Texas SB678 allows reappraisal of property destroyed or damaged by an accidental fire if the fire occurs on or after January 1, 2026.

Texas SB678 amends the Tax Code to allow reappraisal for ad valorem taxation purposes of certain property completely destroyed or partially damaged by an accidental fire. A property owner may request the chief appraiser to reappraise the property if it is completely destroyed or at least 15 percent damaged by an accidental fire. The owner must make the request in writing within 180 days of the fire. The chief appraiser must complete the reappraisal as soon as practicable.

Texas SB678 allows reappraisal of property destroyed or damaged by an accidental fire if the fire occurs on or after January 1, 2026.

Texas SB678 amends the Tax Code to allow reappraisal for ad valorem taxation purposes of certain property completely destroyed or partially damaged by an accidental fire. A property owner may request the chief appraiser to reappraise the property if it is completely destroyed or at least 15 percent damaged by an accidental fire. The owner must make the request in writing within 180 days of the fire. The chief appraiser must complete the reappraisal as soon as practicable.