Texas law on any date › Tax Code
Tax Code §25.01
In force on Sep 01, 2025 · this text took effect Sep 01, 2025 · same as today's text
PREPARATION OF APPRAISAL RECORDS
(a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the district and stating the appraised value of each.
(b) The chief appraiser with the approval of the board of directors of the district may contract with a private appraisal firm to perform appraisal services for the district, subject to his approval. A contract for private appraisal services is void if the amount of compensation to be paid the private appraisal firm is contingent on the amount of or increase in appraised, assessed, or taxable value of property appraised by the appraisal firm.
(c) A contract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal, together with supporting data, must be made available to the appraisal district and such appraisals and supporting data shall be public records. "Supporting data" shall not be construed to include personal notes, correspondence, working papers, thought processes, or any other matters of a privileged or proprietary nature.
(d) This subsection applies only to an appraisal district established in a county with a population of 120,000 or more. The chief appraiser shall post on the appraisal district's Internet website the district's completed appraisal records required to be prepared under Subsection (a), other than records that are confidential under law, and must update the posted records at least once each week to include any change in the appraised value of property.
History: Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, Sec. 96, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533 ), Sec. 5, eff. September 1, 2025.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Sep 01, 2025 · seen Nov 2026–Nov 2026
Attorney General opinions that cite it
- JM-0072: Whether appraisal district may contract with chief appraiser for appraisal services
A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.