79S10367 JD-D

By:  Hilderbran                                                   H.B. No. 83 



A BILL TO BE ENTITLED

AN ACT

relating to limiting the frequency of reappraisals of real property 
for ad valorem tax purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 25.18, Tax Code, is amended by adding 
Subsections (b-1) and (b-2) to read as follows:
	(b-1)  The plan may not provide for reappraisal of a parcel 
of real property more often than once in any two-year period.  
Except as provided by Subsection (b-2), the appraisal office may 
not reappraise a parcel of real property in the district more often 
than once in any two-year period.
	(b-2)  Notwithstanding Subsection (b-1), the appraisal 
office may reappraise a parcel of real property in the year 
immediately following a year in which the parcel is sold.
	SECTION 2.  As soon as practicable after the effective date 
of this Act but not later than December 31, 2005, each appraisal 
office that has implemented a plan for periodic reappraisals of 
real property in the district shall amend that plan if necessary to 
conform to the change in law made by this Act.  For purposes of 
complying with Section 25.18(b-1), Tax Code, as added by this Act, 
the plan must provide that real property is not reappraised more 
often than once in the two-year period that includes the 2005 and 
2006 tax years.
	SECTION 3.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect November 1, 2005.