In Texas, property is reassessed for tax purposes:

Reassessment is not triggered solely by property sales. While sales data may be used in determining values, Texas law requires annual reassessment regardless of whether a property has been sold.

Texas does not have a 5-year reassessment cycle. Properties must be reassessed annually to comply with state law and ensure current values are used for tax calculations.

A 10-year reassessment cycle does not exist in Texas. Property values must be reassessed every year to maintain accurate tax assessments based on current market conditions.