House Bill No. 5055 aims to enhance the training and accountability of members of appraisal district boards 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 board members. The training course must be at least four hours long and cover the responsibilities of board members, with completion required before the start of each term. Additionally, a fee of up to $50 may be assessed for the training, which must be made available online. The bill also establishes a requirement for individuals to sign an acknowledgment of their duties before being appointed or elected to the board, as outlined in the newly added Section 6.0302.

Furthermore, the bill amends several existing sections of the Tax Code to change the terminology from "periodic" to "annual" regarding property reappraisals and clarifies the appraisal process. It specifies that each appraisal office must implement an annual reappraisal plan approved by the board of directors and that the chief appraiser is responsible for reappraising all real and personal property each year. The changes will take effect on September 1, 2025, with specific provisions related to training and reappraisal applicable to terms beginning on or after January 1, 2026.

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 23, Tax Code 11, Tax Code 6, Tax Code 25)