Texas Statutes
Chapter 25 - Local Appraisal
Section 25.18. Periodic Reappraisals

Sec. 25.18. PERIODIC REAPPRAISALS. (a) Each appraisal office shall implement the plan for periodic reappraisal of property approved by the board of directors under Section 6.05(i).
(b) The plan shall provide for the following reappraisal activities for all real and personal property in the district at least once every three years:
(1) identifying properties to be appraised through physical inspection or by other reliable means of identification, including deeds or other legal documentation, aerial photographs, land-based photographs, surveys, maps, and property sketches;
(2) identifying and updating relevant characteristics of each property in the appraisal records;
(3) defining market areas in the district;
(4) identifying property characteristics that affect property value in each market area, including:
(A) the location and market area of property;
(B) physical attributes of property, such as size, age, and condition;
(C) legal and economic attributes; and
(D) easements, covenants, leases, reservations, contracts, declarations, special assessments, ordinances, or legal restrictions;
(5) developing an appraisal model that reflects the relationship among the property characteristics affecting value in each market area and determines the contribution of individual property characteristics;
(6) applying the conclusions reflected in the model to the characteristics of the properties being appraised; and
(7) reviewing the appraisal results to determine value.
(c) A taxing unit by resolution adopted by its governing body may require the appraisal office to appraise all property within the unit or to identify and appraise newly annexed territory and new improvements in the unit as of a date specified in the resolution. On or before the deadline requested by the taxing unit, which deadline may not be less than 30 days after the date the resolution is delivered to the appraisal office, the chief appraiser shall complete the appraisal and deliver to the unit an estimate of the total appraised value of property taxable by the unit as of the date specified in such resolution. The unit must pay the appraisal district for the cost of making the appraisal. The chief appraiser shall provide sufficient personnel to make the appraisals required by this subsection on or before the deadline requested by the taxing unit. An appraisal made pursuant to this subsection may not be used by a taxing unit as the basis for the imposition of taxes.
Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, Sec. 106, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec. 23, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 10, eff. September 1, 2005.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle D - Appraisal and Assessment

Chapter 25 - Local Appraisal

Section 25.01. Preparation of Appraisal Records

Section 25.011. Special Appraisal Records

Section 25.02. Form and Content

Section 25.025. Confidentiality of Certain Home Address Information

Section 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information

Section 25.027. Restriction on Posting Information on Internet Website

Section 25.03. Description

Section 25.04. Separate Estates or Interests

Section 25.05. Life Estates

Section 25.06. Property Encumbered by Possessory or Security Interest

Section 25.07. Leasehold and Other Possessory Interests in Exempt Property

Section 25.08. Improvements

Section 25.09. Condominiums and Planned Unit Developments

Section 25.10. Standing Timber

Section 25.11. Undivided Interests

Section 25.12. Mineral Interest

Section 25.13. Exempt Property Subject to Contract of Sale

Section 25.135. Qualifying Trusts

Section 25.16. Property Losing Exemption During Tax Year

Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

Section 25.18. Periodic Reappraisals

Section 25.19. Notice of Appraised Value

Section 25.192. Notice of Residence Homestead Exemption Eligibility

Section 25.193. Notice of Certain Canceled or Reduced Exemptions

Section 25.195. Inspection by Property Owner

Section 25.20. Access by Taxing Units

Section 25.21. Omitted Property

Section 25.22. Submission for Review and Protest

Section 25.23. Supplemental Appraisal Records

Section 25.24. Appraisal Roll

Section 25.25. Correction of Appraisal Roll

Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes