BILL ANALYSIS

S.B. 1261

By: Bettencourt

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

There are concerns about a possible conflict of interest when an elected official of a taxing unit who is charged with setting tax rates is also able to serve as a chief appraiser charged with overseeing the appraisal process. S.B. 1261 seeks to address these concerns by establishing certain restrictions on employment as the chief appraiser for an appraisal district.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

S.B. 1261 amends the Tax Code to prohibit a person from being employed as the chief appraiser for an appraisal district if the person is an elected or appointed officer of a taxing unit located wholly or partly in the district.

EFFECTIVE DATE

January 1, 2020.