HB 1766

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
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter A, Chapter 23, Tax Code, is amended by
adding Section 23.02 to read as follows:
Sec. 23.02.  DETERMINATION OF VALUE BASED ON APPRAISAL
PROVIDED BY PROPERTY OWNER.  (a)  Notwithstanding any other
provision of this chapter and subject to Subsections (b) and (c), if
the owner of a parcel of real property provides to an appraisal
district a copy of an appraisal of the property, the chief appraiser
for the appraisal district shall determine the property's appraised
or market value for the current tax year to be the value determined
by the appraisal of the property provided by the property owner.
(b)  A property owner who intends to provide an appraisal
(1)  file with the appraisal district written notice of
the property owner's intent to provide an appraisal to the district
not later than November 30 of the tax year preceding the year for
which the property owner intends to provide the appraisal; and
(2)  provide the appraisal to the district not later
than April 1 of the tax year for which the appraisal was performed.
(c)  To be valid, an appraisal provided under Subsection (a)
(1)  performed not later than March 1 of the current tax
year and not earlier than December 1 of the preceding tax year;
(2)  performed by an appraiser licensed or certified
under Chapter 1103, Occupations Code, to appraise the type of real
property for which the appraisal is provided; and
(3)  attested to before an officer authorized to
(A)  the name and business address of the licensed
(B)  a description of the property that was the
(C)  a statement that the appraised or market
(i)  was, as applicable, the appraised or
market value of the property as of January 1 of the current tax
(ii)  was determined using a method of
appraisal authorized or required by this chapter; and
(D)  a statement that the appraisal was performed
in accordance with the Uniform Standards of Professional Appraisal
SECTION 2.  Section 23.02, Tax Code, as added by this Act,
applies only to an appraisal of real property for a tax year that
begins on or after the effective date of this Act.
SECTION 3.  This Act takes effect September 1, 2025.