Texas Tax Code

§ 25.18 — PERIODIC REAPPRAISALS

TX § 25.18Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 25. LOCAL APPRAISAL

Statute text

(a)Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of directors under Section 6.05(i). The plan may not include a standard or timeline that prevents the chief appraiser from appraising property as necessary to comply with the requirements of Section 23.01(a).

(b)The plan shall provide for the following reappraisal activities for all real and personal property in the district at least once every three years:

(1)identifying properties to be appraised through physical inspection or by other reliable means of identification, including deeds or other legal documentation, aerial photographs, land-based photographs, surveys, maps, and property sketches;

(2)identifying and updating relevant characteristics of each property in the appraisal records;

(3)defining market areas in the district;

(4)identifying property characteristics that affect property value in each market area, including:

…

Legislative history

Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 10, eff. September 1, 2005. Acts 2025, 89th Leg., R.S., Ch. 1170 (S.B. 973), Sec. 2, eff. September 1, 2025.