The bill amends the Texas Tax Code to implement new regulations regarding the selection and responsibilities of chief appraisers in appraisal districts. A key change is that chief appraisers will now be elected by county voters, serving two-year terms, and must meet specific residency and training requirements. The bill also allows the comptroller to charge a fee, not exceeding $50, for training courses related to appraisal duties, which cannot be conducted by appraisal district employees or board members. Additionally, it enhances the independence of appraisal review boards by prohibiting certain communications between appraisal district officials and board members concerning appraisal matters, and it clarifies the definition of "incompetency" for the removal of a chief appraiser, emphasizing the necessity of completing required training.

The bill establishes that the election of chief appraisers will commence during the primary and general elections in 2026, with newly elected officials assuming office on January 1, 2027. It includes provisions for the training of newly elected or appointed chief appraisers, ensuring they are well-informed about their roles and ethical standards. Furthermore, the bill outlines the requirement for taxpayer liaison officers to report specific communications to the appointing authority and clarifies permissible communications with appraisal review board members under certain conditions. It also specifies filing fees for chief appraiser candidates based on county population and details the nomination process. Overall, the bill aims to enhance transparency, accountability, and professionalism within appraisal districts, ensuring that chief appraisers are elected representatives rather than appointed officials.

Statutes affected:
Introduced: Tax Code 1.15, Tax Code 6.05, Tax Code 5.042, Tax Code 5.043, Tax Code 6.035, Tax Code 6.052, Tax Code 6.155, Tax Code 6.41, Tax Code 6.411, Tax Code 22.28, Tax Code 42.21, Election Code 144.001, Election Code 172.001, Election Code 172.002, Election Code 172.024, Election Code 172.025, Election Code 181.002, Election Code 181.0311, Election Code 181.032, Election Code 181.061, Local Government Code 87.041, Occupations Code 1151.164 (Tax Code 6, Tax Code 42, Tax Code 22, Tax Code 5, Election Code 172, Local Government Code 87, Tax Code 1, Occupations Code 1151, Election Code 181, Election Code 144)