House Bill No. 4742, introduced by Geren, amends Section 25.18 of the Texas Tax Code to grant school districts the authority to request a reappraisal of property by the appraisal district if no reappraisal has occurred in a given tax year. The new subsection (d) specifies that a school district can adopt a resolution to require the appraisal office to reappraise all property within its jurisdiction, following the guidelines set forth in Section 23.01(a). The chief appraiser is mandated to complete the reappraisal and provide supplemental appraisal records to the school district within a specified deadline, which cannot be less than 30 days from the resolution's delivery. Additionally, the school district is responsible for covering the costs associated with the reappraisal.

The bill emphasizes the need for the chief appraiser to allocate sufficient personnel to meet the reappraisal deadlines requested by the school district. This legislative change aims to enhance the ability of school districts to ensure accurate property appraisals, thereby potentially impacting their funding and resource allocation. The provisions of this act are set to take effect on January 1, 2026.

Statutes affected:
Introduced: Tax Code 25.18 (Tax Code 25)
House Committee Report: Tax Code 25.18 (Tax Code 25)
Engrossed: Tax Code 25.18 (Tax Code 25)