BILL ANALYSIS

Senate Research Center	H.B. 148
89R22012 MLH-F	By: Turner et al. (Bettencourt)
	Local Government
	5/7/2025
	Engrossed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

The bill author has informed the committee that, while an appraisal district boards of directors play a critical role in overseeing the property tax appraisal process and ensuring fair property tax assessments, some board members may not be fully aware of or understand their statutory responsibilities. Further, without proper training, these board members may not be able to fulfill their roles to the best of their abilities, which could negatively impact the efficiency and effectiveness of an appraisal district. C.S.H.B. 148 seeks to address this issue and strengthen the qualifications and preparedness of members of an appraisal district board of directors by implementing a mandatory training and certification program for all board members to be completed before each anniversary of the date the member takes office.

H.B. 148 amends current law relating to the qualification of candidates for, and the training and education of members of, the board of directors 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 Chapter 5, Tax Code, by adding Section 5.044, as follows:

Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF DIRECTORS MEMBERS. (a) Requires a member of an appraisal district board of directors to successfully complete a training program prescribed by this section before each anniversary of the date the member takes office.

(b) Requires that the training program provide a member of the board of directors of an appraisal district with information regarding professional standards and requirements.

(c) Requires that the training required by this section for a member of the board of directors of an appraisal district that has contracted to perform duties relating to the assessment or collection of taxes include not less than eight hours of instruction on laws relating to those functions.

(d) Requires that the training required by this section be provided by an accredited institution of higher education, including an institution that is a part of or associated with an accredited institution of higher education, such as the V. G. Young Institute of County Government. Requires the institution providing the training, on completion of the training by a member of the board of directors of an appraisal district, to provide a certificate of completion to the member.

(e) Requires a member of the board of directors of an appraisal district who completes the training required by this section to file the certificate of completion provided to the member with the appraisal district. Requires the appraisal district to provide each certificate filed with the district since the Comptroller of Public Accounts of the State of Texas (comptroller) completed the most recent review of the district under Section 5.102 (Review of Appraisal Districts) to the comptroller as part of each review conducted under that section.

(f) Provides that, for purposes of removal under Subchapter B (Removal by Petition and Trial), Chapter 87, Local Government Code, "incompetency" in the case of a member of the board of directors of an appraisal district includes the failure to timely complete the training required by this section.

SECTION 2. Amends Subchapter A, Chapter 6, Tax Code, by adding Section 6.0302, as follows:

Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES. (a) Prohibits an individual from being appointed to an appointive position on the board of directors of an appraisal district unless the individual has signed the acknowledgement described by this section and submitted the signed acknowledgement to the chief appraiser of the appraisal district.

(b) Prohibits an individual from filing an application for a place on the ballot for an elective position on the board of directors of an appraisal district under Section 6.032 (Ballot Procedures For Elected Directors; Filing Fee or Petition) unless the individual has signed the acknowledgement described by this section and submitted the signed acknowledgement to the chief appraiser of the appraisal district.

(c) Requires each candidate for an appointive or elective position on the board of directors of an appraisal district to sign a statement in a form meeting certain criteria. Sets forth the language required to be included in the statement.

SECTION 3. Provides that Sections 5.044 and 6.0302, Tax Code, as added by this Act, apply only to a person appointed or elected to the board of directors of an appraisal district whose term begins on or after January 1, 2026.

SECTION 4.� Effective date: September 1, 2025.