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Signed Into Law
Signed June 22, 2025Effective 2025-09-01
SB973

Regular Session

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

Government Affairs & Regulatory Compliance Analysis

SB973: Government Affairs Overview

SB973 fundamentally alters property tax administration by empowering Chief Appraisers to bypass periodic reappraisal cycles and adjust values "as necessary," effectively eliminating the reliance on multi-year valuation stability. Additionally, the bill expands public transparency, authorizing Appraisal Districts (CADs) to publish detailed overhead sketches, field records, and street-level photography of residential and commercial assets, which necessitates immediate verification of government data by property owners.

Sen. Sarah Eckhardt·Senate Bill·Regular Session

Low
Low Cost
Effective:2025-09-01
Business Impact

Who SB973 Affects

This legislation has regulatory implications for the following Texas businesses and organizations:

Regulatory Priority: low

Standard regulatory changes (effective 2025-09-01). Review during normal business planning.

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Real Estate

Affected business types:

  • Property developers
  • Commercial landlords
  • Property managers
  • Real estate investors
View all real estate legislation

Key Operational Considerations

  • 1Tax Consultant Engagement Letters: Amend scopes of work to explicitly require the verification of newly published "field records" and "overhead sketches" against actual property surveys.
  • 2Real Estate Agents: Brokers must verify that the CAD’s online street-level photos and sketches match listing data to prevent discrepancies during due diligence.

Estimated Cost Impact

lowMinimal cost impact anticipated.

Enforcing Agencies

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SB973
Low
Relating to the periodic reappraisal of property by, and the prohibition on posting on the Internet certain information held by, an appraisal district...
Low Compliance Urgency
Requires routine attention
Cost Impact
Low
Effective
2025-09-01
Enforcing Agencies
Comptroller of Public AccountsCounty Appraisal Districts
Primary Author: Sen. Sarah Eckhardt
89th Texas Legislature
jdkey.com
01

Compliance Analysis

Key implementation requirements and action items for compliance with this legislation

Implementation Timeline

  • Effective Date: September 1, 2025
  • Compliance Deadline: January 1, 2026 (Tax Year 2026)
  • *Note:* While the law is effective in September, the operational impact hits during the 2026 valuation cycle. You must audit new CAD data releases prior to the Spring 2026 protest season.
  • Agency Rulemaking: None explicitly mandated by statute. However, monitor the Comptroller’s Property Tax Assistance Division (PTAD) for guidance regarding privacy redaction standards for "street level photographs" and definitions of "general landscape features."

Immediate Action Plan

  • Audit CAD Portals (Q4 2025): As soon as CADs update their websites post-September 1, review your property profiles for the new sketches and photos.
  • Prepare for Annual Reappraisal: Adjust tax accruals and budgets assuming an annual revaluation, regardless of your CAD’s published reappraisal frequency.
  • Review Security Protocols: For sensitive facilities or high-net-worth assets, assess whether the publication of detailed site sketches (showing walls and distances) creates a physical security risk; if so, prepare to petition for redaction based on security exceptions.
  • Update Protest Evidence: Ensure your 2026 protest evidence packages include a verification or rebuttal of the CAD's specific "field record" data.

Operational Changes Required

Contracts

  • Tax Consultant Engagement Letters: Amend scopes of work to explicitly require the verification of newly published "field records" and "overhead sketches" against actual property surveys.
  • Data Vendor Agreements: If your business purchases real estate data feeds, modify vendor contracts to ensure ingestion of the new data fields (sketches, landscape features, and street-level imagery) authorized by Section 1.

Hiring/Training

  • In-House Tax Teams: Staff must be trained to interpret CAD "field records" and cross-reference them with architectural surveys. Discrepancies in published dimensions must be identified before values are certified.
  • Real Estate Agents: Brokers must verify that the CAD’s online street-level photos and sketches match listing data to prevent discrepancies during due diligence.

