The bill amends the Texas Tax Code to implement new regulations regarding the election 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 newly elected officials assuming office on January 1, 2027. To qualify for this position, candidates must have been residents of the county for at least four years prior to taking office. 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, the bill enhances the independence of appraisal review boards by prohibiting certain communications between officials and board members regarding appraisal matters, ensuring impartiality. It clarifies the definition of "incompetency" for the removal of a chief appraiser, now including failure to complete required training within a specified timeframe. Key amendments also include requirements for taxpayer liaison officers to report specific communications and the establishment of filing fees for candidates based on county population. The bill aims to improve transparency, accountability, and the electoral process for chief appraisers in Texas.

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