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A BILL TO BE ENTITLED
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AN ACT
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relating to the clarification of the authority of an appraisal |
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office to approve and implement a plan providing for the |
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reappraisal of property in the appraisal district less frequently |
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than annually. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.01(a), Tax Code, is amended to read as |
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follows: |
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(a) Except as otherwise provided by this chapter, all |
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taxable property is appraised at its market value as of January 1 of |
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the tax year in which the property is appraised. |
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SECTION 2. This Act takes effect September 1, 2025. |