Texas 2025 - 89th Regular

Texas Senate Bill SB973

Filed
1/29/25  
Out of Senate Committee
3/24/25  
Voted on by Senate
3/26/25  
Out of House Committee
5/21/25  
Voted on by House
5/28/25  
Governor Action
6/22/25  

Caption

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

Impact

The implications of SB973 on state laws are significant, as it changes the framework under which property appraisals are conducted in Texas. By mandating regular reappraisals and refining what information can be disclosed publicly, the bill attempts to balance transparency with privacy concerns. This could potentially lead to more accurate property assessments, thereby affecting tax revenues for local governments that rely on such valuations. As a result, the bill may influence debates on property taxes and local governance across the state.

Summary

SB973 amends the Texas Tax Code to modify the procedures for the periodic reappraisal of property by appraisal districts. The bill seeks to enhance the accountability of these districts through the establishment of clearer guidelines for property valuations. Additionally, it prohibits appraisal districts from publicly posting certain information online to maintain confidentiality and protect privacy, particularly concerning sensitive property data. This reflects a dual approach of ensuring fair property assessments while acknowledging the importance of information security.

Sentiment

The legislative sentiment around SB973 appears to be mixed. Proponents of the bill argue that it is a necessary reform that will protect property owners' rights by ensuring more consistent and equitable property tax assessments. However, opponents raise concerns regarding the potential for decreased accountability and transparency in the appraisal process. This reflects a broader tension in property taxation discussions, where the need for local governments to function effectively in their revenue collection competes with citizens' rights to access information about public assessments.

Contention

A notable point of contention within discussions surrounding SB973 is the balance between public access to appraisal data and the protection of personal privacy. Some critics argue that by limiting the information available online, the bill undercuts the public's right to scrutinize the practices of appraisal districts. Others maintain that ensuring certain data remains confidential is essential for safeguarding property owners' interests. This ongoing debate underscores the complex dynamics at play in reforming property tax laws, particularly in regard to advocating for both transparency and privacy.

Companion Bills

No companion bills found.

Previously Filed As

TX SB2538

Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities.

TX HB2786

Relating to the frequency with which certain appraisal districts are required to reappraise property for ad valorem tax purposes and to a limitation on the authority of an appraisal district to increase the appraised value of property.

TX HB4742

Relating to the ability of a school district to request an appraisal of property by the appraisal district.

TX HB1766

Relating to a requirement that an appraisal district rely on an appraisal of real property prepared by an appraiser and submitted to the district by the property owner when determining the value of the property.

TX SB2068

Relating to the duty of an appraisal district to keep confidential certain identifying information provided by a property owner.

TX HB1940

Relating to the clarification of the authority of an appraisal office to approve and implement a plan providing for the reappraisal of property in the appraisal district less frequently than annually.

TX HB4043

Relating to a limitation on the frequency with which an appraisal district may reappraise property for ad valorem tax purposes.

TX SB472

Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.

TX HB17

Relating to the requirements regarding notice of certain property tax-related information to be provided by taxing units and appraisal districts.

TX SB365

Providing for the election of county appraisers and discontinuing the authority to form appraisal districts with district appraisers.

Similar Bills

No similar bills found.