Relating to the periodic reappraisal of property by, and the prohibition on posting on the Internet certain information held by, an appraisal district, the official text

S.B. No. 973

AN ACT

relating to the periodic reappraisal of property by, and the

prohibition on posting on the Internet certain information held by,

an appraisal district.

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

SECTION 1. Section 25.027(b), Tax Code, is amended to read

as follows:

(b) Subsection (a)(1) does not apply to:

(1) an aerial photograph that depicts [five or] more

than one separately owned building;

(2) a street level photograph of only the exterior of a

building; or

(3) a field record or overhead sketch of the property

that depicts only:

(A) the outline of one or more buildings on the

property;

(B) the general landscape features of the

property, including ponds, pools, and walls; and

(C) the dimensions of or distances between the

buildings and features depicted [buildings].

SECTION 2. Section 25.18(a), Tax Code, is amended to read as

follows:

(a) Each appraisal office shall implement the plan for

periodic reappraisal of property approved by the board of directors

under Section 6.05(i). The plan may not include a standard or

timeline that prevents the chief appraiser from appraising property

as necessary to comply with the requirements of Section 23.01(a).

SECTION 3. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I hereby certify that S.B. No. 973 passed the Senate on

March 26, 2025, by the following vote: Yeas 28, Nays 2; and that

the Senate concurred in House amendment on May 30, 2025, by the

following vote: Yeas 28, Nays 3.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 973 passed the House, with

amendment, on May 28, 2025, by the following vote: Yeas 79,

Nays 58, one present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor