The bill amends the Texas Tax Code to reform the selection and responsibilities of chief appraisers in appraisal districts. It mandates that chief appraisers will be elected by county voters starting from the primary and general elections in 2026, with newly elected officials assuming 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 related to appraisal duties, capped at $50 per person.

To promote impartiality in property valuation, the bill enhances the independence of appraisal review boards by prohibiting certain communications between officials and board members regarding appraisal matters. It clarifies the roles and restrictions of appraisal district employees, including the chief appraiser, and requires taxpayer liaison officers to report specific communications to appointing authorities. The bill also establishes filing fees for chief appraiser candidates based on county population and includes the chief appraiser in the list of offices for which vacancies can be filled by the commissioners court. Overall, these changes aim to improve transparency, accountability, and the electoral process for chief appraisers 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 1, Tax Code 6, Election Code 144, Occupations Code 1151, Local Government Code 87, Tax Code 5, Election Code 172, Election Code 181, Tax Code 42)