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. Specifically, it clarifies that the prohibition on posting does not apply to aerial photographs depicting more than one separately owned building, street-level photographs of building exteriors, or field records and overhead sketches that show the outline of buildings, landscape features, and dimensions between them. The bill also ensures that the reappraisal plan implemented by each appraisal office cannot include standards or timelines that would hinder the chief appraiser's ability to comply with property appraisal requirements.

Additionally, the bill emphasizes the importance of timely property appraisals by allowing the chief appraiser to act as necessary to meet compliance standards. This legislative change aims to improve the efficiency and transparency of property appraisals while safeguarding sensitive information from being publicly accessible online. The act is set to take effect immediately upon receiving a two-thirds majority vote from both houses or on September 1, 2025, if that threshold is not met.

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)