Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the plan required to be adopted by the board of
directors of an appraisal district for periodically conducting
certain reappraisal activities.
The plan can’t include standards the Tax Code doesn’t authorize.
The bill adds one sentence to the Tax Code saying an appraisal district's periodic reappraisal plan may not include a standard or timeline that is inconsistent with or not authorized by the Tax Code. It touches appraisal district boards and appraisal offices that adopt and carry out these plans. On the ground, appraisal districts cannot write their own extra reappraisal standards or schedules beyond what state law allows.
Labels
Labels: CROSS-PARTY HANDOFF. Lead author Paul Bettencourt (R) in the Senate. Lead sponsor Chris Turner (D) in the House. Party as the Legislative Reference Library lists it for the 89th Legislature.GOT HALFWAY. Passed the Senate on May 9, 2025. Died in the House: voted out of the Ways & Means committee 9-0, no floor vote.
relating to the plan required to be adopted by the board of
directors of an appraisal district for periodically conducting
certain reappraisal activities.
WHAT IT DOES
The plan can’t include standards the Tax Code doesn’t authorize.
The bill adds one sentence to the Tax Code saying an appraisal district's periodic reappraisal plan may not include a standard or timeline that is inconsistent with or not authorized by the Tax Code. It touches appraisal district boards and appraisal offices that adopt and carry out these plans. On the ground, appraisal districts cannot write their own extra reappraisal standards or schedules beyond what state law allows.
CHARGES
[ ] NONE FOUND
TOTAL
No significant fiscal implication to the State is anticipated.
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 final passage. Repeated tallies belong to separate votes.
Sources
SB 2538 (Bettencourt) Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
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 suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
SB 2538 (Bettencourt) Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
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 2538 (Bettencourt) Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities. (viva voce vote) (31-0) (31-0)
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.
Witnesses7
For
7
Against
0
On
0
Names
For
Self; Popp Hutcheson, Ryan LLC1 registration
Self; Texas association of property tax professionals1 registration
Texas association of appraisal districts1 registration
Texas Realtors2 registrations
Texas Taxpayers and Research Association2 registrations
Sources
7 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
89R15494 MLH-D
By: Bettencourt
S.B. No. 2538
A BILL TO BE ENTITLED
AN ACT
relating to the plan required to be adopted by the board of
directors of an appraisal district for periodically conducting
certain reappraisal activities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.18(a), Tax Code, is amended to read as
follows:
(a) Each appraisal office shall implement the plan for
periodic reappraisal of property approved by the board of directors
under Section 6.05(i). The plan may not include a standard or
timeline that is inconsistent with or not authorized by this code.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.
Monitoring 