TX SB678

Property owners may request reappraisal of real property (including manufactured homes used as dwellings) that is completely destroyed or at least 15% damaged by an accidental fire

Written reappraisal requests must be submitted to the chief appraiser within 180 days of the fire occurring

Taxes for the year of the fire are prorated based on the property's pre-fire value for days before the fire and the reappraised value for the remaining days of the tax year

The comptroller must develop and distribute reappraisal guidelines to appraisal districts by January 1, 2026, in consultation with those districts

The law applies only to fires occurring on or after January 1, 2026, with the act taking effect immediately upon two-thirds legislative approval or September 1, 2025