The bill, H.B. No. 1952, amends the Texas Tax Code regarding the composition of county appraisal district boards of directors, specifically for counties with populations of less than 75,000 and those with populations of 75,000 or more. For less populous counties, the bill changes the number of appointed directors from five to two and introduces a requirement for three directors to be elected by majority vote during the general election for state and county officers. Additionally, it establishes that appointed members will serve staggered four-year terms, while elected members will also serve staggered four-year terms starting on January 1 of odd-numbered years. The bill also clarifies the eligibility criteria for board members and outlines the process for filling vacancies in both appointive and elective positions.

In counties with populations of 75,000 or more, the bill modifies the board's composition by changing the number of appointed directors from five to three and the number of elected directors from three to five. The county assessor-collector will serve as an ex officio director. The changes aim to streamline the governance of appraisal districts and ensure that board members are representative of the communities they serve. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 6.03, Tax Code 6.0301 (Tax Code 6)