Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property, the official text

S.B. No. 2073

AN ACT

relating to the authority of an appraisal district to purchase,

finance the purchase of, or lease real property or construct or

finance the construction of improvements to real property.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 6.051(a) and (b), Tax Code, are amended

to read as follows:

(a) The board of directors of an appraisal district may

purchase, finance the purchase of, or lease real property and may

construct or finance the construction of improvements as necessary

to establish and operate the appraisal office or a branch appraisal

office.

(b) The acquisition or conveyance of real property or the

construction or renovation of a building or other improvement by an

appraisal district must be approved by the governing bodies of

three-fourths of the taxing units entitled to vote on the

appointment of board members. This subsection does not require

approval by the taxing units of the financing of the acquisition of

real property or the financing of the construction or renovation of

a building or other improvement. The board of directors by

resolution may propose a property transaction or other action for

which this subsection requires approval of the taxing units. The

chief appraiser shall notify the presiding officer of each

governing body entitled to vote on the approval of the proposal by

delivering a copy of the board's resolution, together with

information showing the costs of other available alternatives to

the proposal. On or before the 30th day after the date the

presiding officer receives notice of the proposal, the governing

body of a taxing unit by resolution may approve or disapprove the

proposal. If a governing body fails to act on or before that 30th

day or fails to file its resolution with the chief appraiser on or

before the 10th day after that 30th day, the proposal is treated as

if it were approved [disapproved] by the governing body.

SECTION 2. Section 6.051(b), Tax Code, as amended by this

Act, applies only to a proposed property transaction or other

action for which a chief appraiser sends notification under that

subsection on or after the effective date of this Act. A proposed

property transaction or other action for which notification is sent

before the effective date of this Act is governed by the law in

effect on the date the notification was sent, and the former law is

continued in effect for that purpose.

SECTION 3. This Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I hereby certify that S.B. No. 2073 passed the Senate on

April 24, 2025, by the following vote: Yeas 26, Nays 5.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 2073 passed the House on

May 28, 2025, by the following vote: Yeas 93, Nays 49, one

present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor