The bill amends the Texas Tax Code to reform the selection and responsibilities of chief appraisers in appraisal districts. It mandates that chief appraisers be elected by county voters for a two-year term, starting from the primary and general elections in 2026, with those elected assuming office on January 1, 2027. The bill sets forth specific residency and training requirements for candidates and introduces a definition of "incompetency" related to removal under local government law, particularly emphasizing the necessity of completing required training within a specified timeframe. Additionally, it establishes a taxpayer liaison officer to report communications to the appointing authority and outlines conditions for communication between appraisal district officials and appraisal review board members to prevent undue influence.

Furthermore, the bill introduces a training program for newly elected or appointed chief appraisers, covering essential topics such as ethical behavior and financial management. It also specifies candidate filing fees based on county population and the minimum number of signatures required for petitions related to appraisal district offices. The amendments clarify the roles of appraisal district employees and board members, ensuring that appraisals conducted by the chief appraiser or their relatives cannot be used in property value protests or appeals. Overall, the bill aims to enhance the integrity, transparency, and accountability of the appraisal process 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, Local Government Code 87, Election Code 144, Tax Code 1, Tax Code 42, Tax Code 6, Election Code 181, Election Code 172, Occupations Code 1151)