Monitoring the Session

SB 2073

Appraisal District Bill Makes 30 Days Of Silence A Yes

Became law, effective Sep 1, 2025

Verdict: Smells

SmellsInitial review
Sen. Judith ZaffiriniDSenate 21
Both charges, and why
Pitch: Debt and special districts

ACTUALLY

…“approval by the taxing units of the financing of the acquisition of”…

Bill text, House committee report version (H)

The bill gives appraisal districts authority to finance land and building purchases and exempts that financing from approval by the taxing units that fund them.

Pitch: Debt and special districts
Caption mismatch

THE TEXT

…“if it were approved [ disapproved ] by the governing body.”

Bill text, House committee report version (H)

The caption and pitch talk about clarifying financing authority, but the bill also flips the default so a taxing unit's silence counts as approval of a property deal instead of disapproval. That change shifts power over every purchase and building project, and the caption names it only loosely as part of the district's authority.

Caption mismatch

Initial review · graded Oct 22, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.

Caption from analyzed text · version H.

Summary

The committee analysis calls it “clear authority.” Districts can borrow without the taxing units’ sign-off.

The bill lets appraisal district boards borrow money to buy land or put up buildings for their offices, and says that borrowing does not need sign-off from the local taxing units. It touches appraisal districts and the cities, counties, school districts and other taxing units that vote on their property deals. On the ground, a taxing unit that does not act within 30 days on a proposed purchase or building project now counts as a yes instead of a no, starting with notices sent on or after September 1, 2025.

Labels

Labels: NO AUTOGRAPH. Became law without the governor's signature on Jun 20, 2025.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 1349 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.CROSS-PARTY HANDOFF. Lead author Judith Zaffirini (D) in the Senate. Lead sponsor Ryan Guillen (R) in the House. Party as the Legislative Reference Library lists it for the 89th Legislature.

Receipt

The receipt

89R-SB2073 · 2025-03-07

SOLD BY

Sen. Judith ZaffiriniDSenate 21

ITEM

relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.

WHAT IT DOES

The committee analysis calls it “clear authority.” Districts can borrow without the taxing units’ sign-off.

The bill lets appraisal district boards borrow money to buy land or put up buildings for their offices, and says that borrowing does not need sign-off from the local taxing units. It touches appraisal districts and the cities, counties, school districts and other taxing units that vote on their property deals. On the ground, a taxing unit that does not act within 30 days on a proposed purchase or building project now counts as a yes instead of a no, starting with notices sent on or after September 1, 2025.

CHARGES

[x] PITCH: DEBT AND SPECIAL DISTRICTS

ACTUALLY

…“approval by the taxing units of the financing of the acquisition of”…

Bill text, House committee report version (H)

The bill gives appraisal districts authority to finance land and building purchases and exempts that financing from approval by the taxing units that fund them.

[x] CAPTION MISMATCHanalysis confidence 55%

THE TEXT

…“if it were approved [ disapproved ] by the governing body.”

Bill text, House committee report version (H)

The caption and pitch talk about clarifying financing authority, but the bill also flips the default so a taxing unit's silence counts as approval of a property deal instead of disapproval. That change shifts power over every purchase and building project, and the caption names it only loosely as part of the district's authority.

TOTAL

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · April 29, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Local Government
  5. Scheduled for public hearing on . . .
  6. Considered in public hearing
  7. Testimony taken in committee
  8. Left pending in committee
  9. Considered in public hearing
  10. Vote taken in committee
  11. Reported favorably w/o amendments
  12. Recommended for local & uncontested calendar
  13. Committee report printed and distributed
  14. Placed on intent calendar
  15. Placed on local & uncontested calendar
  16. Laid before the Senate
  17. Read 2nd time & passed to engrossment
  18. Vote recorded in Journal
  19. Three day rule suspended
  20. Record vote
  21. Read 3rd time
  22. Passed
  23. Record vote
  24. Reported engrossed
  25. Received from the Senate
  26. Read first time
  27. Referred to s/c on Property Tax Appraisals by Speaker
  28. Posting rule suspended
  29. Scheduled for public hearing on . . .
  30. Considered by s/c in public hearing
  31. Testimony taken/registration(s) recorded in subcommittee
  32. Left pending in subcommittee
  33. Considered by s/c in formal meeting
  34. Reported from s/c favorably w/o amendment(s)
  35. Considered in formal meeting
  36. Reported favorably w/o amendment(s)
  37. Comte report filed with Committee Coordinator
  38. Committee report distributed
  39. Committee report sent to Calendars
  40. Considered in Calendars
  41. Placed on General State Calendar
  42. Read 2nd time
  43. Passed to 3rd reading
  44. Record vote RV#3783
  45. Statement(s) of vote recorded in Journal
  46. Read 3rd time
  47. Passed
  48. Record vote RV#3888
  49. Statement(s) of vote recorded in Journal
  50. House passage reported
  51. Reported enrolled
  52. Signed in the Senate
  53. Signed in the House
  54. Sent to the Governor
  55. Filed without the Governor's signature
  56. Effective on 9/1/25
FILED UNDER

DEBT AND SPECIAL DISTRICTS

THE TEXT

…“approval by the taxing units of the financing of the acquisition of”…

Bill text, House committee report version (H)

The bill gives appraisal districts authority to finance land and building purchases and exempts that financing from approval by the taxing units that fund them.

SIGNED FOR BY

House · 93 yea · 49 nay

Senate · 26 yea · 5 nay

Sources

House: Final passage · May 28, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · Apr 24, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Judith Zaffirini

Donors

Carlos M. Zaffirini Jr$110,000Killam Development Ltd.$73KTexas Trial Lawyers Association PAC$60K

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 · Jul 1, 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.

