The bill, H.B. No. 1952, amends the Texas Tax Code to modify the composition and governance of county appraisal district boards of directors, specifically for counties with populations under and over 75,000. For counties with populations less than 75,000, the bill changes the number of appointed directors from five to two and introduces three elected directors, who will 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 but beginning on odd-numbered years. The bill also clarifies the eligibility requirements for board members and outlines the process for filling vacancies in both appointed and elected positions.

For counties with populations of 75,000 or more, the bill similarly adjusts the board's composition, changing the number of appointed directors from five to three and increasing the number of elected directors from three to five. The county assessor-collector will serve as an ex officio director. The bill aims to enhance the governance structure of appraisal districts by ensuring a more balanced representation of both appointed and elected members, while also establishing clear procedures for filling vacancies. The changes will take effect on September 1, 2025.

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