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 a criminal offense for a member of the board of trustees or an employee of a school district 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 process.

Additionally, the bill modifies existing eligibility criteria for serving on the appraisal review board by allowing individuals employed as teachers by a school district to participate, which was previously prohibited. The changes take effect on September 1, 2025, and reflect a shift towards inclusivity for 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)