The bill, S.B. No. 2538, amends Section 25.18(a) of the Texas Tax Code to enhance the requirements for appraisal districts regarding their periodic reappraisal plans. Specifically, it mandates that each appraisal office must implement a reappraisal plan approved by the board of directors, while also stipulating that the plan cannot include any standard or timeline that would hinder the chief appraiser's ability to assess properties as needed to meet the requirements outlined in Section 23.01(a).

This legislation aims to ensure that appraisal districts maintain flexibility in their reappraisal processes, allowing for timely and necessary property assessments. The bill is set to take effect immediately upon receiving a two-thirds majority vote from both houses of the legislature; otherwise, it will become effective on September 1, 2025.

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