The Texas Constitution mandates that all taxable property be appraised in accordance with its market value (what it would sell for on January 1), and that taxation be equal and uniform. If appraisals are not updated on a regular basis, these constitutional requirements will not be met.

In this instance, an improvement does not always indicate an addition or a change. Per the Texas Property Tax Code Sec. 1.04(3) “Improvement” means: (A) a building, structure, fixture, or fence erected on or affixed to the land; (B) a transportable structure that is designed to be occupied for residential or business purposes whether or not it is affixed to the land.

The appraisal district must repeat its appraisal process for property at least once every three years. To save time and money, the appraisal district uses mass appraisal to appraise large numbers of properties. In a mass appraisal, the district first collects detailed descriptions of each taxable property in the district. It then classifies properties according to a variety of factors, such as size, use, and construction type. Using data from recent property sales, the district appraises the value of typical properties in each class. Taking into account differences such as age or location, the district uses “typical” property values to appraise all the properties in each class.