HB 1940
Property appraisal date tied to the appraisal year
Died in committee
Verdict: No flags
Editor's call: No flags. On Nov 1, 2026 the editor checked this charge against the bill's caption and removed it.
Corrected Nov 1, 2026
Corrected Nov 1, 2026 · We checked this summary against the bill text and fixed it.
Reviewed · Nov 1, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
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.
Caption from analyzed text · version I.
Summary
Market value would be measured on January 1 of the year appraised.
The bill rewrites one sentence of the Tax Code so that taxable property is valued at market value as of January 1 of the tax year in which it is appraised. It touches county appraisal districts and every property owner whose land or buildings are appraised for tax. In practice, it ties a property's value to the year it is actually appraised, which appears meant to back appraisal districts that do not reappraise every property every year, starting September 1, 2025.
Labels
Labels: QUICK READ: 109 WORDS. The bill as filed runs 109 words, counting the existing law it amends and the text it strikes. The median 89R bill as filed runs 441 words (derived, 8,702 graded bills, snapshot Oct 19, 2026).NEVER GOT A HEARING. Filed Jan 17, 2025 and referred to the House Ways & Means subcommittee on Property Tax Appraisals. No public hearing. The bill died.
Receipt
The receipt
89R-HB1940 · 2025-01-17
SOLD BY
ITEM
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.
WHAT IT DOES
Market value would be measured on January 1 of the year appraised.
The bill rewrites one sentence of the Tax Code so that taxable property is valued at market value as of January 1 of the tax year in which it is appraised. It touches county appraisal districts and every property owner whose land or buildings are appraised for tax. In practice, it ties a property's value to the year it is actually appraised, which appears meant to back appraisal districts that do not reappraise every property every year, starting September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to s/c on Property Tax Appraisals by Speaker
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Oct 28, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texans for Lawsuit Reform PAC$74,300.00
Texans for Lawsuit Reform PAC
$74,300.00
- Cash
- $65,000.00
- Paid by others
- $9,300.00
- Total
- $74,300.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 24, 2025 to Oct 19, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101007728, 101025857, 101035931, 101070129.
Texas Conservative Majority PAC$46,524.22
Texas Conservative Majority PAC
$46,524.22
- Cash
- $566.02
- Paid by others
- $45,958.20
- Total
- $46,524.22
Also funds 42 other sitting lawmakers.
Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Feb 17, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101036566.
Texas Sands PAC$42,166.67
Texas Sands PAC
$42,166.67
- Cash
- $37,500.00
- Paid by others
- $4,666.67
- Total
- $42,166.67
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 11, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100989410, 101025857, 101036566, 101070129.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$74,300.00
- Cash
- $65,000.00
- Paid by others
- $9,300.00
- Total
- $74,300.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Jun 24, 2025 to Oct 19, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101007728, 101025857, 101035931, 101070129.
Texas Conservative Majority PAC
$46,524.22
- Cash
- $566.02
- Paid by others
- $45,958.20
- Total
- $46,524.22
Also funds 42 other sitting lawmakers.
Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Feb 17, 2026 to Feb 20, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101036566.
Texas Sands PAC
$42,166.67
- Cash
- $37,500.00
- Paid by others
- $4,666.67
- Total
- $42,166.67
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 11, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100989410, 101025857, 101036566, 101070129.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas House · Filed Jan 17, 2025
03/14/2025 H Referred to s/c on Property Tax Appraisals by Speaker: Mar 14 2025 2:36PM
Texas Legislature Online · Introduced
Data snapshot Nov 1, 2026 at 10:30 AM CST. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Subjects
Taxation--Property-Appraisals & Appraisal Districts
Text
The text as introduced · 109 words
89R3031 LHC-D By: Dean H.B. No. 1940 A BILL TO BE ENTITLED AN ACT 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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.01(a), Tax Code, is amended to read as follows: (a) Except as otherwise provided by this chapter, all taxable property is appraised at its market value as of January 1 of the tax year in which the property is appraised . SECTION 2. This Act takes effect September 1, 2025.