The bill amends the Texas Tax Code to reform the selection and responsibilities of chief appraisers in appraisal districts. It establishes that chief appraisers will be elected by county voters starting from the primary and general elections in 2026, with new officials assuming office on January 1, 2027. The bill sets specific residency and training requirements for chief appraisers and introduces a definition of "incompetency" for removal purposes, particularly emphasizing the necessity of completing required training within a specified timeframe. Additionally, it clarifies the roles of appraisal review boards and chief appraisers, while specifying that chief appraisers are not subject to certain election regulations applicable to other political candidates.

Furthermore, the legislation imposes restrictions on communication between appraisal district officials and appraisal review board members to prevent undue influence on property appraisals. It allows the comptroller to charge fees for training courses related to appraisal duties, capped at $50 per person, and ensures that appraisal district employees cannot influence property valuations unless they own or lease the property in question. The bill also mandates a training program for newly elected or appointed chief appraisers, focusing on ethical behavior and operational requirements, while repealing certain existing sections of the Tax Code to align with the new election processes. Overall, the bill aims to enhance transparency, accountability, and professionalism within Texas appraisal districts.

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 (Occupations Code 1151, Tax Code 6, Election Code 181, Election Code 144, Election Code 172, Local Government Code 87, Tax Code 5, Tax Code 22, Tax Code 1, Tax Code 42)