The bill amends the Texas Tax Code and Election Code to reform the election 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 outlines specific residency and training requirements for chief appraisers and introduces a definition of "incompetency," which includes failing to complete required training within a designated timeframe. Additionally, it allows the comptroller to charge a fee for training courses for appraisal review board members, capped at $50 per person.

To enhance the independence and integrity of appraisal review boards, the bill prohibits certain communications between officials and board members regarding property appraisals. It clarifies the roles and responsibilities of chief appraisers and appraisal district employees, ensuring their compensation is not tied to property value increases. The bill also modifies existing laws to specify communication restrictions and filing fees for chief appraiser candidates based on county population, while streamlining the nomination process for political parties. Overall, the legislation aims to improve governance and accountability within appraisal districts 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 (Tax Code 5, Occupations Code 1151, Election Code 181, Tax Code 1, Tax Code 6, Local Government Code 87, Election Code 172, Election Code 144, Tax Code 42)