Bill > SB2538

This bill modifies the Texas Tax Code by amending Section 25.18(a) to clarify requirements for reappraisal plans in appraisal districts. Specifically, the bill requires that an appraisal district's reappraisal plan cannot include any standard or timeline that would prevent the chief appraiser from conducting property appraisals as necessary to meet the requirements of Section 23.01(a). In practical terms, this means that while appraisal districts must have a periodic reappraisal plan, this plan cannot restrict the chief appraiser's ability to assess and value properties when needed. The bill will take effect immediately if it receives a two-thirds vote from members of the Texas Legislature, or on September 1, 2025, if it does not receive the required immediate-effect vote. This modification ensures flexibility in property appraisal processes and prevents bureaucratic constraints that might impede accurate property valuation.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2538