Amends the Texas Tax Code to require appraisal offices to implement a reappraisal plan approved by the board of directors.

This bill amends the Texas Tax Code to mandate that each appraisal office implement a plan for periodic reappraisal of property, approved by the board of directors. The plan must not include a standard or timeline inconsistent with or not authorized by the code. The bill's effective date is contingent on a two-thirds vote in both legislative houses, otherwise it takes effect September 1, 2025.

Amends the Texas Tax Code to require appraisal offices to implement a reappraisal plan approved by the board of directors.

This bill amends the Texas Tax Code to mandate that each appraisal office implement a plan for periodic reappraisal of property, approved by the board of directors. The plan must not include a standard or timeline inconsistent with or not authorized by the code. The bill's effective date is contingent on a two-thirds vote in both legislative houses, otherwise it takes effect September 1, 2025.