Relating to the authority of an appraisal district to purchase, finance the purchase of, or lease real property or construct or finance the construction of improvements to real property.

SB 2073 amends Texas law to clarify that county property tax offices (appraisal districts) may purchase, lease, or construct improvements to real property for their offices. It requires approval from 75% of the taxing units that appoint the district's board for property acquisitions or construction, but not for financing these actions. The bill establishes a process where the chief appraiser must notify taxing unit governing bodies of proposed property actions, giving them 30 days to approve or disapprove. This applies only to proposals notified on or after the bill's September 1, 2023 effective date. The law directly affects county appraisal districts and the taxing units that govern them.