The bill amends the Texas Tax Code to implement new regulations regarding the selection and responsibilities of chief appraisers in appraisal districts. A significant change is the transition from an appointed chief appraiser to an elected one, with voters in the respective counties electing the chief appraiser for a two-year term starting from the primary and general elections in 2026. To qualify for the position, candidates must have been residents of the county for at least four years prior to taking office. The bill also introduces provisions for training and education for appraisal review board members, establishing a fee structure for training courses that cannot exceed $50 per person.

Additionally, the legislation emphasizes the independence of appraisal review boards by prohibiting certain communications that could lead to conflicts of interest between board members and appraisal district employees. It includes amendments to clarify the responsibilities of appraisal review board members and chief appraisers, such as requiring taxpayer liaison officers to report specific communications to their appointing authority. The bill aims to enhance the integrity, transparency, and accountability of the appraisal process in Texas, ensuring that chief appraisers and appraisal review board members adhere to ethical standards and operational requirements.

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