S.B. No. 973 amends the Texas Tax Code to enhance the regulations surrounding the periodic reappraisal of property by appraisal districts and to restrict the posting of certain property information online. The bill specifies that certain types of photographs, such as aerial images depicting more than one separately owned building, street-level photographs of building exteriors, and field records or overhead sketches that show the outline of buildings and landscape features, are exempt from previous restrictions. Additionally, it clarifies that the appraisal plan must not impose standards or timelines that hinder the chief appraiser's ability to comply with property appraisal requirements.

Furthermore, the bill mandates that each appraisal office must implement a plan for periodic property reappraisal as approved by the board of directors, ensuring that the chief appraiser can perform necessary appraisals without undue constraints. The act is set to take effect immediately upon receiving a two-thirds majority vote from both houses of the legislature or on September 1, 2025, if such a vote is not achieved.

Statutes affected:
Introduced: Tax Code 25.027 (Tax Code 25)
Senate Committee Report: Tax Code 25.027 (Tax Code 25)
Engrossed: Tax Code 25.027 (Tax Code 25)
House Committee Report: Tax Code 25.027 (Tax Code 25)
Enrolled: Tax Code 25.027, Tax Code 25.18 (Tax Code 25)