The bill, H.B. No. 5055, aims to enhance the training and accountability of members serving on the boards of appraisal districts in Texas. It introduces a new section, 5.044, to the Tax Code, which mandates that the comptroller approve curricula and provide materials for training appraisal district board members. The comptroller is also tasked with supervising a comprehensive training course, issuing completion certificates, and making training materials available online. Members must complete this training before their term begins and cannot participate in board activities unless they have received a certificate of completion. Additionally, the comptroller may charge a fee of up to $50 for the training.

The bill also adds Section 6.0302, which requires individuals seeking appointment or election to the board of directors to sign an acknowledgment of their duties, ensuring they understand their responsibilities. Other amendments include changing the terminology from "periodic" to "annual" regarding property reappraisals and clarifying the appraisal process. The bill stipulates that the new training requirements and acknowledgment provisions will apply to individuals whose terms begin on or after January 1, 2026, while other amendments will take effect for ad valorem tax years starting after the bill's effective date of September 1, 2025.

Statutes affected:
Introduced: Tax Code 6.05, Tax Code 11.35, Tax Code 23.23, Tax Code 23.231, Tax Code 25.18 (Tax Code 11, Tax Code 23, Tax Code 25, Tax Code 6)