S.B. No. 974 amends the Texas Tax Code to clarify the eligibility of school district employees, specifically teachers, to serve on the appraisal review board of an appraisal district. The bill introduces a new provision that makes it an offense for a member of a school district's board of trustees or an employee to communicate with a teacher serving on the appraisal review board with the intent to influence their decisions. This aims to prevent conflicts of interest and ensure the integrity of the appraisal review process.

Additionally, the bill modifies existing eligibility criteria for serving on the appraisal review board by explicitly stating that a person employed by a school district as a teacher is allowed to serve, whereas previously, such individuals were considered ineligible. The changes take effect on September 1, 2025, and reflect a shift towards including educators in the appraisal review process while maintaining ethical standards.

Statutes affected:
Introduced: Tax Code 6.412 (Tax Code 6)
Senate Committee Report: Tax Code 6.412 (Tax Code 6)
Engrossed: Tax Code 6.412 (Tax Code 6)
House Committee Report: Tax Code 6.411, Tax Code 6.412 (Tax Code 6)
Enrolled: Tax Code 6.411, Tax Code 6.412 (Tax Code 6)