89R21800 MLH-F
By: Turner, Geren H.B. No. 2786
Substitute the following for H.B. No. 2786:
By: Martinez Fischer C.S.H.B. No. 2786
A BILL TO BE ENTITLED
AN ACT
relating to the frequency with which certain appraisal districts
are required to reappraise property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.05(i), Tax Code, is amended to read as
follows:
(i) To ensure adherence with generally accepted appraisal
practices, the board of directors of an appraisal district shall
develop biennially a written plan for the periodic reappraisal of
all property within the boundaries of the district according to the
requirements of Section 25.18 and shall hold a public hearing to
consider the proposed plan. The written plan developed by the board
of directors of an appraisal district to which Section 6.0301
applies must provide for the annual reappraisal of all property
within the boundaries of the district. Not later than the 10th day
before the date of the hearing, the secretary of the board shall
deliver to the presiding officer of the governing body of each
taxing unit participating in the district a written notice of the
date, time, and place for the hearing. Not later than September 15
of each even-numbered year, the board shall complete its hearings,
make any amendments, and by resolution finally approve the plan.
Copies of the approved plan shall be distributed to the presiding
officer of the governing body of each taxing unit participating in
the district and to the comptroller within 60 days of the approval
date.
SECTION 2. Section 25.18, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) The plan implemented by an appraisal office for an
appraisal district to which Section 6.0301 applies shall provide
for the reappraisal of all real and personal property by the chief
appraiser each year. The chief appraiser shall use the most recent
information obtained through the reappraisal activities described
by Subsection (b) when performing a reappraisal.
SECTION 3. This Act takes effect January 1, 2026.