TX HB4744

Requires appraisal district boards of directors to develop biennial reappraisal plans that adhere to both generally accepted appraisal practices and the requirements of Section 23.01 of the Tax Code (adding the Section 23.01 reference as new language)

Maintains existing requirement for boards to hold public hearings on proposed reappraisal plans, with written notice delivered to taxing unit presiding officers at least 10 days before the hearing

Boards must complete hearings, make amendments, and approve the final plan by resolution no later than September 15 of each even-numbered year

Approved plans must be distributed to presiding officers of participating taxing units and to the comptroller within 60 days of approval

Effective date: September 1, 2025