| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R3031 LHC-D | |
| 2 | 2 | By: Dean H.B. No. 1940 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the clarification of the authority of an appraisal | |
| 10 | 10 | office to approve and implement a plan providing for the | |
| 11 | 11 | reappraisal of property in the appraisal district less frequently | |
| 12 | 12 | than annually. | |
| 13 | 13 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 14 | 14 | SECTION 1. Section 23.01(a), Tax Code, is amended to read as | |
| 15 | 15 | follows: | |
| 16 | 16 | (a) Except as otherwise provided by this chapter, all | |
| 17 | 17 | taxable property is appraised at its market value as of January 1 of | |
| 18 | 18 | the tax year in which the property is appraised. | |
| 19 | 19 | SECTION 2. This Act takes effect September 1, 2025. |