The bill, S.B. No. 2538, amends Section 25.18(a) of the Texas Tax Code to establish guidelines for the periodic reappraisal of property by appraisal offices. It mandates that each appraisal office must implement a reappraisal plan approved by the board of directors, while introducing new language that specifies the plan cannot include standards or timelines that would hinder the chief appraiser's ability to conduct property appraisals as required by Section 23.01(a).

The bill emphasizes the importance of flexibility in the appraisal process, ensuring that the chief appraiser can meet legal requirements without being constrained by rigid timelines. The act is set to take effect immediately upon receiving a two-thirds majority vote from both houses of the legislature; otherwise, it will take effect 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)