SB 315 Summary

• Removes the word "physical" from the definition of "visual inspection program" in Section 2802, allowing inspections to be conducted without requiring direct physical examination of properties.

• Modifies Section 2821 to change language from "physically inspected" to inspected as part of the visual inspection cycle, and updates reference from "Ad Valorem Task Force Division" to "Division" in subsection D.

• Clarifies in Section 2823 that expenses for "physical on-site inspection of personal property" (instead of "physical" inspection) may be prorated among jurisdictions and removes "physical" terminology while maintaining requirements for billing statements and cost apportionment.

• Maintains the requirement that real property be inspected at least once every four years and that fair cash values of similar properties be established on an annual basis using accepted mass appraisal standards.

• Effective date: November 1, 2025.