Carlos M. Zaffirini Jr$110,000.00
Killam Development Ltd.$72,700.00

Killam Development Ltd.

$72,700.00

Cash
$10,000.00
Paid by others
$62,700.00
Total
$72,700.00
advertising $33,000.00media $29,700.00

Also funds 3 other sitting lawmakers.

Derived recipient stock · Dec 9, 2024 to Sep 28, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Dec 16, 2025 to Aug 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: 101011018, 101057658.

Texas Trial Lawyers Association PAC$60,000.00

Texas Trial Lawyers Association PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 11, 2024 to Aug 31, 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: 100959783, 100987492, 101011018, 101035338, 101057658.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Killam Development Ltd.

$72,700.00

Cash
$10,000.00
Paid by others
$62,700.00
Total
$72,700.00
advertising $33,000.00media $29,700.00

Also funds 3 other sitting lawmakers.

Derived recipient stock · Dec 9, 2024 to Sep 28, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Dec 16, 2025 to Aug 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: 101011018, 101057658.

×

Texas Trial Lawyers Association PAC

$60,000.00

Cash
$60,000.00
Paid by others
$0.00
Total
$60,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 11, 2024 to Aug 31, 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: 100959783, 100987492, 101011018, 101035338, 101057658.

Votes5

House May 28, 2025

Yea
93
Nay
49
Present, not voting
1
Absent
0
Excused
7
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 3888

SB 2073 was passed by (Record 3888): 93 Yeas, 49 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 93 (published)
  • Nay: 49 (published)
  • Present, not voting: 1 (published)
  • Absent: 0 (derived from named list)
  • Excused: 7 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 27, 2025

Yea
75
Nay
52
Present, not voting
2
Absent
18
Excused
3
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 3783

SB 2073 was passed to third reading by (Record 3783): 75 Yeas, 52 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 75 (published)
  • Nay: 52 (published)
  • Present, not voting: 2 (published)
  • Absent: 18 (derived from named list)
  • Excused: 3 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Senate Apr 24, 2025

Final passage

Yea
26
Nay
5
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.

Sources

SB 2073 (Zaffirini) Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property. (viva voce vote) (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 24, 2025

Suspension of the three-day rule

Yea
26
Nay
5
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.

Sources

SB 2073 (Zaffirini) Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property. (viva voce vote) (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 24, 2025

Passage to engrossment

Yea
Not printed
Nay
Not printed
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

Senate journal

Names were not printed. No individual positions are inferred.

The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

SB 2073 (Zaffirini) Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property. (viva voce vote) (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks (26-5) "Nays" Hall, Hancock, Hughes, Middleton, Sparks

Published stock of positions for this vote, except where marked derived.

  • Yea: Not printed
  • Nay: Not printed
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Witnesses4
For
3
Against
1
On
0
Names

For

  • Self1 registration
  • Self; Texas Association of Appraisal Districts1 registration
  • Texas Association of Appraisal Districts1 registration

Against

  • Self1 registration
Sources

4 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · April 29, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version H by claude-opus-5-5, Oct 22, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 1349

by Sen. Zaffirini, same lead author · Died in committee · same text

Introduced text

Last action, Mar 16, 2023: Referred to Local Government

Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.

Caption, 88R bill history

Sources

Texas Senate · Filed Mar 7, 2025

06/20/2025 E Effective on 9/1/25

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed · House Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Sponsors
Ryan GuillenRHouse 31

House committee · Ways & Means · Committee vote 12 aye, 0 nay, 1 absent · Out of committee

Senate committee · Local Government · Committee vote 7 aye, 0 nay · Out of committee

Subjects

Property Interests--Real Property

Taxation--Property-Appraisals & Appraisal Districts

Text

The text as introduced · 427 words

By: Zaffirini
S.B. No. 2073

A BILL TO BE ENTITLED

AN ACT

relating to the authority of an appraisal district to purchase,

finance the purchase of, or lease real property or construct or

finance the construction of improvements to real property.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 6.051(a) and (b), Tax Code, are amended

to read as follows:

(a) The board of directors of an appraisal district may

purchase , finance the purchase of, or lease real property and may

construct or finance the construction of improvements as necessary

to establish and operate the appraisal office or a branch appraisal

office.

(b) The acquisition or conveyance of real property or the

construction or renovation of a building or other improvement by an

appraisal district must be approved by the governing bodies of

three-fourths of the taxing units entitled to vote on the

appointment of board members. This subsection does not require

approval by the taxing units of the financing of the acquisition of

real property or the financing of the construction or renovation of

a building or other improvement. The board of directors by

resolution may propose a property transaction or other action for

which this subsection requires approval of the taxing units. The

chief appraiser shall notify the presiding officer of each

governing body entitled to vote on the approval of the proposal by

delivering a copy of the board's resolution, together with

information showing the costs of other available alternatives to

the proposal. On or before the 30th day after the date the

presiding officer receives notice of the proposal, the governing

body of a taxing unit by resolution may approve or disapprove the

proposal. If a governing body fails to act on or before that 30th

day or fails to file its resolution with the chief appraiser on or

before the 10th day after that 30th day, the proposal is treated as

if it were approved [ disapproved ] by the governing body.

SECTION 2. Section 6.051(b), Tax Code, as amended by this

Act, applies only to a proposed property transaction or other

action for which a chief appraiser sends notification under that

subsection on or after the effective date of this Act. A proposed

property transaction or other action for which notification is sent

before the effective date of this Act is governed by the law in

effect on the date the notification was sent, and the former law is

continued in effect for that purpose.

SECTION 3. This Act takes effect September 1, 2023.