Section 9.4221 - LBA Deposit(a) Deposit amount. A deposit shall be submitted with each request for LBA in the following amount, as applicable:(1) $450 if the property qualifies as the property owner's residence homestead under Tax Code, § 11.13, and the appraised or market value, as applicable, is $500,000 or less as determined by the appraisal district for the most recent tax year.(2) $550 for all property not subject to paragraph (1) of this subsection.(b) Multiple properties. Where the property owner has appealed multiple properties, with one or more qualifying under subsection (a)(1) of this section and one or more qualifying under subsection (a)(2) of this section; the deposit must be made in the amount of subsection (a)(2) of this section.34 Tex. Admin. Code § 9.4221
Adopted by Texas Register, Volume 49, Number 15, April 12, 2024, TexReg 2311, eff. 4/16/2024