Counties use shifted property value schedules after 2026 reappraisals

The law directs qualifying counties to use an earlier property value schedule for one tax year, then use the schedule adopted for the 2026 reappraisal. These rules cover qualifying counties whose property reappraisal took effect January 1, 2026. The rule applies to counties with at least 15,000 people in the latest federal census and a property reappraisal effective January 1, 2026. For figuring when the next general reappraisal is due, the county is treated as if its most recent reappraisal took effect January 1, 2027. The earlier schedule applies only to the tax year beginning July 1, 2026. The 2026 schedule applies starting with the tax year beginning July 1, 2027, until a future reappraisal adopts a new schedule.

The law lets taxpayers appeal certain 2026 property appraisals during 2026 or, if they miss that year, during 2027. The rules cover an appraisal effective January 1, 2026; the missed-year option is limited to qualifying counties. A 2027 appeal is available only for property in a county with at least 15,000 people in the latest federal census. The taxpayer must submit the 2027 appeal on time under the rules for an appraisal effective January 1, 2027. Appeals may be made during calendar year 2026 or, under the missed-year rule, during calendar year 2027. Any adjustment applies to the tax year beginning July 1, 2027.

The law requires a person seeking appointment as a county assessor to pay a $20 fee for the required comprehensive examination. This applies to people selected to serve as county assessors who must take the comprehensive examination. The Department of Revenue uses collected fees to cover the cost of administering the examination. The fee applies to examinations conducted on or after October 1, 2026.