The bill amends the Texas Tax Code to implement new regulations regarding the election and responsibilities of chief appraisers in appraisal districts. It mandates that chief appraisers be elected by county voters for a two-year term, with specific residency and training requirements. The bill defines "incompetency" for chief appraisers, including the failure to complete required training within a designated timeframe, and allows the comptroller to charge a fee for training courses, capped at $50 per person. Additionally, it emphasizes the independence of appraisal review boards by prohibiting certain communications between officials and board members to prevent conflicts of interest.

Moreover, the bill outlines the election process for chief appraisers, requiring elections to begin in 2026, with the first officials taking office on January 1, 2027. It specifies filing fees for candidates and the minimum number of petition signatures needed for various offices, while allowing political parties to nominate candidates through conventions or primary elections. A training program for newly elected or appointed chief appraisers is also mandated to ensure they understand their roles and responsibilities. Overall, the bill seeks to improve governance and accountability within appraisal districts and establish a clear electoral framework for chief appraisers.

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