Relating to the plan required to be adopted by the board of directors of an appraisal district for periodically conducting certain reappraisal activities.

SB 2538 amends Texas Tax Code Section 25.18(a) to require appraisal districts (which manage property valuations for tax purposes) to adopt reappraisal plans that strictly comply with existing tax code requirements. The bill prohibits these districts from establishing standards or timelines in their plans that conflict with or exceed current law. It directly affects appraisal district boards of directors, mandating they align their periodic property valuation schedules with statutory rules. This is a procedural change clarifying existing requirements, not a new policy impacting property owners or tax rates.