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A BILL TO BE ENTITLED
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AN ACT
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relating to the training of certain members of the board of |
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directors of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
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5.044 to read as follows: |
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Sec. 5.044. REQUIRED TRAINING FOR MEMBERS OF BOARD OF |
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DIRECTORS OF APPRAISAL DISTRICT. (a) Except as provided by this |
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section, a person may not serve as a member of the board of |
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directors of an appraisal district unless the person has completed |
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the course of training prescribed by the comptroller under this |
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section. |
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(b) A person may serve in a temporary, provisional, or |
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interim capacity as a member of the board of directors of an |
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appraisal district for a period of up to one year without completing |
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the training required by this section. |
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(c) The comptroller shall prescribe the curriculum for the |
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training program required by this section. The training program |
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must be at least 10 hours in length and provide comprehensive |
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information regarding state and local administration of property |
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taxation, including: |
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(1) the finance and budgeting requirements for an |
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appraisal district; |
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(2) the allocation of the budget of an appraisal |
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district among the taxing units that participate in the district; |
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and |
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(3) the methods by which an appraisal district may |
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determine the value of taxable property within the district. |
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(d) This section does not apply to a nonvoting member of the |
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board of directors of an appraisal district. |
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SECTION 2. The comptroller of public accounts shall |
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prescribe the curriculum for the training program required by |
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Section 5.044, Tax Code, as added by this Act, not later than |
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January 1, 2026. |
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SECTION 3. Section 5.044, Tax Code, as added by this Act, |
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applies only to a director of an appraisal district appointed or |
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elected for a term that begins on or after January 1, 2026. |
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SECTION 4. This Act takes effect September 1, 2025. |