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Bill

HB 1940

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.

89th Legislature (2025) Introduced by Jay Dean

Bill authorizes Texas appraisal districts to legally implement multi-year reappraisal cycles instead of mandatory annual property assessments, reducing administrative costs but potentially delaying tax adjustments.

Referred to s/c on Property Tax Appraisals by Speaker
#taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · HB 1940

Legislative bill overview

HB 1940 clarifies and expands the authority of Texas appraisal offices to adopt reappraisal schedules that occur less frequently than every year. Currently, the bill addresses ambiguity in statute regarding whether appraisal districts can legally implement multi-year reappraisal cycles rather than the traditional annual appraisal process.

Why is this important

Property tax assessments directly affect tax bills for homeowners and businesses. Moving to less frequent reappraisals could reduce administrative costs for appraisal districts but may delay tax adjustments when property values change significantly, potentially creating equity issues where similar properties are taxed differently based on when they were last appraised.

Potential points of contention

  • Market responsiveness: Less frequent appraisals mean property value changes won't be reflected in taxes as quickly, potentially disadvantaging buyers in appreciating markets and benefiting those with older appraisals
  • Administrative burden vs. cost savings: While reducing workload for appraisal offices, less frequent reappraisals may create backlogs and resource constraints when appraisals eventually do occur
  • Equity concerns: Properties appraised in different years could have significant tax disparities despite similar current market values, raising fairness questions about property tax uniformity

Compiled from official sources — confirm details with the bill’s official record.

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