Reporting & Record-Keeping

  • Sketch Audits: You must create a "Discrepancy Log" for all owned properties. Compare the CAD’s new online "overhead sketch" (including pools, walls, and outbuildings) against your internal surveys. This log will be your primary evidence for factual correction motions (25.25(c)).

Fees & Costs

  • Tax Liability Risk: While there are no new filing fees, the publication of "landscape features" and "ancillary improvements" increases the likelihood of CADs capturing and valuing previously overlooked assets (e.g., extensive hardscaping, retaining walls), potentially increasing total tax liability.

Strategic Ambiguities & Considerations

  • "As Necessary" Reappraisal: Section 2 allows reappraisal "as necessary" regardless of the periodic plan. This grants Chief Appraisers broad discretion to target specific sub-markets or properties for off-cycle increases. Businesses can no longer rely on the "three-year cycle" defense.
  • "General Landscape Features": The statute permits sketches of "general landscape features" but fails to define the term. Expect aggressive CADs to interpret this broadly to include high-value site improvements (tennis courts, fountains, extensive paving) to justify value increases.

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JD Key Consulting specializes in Texas regulatory compliance strategy. Work directly with James Dickey—former Chairman of the Republican Party of Texas—to understand this bill's impact on your operations and develop an actionable compliance plan.

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Information presented is for general knowledge only and is provided without warranty, express or implied. Consult qualified government affairs professionals and legal counsel before making compliance decisions.

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Legislative Timeline

This bill's path through the Texas Legislature

Filed
Jan 29, 2025
Passed Senate
Mar 26, 2025
Passed House
May 28, 2025
Signed
Jun 22, 2025
Effective
Sep 1, 2025
TopicsElectronic Information SystemsTaxationTaxation--property-appraisals & Appraisal Districts
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Senate Authors

Sen. Sarah EckhardtDemocrat · Primary Author
Joint Authors

House Sponsor

Rep. Chris TurnerDemocrat · Primary Sponsor

Bill Text(with markup)

View bill text in multiple formats on Texas Legislature website

Fiscal NoteView Original

Related Legislation

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More from Sen. Sarah Eckhardt

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Related by Topic

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Quick Reference

Frequently Asked Questions

Common questions about SB973

Q

What does Texas SB973 do?

SB973 fundamentally alters property tax administration by empowering Chief Appraisers to bypass periodic reappraisal cycles and adjust values "as necessary," effectively eliminating the reliance on multi-year valuation stability. Additionally, the bill expands public transparency, authorizing Appraisal Districts (CADs) to publish detailed overhead sketches, field records, and street-level photography of residential and commercial assets, which necessitates immediate verification of government data by property owners.

Q

Who authored SB973?

SB973 was authored by Texas Senator Sarah Eckhardt during the Regular Session.

Q

When was SB973 signed into law?

SB973 was signed into law by Governor Greg Abbott on June 22, 2025.

Q

Which agencies enforce SB973?

SB973 is enforced by Comptroller of Public Accounts (General Oversight) and County Appraisal Districts (CADs).

Q

How significant are the changes in SB973?

The regulatory priority for SB973 is rated as "low". Businesses and organizations should review the legislation to understand potential impacts.

Q

What is the cost impact of SB973?

The cost impact of SB973 is estimated as "low". This may vary based on industry and implementation requirements.

Q

What topics does SB973 address?

SB973 addresses topics including electronic information systems, taxation and taxation--property-appraisals & appraisal districts.

Q

What are the key dates for SB973?

Key dates for SB973: Effective date is 2025-09-01. Consult with legal counsel regarding applicability.

Q

Which Texas businesses are affected by SB973?

SB973 primarily affects property owners and real estate professionals. These businesses should review the legislation with their legal and compliance teams to understand potential impacts.

Need Strategic Guidance on This Legislation?

JD Key Consulting is an Austin, Texas-based government affairs firm led by James Dickey, former Chairman of the Republican Party of Texas. We specialize in Texas regulatory compliance and legislative strategy for data centers, energy, banking, and manufacturing.

Legislative data provided by LegiScanLast updated: January 11, 2026