxpayer appeals from certain appraisal review board determinations in certain counties to be heard by the State Office of Administrative Hearings.

• HB 3613 by Rep. John Otto - Appraisals will consider the "highest and best use" of the property to arrive at fair market value. This allows for property to be valued on what it could produce rather than its current use. This legislation requires that the market value of a residence homestead be determined solely on the basis of the property's value as a residence homestead

• HJR 36 by Rep. John Otto – A constitutional amendment authorizing the legislature to provide for the ad valorem taxation of a residence homestead solely on the basis of the property's value as a residence homestead; authorizing the legislature to authorize a single board of equalization for two or more adjoining appraisal entities that elect to provide for consolidated equalizations; and authorizing the legislature to provide for the administration and enforcement of uniform standards and procedures for appraisal of property for ad valorem tax purposes.

• HB 8 by Rep. John Otto - Current law requires the comptroller of public accounts to annually conduct a property value study in each school district to ensure the equitable distribution of state funds to public schools. This bill – among other things – changes the property study from each year to each 2 years. Also creates the Comptroller's Property Value Study Advisory Committee

• HB 1038 by Rep. Ken Paxton – Under current law, appraisals are conducted under the cost method, the income method, or the market data comparison method. There are currently no exclusions to prevent appraisal districts from not counting the values of foreclosed properties or properties that have dropped in value, but this bill allows for those considerations.

• HB 2291 by Rep. Dan Gattis – This is a transparency and truth in taxation measure. This bill makes it easier for property owners to know when a taxing unit is raising taxes by requiring specific wording when a taxing unit increases taxes. Now a motion to set a tax rate that exceeds the current effective tax rate to be made in the following form: "I move that the property tax rate be increased by the adoption of a tax rate of (specify tax rate) taxes which is effectively a (insert percentage by which the proposed tax rate exceeds the effective tax rate) percent increase in the tax rate."

• SB 771 by Sen. Tommy Williams and Rep. John Otto – Clarifies the standards for which a successful property tax protest considers the true appraised value of the property. Among other things, provides that a property owner may appeal an appraisal review board order to binding arbitration as an alternative to filing an appeal and allows for a property owner to appeal an appraisal review board order through binding arbitration if the property qualifies as the owner's residence homestead and provides that a licensed attorney may initially qualify as an arbitrator.