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