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A BILL TO BE ENTITLED
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AN ACT
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relating to the frequency with which certain appraisal districts |
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are required to reappraise property for ad valorem tax purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.05(i), Tax Code, is amended to read as |
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follows: |
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(i) To ensure adherence with generally accepted appraisal |
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practices, the board of directors of an appraisal district shall |
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develop biennially a written plan for the periodic reappraisal of |
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all property within the boundaries of the district according to the |
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requirements of Section 25.18 and shall hold a public hearing to |
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consider the proposed plan. The written plan developed by the board |
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of directors of an appraisal district to which Section 6.0301 |
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applies must provide for the annual reappraisal of all property |
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within the boundaries of the district. Not later than the 10th day |
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before the date of the hearing, the secretary of the board shall |
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deliver to the presiding officer of the governing body of each |
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taxing unit participating in the district a written notice of the |
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date, time, and place for the hearing. Not later than September 15 |
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of each even-numbered year, the board shall complete its hearings, |
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make any amendments, and by resolution finally approve the plan. |
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Copies of the approved plan shall be distributed to the presiding |
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officer of the governing body of each taxing unit participating in |
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the district and to the comptroller within 60 days of the approval |
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date. |
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SECTION 2. Section 25.18, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) The plan implemented by an appraisal office for an |
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appraisal district to which Section 6.0301 applies shall provide |
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for the reappraisal of all real and personal property by the chief |
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appraiser each year. The chief appraiser shall use the most recent |
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information obtained through the reappraisal activities described |
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by Subsection (b) when performing a reappraisal. |
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SECTION 3. This Act takes effect January 1, 2026. |