Reassessment is the process of updating your property's assessed value. How and when this happens varies dramatically between Texas and California due to different state laws.
In Texas, all properties are reassessed annually. Every year, your appraisal district estimates your current market value and sends you a Notice of Appraised Value.
In California, under Prop 13, properties are only fully reassessed upon change of ownership or new construction. Otherwise, values increase a maximum of 2% annually—regardless of actual market changes.
Understanding reassessment rules helps you plan and protect yourself:
In Texas: Expect your value to be reviewed every year. Budget time each spring to check your notice and consider protesting. Values can jump significantly in hot markets.
In California: Your biggest reassessment risk is selling and rebuying—your new home will be assessed at current market value. Prop 19 offers some transfer options for seniors.
Both states allow you to challenge reassessments. The key is knowing your deadlines and having evidence to support a lower value.
Texas reassessment:
• Happens every year for all properties
• Based on current market value
• Notice mailed April-May
• Can be protested annually
California reassessment:
• Only upon sale or new construction
• Sets new base year value at current market
• Between reassessments: max 2% annual increase
• Can appeal if market drops below assessed value
This is why Texas homeowners face rising tax bills yearly, while long-time California owners enjoy values far below market.
In Texas, annually. In California, only upon sale, new construction, or ownership transfer—otherwise values are capped at 2% increases per year under Prop 13.
In Texas, no—annual reassessment is required by law. In California, avoiding sale or major construction prevents full reassessment. Certain transfers (spouse, some parent-child) may avoid triggering reassessment.
You can appeal. In Texas, file a protest by the deadline on your notice (typically May 15). In California, file an Assessment Appeal Application between July 2 and November 30 if market value is below assessed value.