Appraisal
Texas appraisal value is generally a Jan. 1 snapshot
The value date is not the day you get the notice.
Texas appraisal districts generally appraise taxable property as of Jan. 1.
That detail matters when a storm, repair, remodel, sale, or new construction happens near the turn of the year.
When you protest, anchor your evidence to the valuation date whenever possible.
Source to confirm: Texas Comptroller property tax basics