BILL ANALYSIS

Senate Research Center	S.B. 2452
	By: Hancock
	Local Government
	4/25/2025
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

Current law prohibits the chief appraiser of an appraisal district from having their compensation linked to an increase in the total market, appraised, or taxable value of local property. However, the law is not specific about incentives that relate to factors that could lead to an increase in district property values.

Reports have indicated some chief appraisers may have incentives in their contract that encourage them to have appraisal values come within a certain percentage of the Property Value Study or other provisions that encourage appraisal values to be kept high. This seems to expose a loophole in the spirit of the compensation prohibition and is not encouraging chief appraisers to be neutral in their evaluation of residential and commercial property.

S.B. 2452 seeks to amend the Tax Code to clarify that no portion of a chief appraiser's compensation may be tied to any expectation of an increase in property values. 

As proposed, S.B. 2452 amends current law relating to the compensation of the chief appraiser of an appraisal district.

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 6.05(d), Tax Code, as follows:

(d) Prohibits any portion of the chief appraiser's compensation from being directly or indirectly linked to the expectation of an increase in the total market, appraised, or taxable value of property in the appraisal district. Deletes existing text prohibiting the chief appraiser's compensation from being directly or indirectly linked to an increase in the total market, appraised, or taxable value of property in the appraisal district.

SECTION 2. Effective date: upon passage or September 1, 2025.