H.B. No. 4744 amends Section 6.05 of the Texas Tax Code to enhance the responsibilities of the board of directors of an appraisal district. The bill requires the board to develop a written plan for the periodic reappraisal of all property within the district's boundaries every two years, ensuring compliance with generally accepted appraisal practices and the specific requirements of Section 23.01. Additionally, the board must hold a public hearing to consider the proposed plan, with notice provided to the governing bodies of each taxing unit participating in the district at least ten days prior to the hearing. The board is also mandated to complete its hearings and approve the plan by September 15 of each even-numbered year, distributing copies of the approved plan to relevant parties within 60 days.

The bill emphasizes the importance of transparency and public involvement in the appraisal process by requiring public hearings and timely notifications. It aims to ensure that appraisal practices are consistent and adhere to established standards, thereby improving the overall effectiveness and accountability of appraisal districts in Texas. The provisions of this act will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 6.05 (Tax Code 6)