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.

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Compliance Analysis

Key implementation requirements and action items for compliance with this legislation

Immediate Action Plan

Operational Changes Required

Strategic Ambiguities & Considerations

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Official Analysis

Bill Text(with markup)

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. 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.

Q

Who authored SB973?

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

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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 County Appraisal Districts (CADs) and Comptroller of Public Accounts (General Oversight).

Q

How urgent is compliance with SB973?

The compliance urgency for SB973 is rated as "low". Businesses and organizations should review the requirements and timeline to ensure timely compliance.

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.

Legislative data provided by LegiScanLast updated: November 25, 2025

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