The bill amends the Texas Tax Code and Election Code to revise the selection process and responsibilities of chief appraisers in appraisal districts. It establishes that chief appraisers will be elected by county voters starting from the primary and general elections in 2026, with newly elected officials taking office on January 1, 2027. The bill emphasizes the importance of training for chief appraisers, focusing on ethical behavior, independence from political pressure, and public service. Additionally, it introduces a definition of "incompetency" for removal purposes, which includes failure to complete required training within a specified timeframe.

To enhance the integrity of the appraisal process, the bill includes provisions that restrict communication between appraisal review board members and appraisal district officials to prevent conflicts of interest. It clarifies permissible communications and outlines the responsibilities of the taxpayer liaison officer in reporting such interactions. The bill also modifies existing laws regarding candidate filing fees, signature requirements for petitions related to appraisal district offices, and the process for filling vacancies in the chief appraiser position. Overall, these changes aim to improve accountability and transparency within the appraisal system in Texas.

Statutes affected:
Introduced: Tax Code 1.15, Tax Code 6.05, Tax Code 5.042, Tax Code 5.043, Tax Code 6.035, Tax Code 6.052, Tax Code 6.155, Tax Code 6.41, Tax Code 6.411, Tax Code 42.21, Election Code 144.001, Election Code 172.001, Election Code 172.002, Election Code 172.024, Election Code 172.025, Election Code 181.002, Election Code 181.0311, Election Code 181.032, Election Code 181.061, Local Government Code 87.041, Occupations Code 1151.164 (Election Code 172, Tax Code 1, Election Code 144, Election Code 181, Tax Code 42, Tax Code 5, Occupations Code 1151, Tax Code 6, Local Government Code 87)