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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of a universal data exchange format by appraisal |
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districts and taxing units. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 1, Tax Code, is amended by adding Section |
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1.16 to read as follows: |
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Sec. 1.16. UNIVERSAL DATA EXCHANGE FORMAT OF PROPERTY TAX |
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INFORMATION. (a) In this section, "universal data exchange |
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format" means an electronic format of digital information that |
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allows the information to be exchanged between one computer system |
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and any other computer system with limited or no reformatting of the |
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information. |
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(b) The comptroller by rule shall prescribe the universal |
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data exchange format to be used by each appraisal district and |
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taxing unit to maintain and export digital information used to |
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develop the district's appraisal roll or the taxing unit's tax roll. |
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(c) Each appraisal district and taxing unit shall: |
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(1) maintain and export all digital information |
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described by Subsection (b) in the universal data exchange format |
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prescribed by the comptroller under that subsection; and |
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(2) convert any digital information described by that |
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subsection that is imported by the district or taxing unit to that |
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universal data exchange format if the information is imported in a |
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different format. |
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(d) This section does not apply to the uniform record system |
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described by Section 5.07(c). |
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SECTION 2. Not later than January 1, 2026, the comptroller |
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of public accounts shall prescribe the universal data exchange |
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format as required by Section 1.16, Tax Code, as added by this Act. |
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SECTION 3. Beginning January 1, 2027, each appraisal |
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district and taxing unit shall maintain and export digital |
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information in accordance with the universal data exchange format |
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prescribed by the comptroller of public accounts as required by |
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Section 1.16, Tax Code, as added by this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |