Texas House Bill HB2766

Texas 2023 - 88th Regular

• Filed: 2/23/23

Caption

Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.

Impact

The proposed amendments to the Texas Tax Code will introduce a more democratic process in the governance of appraisal districts, allowing voters to select individuals they feel best equipped to handle tax assessments. The bill places emphasis on the qualifications and training of chief appraisers, which includes mandatory continuing education. This could lead to an overall improvement in the competency of appraisal officials and thus enhance the accuracy and fairness of property tax assessments in the state.

Summary

House Bill 2766 aims to amend the selection process for the chief appraiser in appraisal districts throughout Texas, transitioning from an appointed role by the appraisal district board to an elected position. This change is intended to increase accountability and transparency within property tax administration. Beginning in 2025, the chief appraisers will be elected during the general elections, which is expected to enhance public oversight over property tax assessments and valuations.

Sentiment

The sentiment surrounding HB 2766 appears to be cautiously optimistic among supporters who believe that elected appraisers can better serve the interests of property owners and taxpayers. However, there are concerns from opponents who feel that politicizing appraisals may impede effective governance and could lead to conflicts of interest among elected officials. The discussions hint at a tension between maintaining professional standards versus introducing public electoral politics into the appraisal process.

Contention

Notable contentions arise regarding the possible implications of electing chief appraisers. Critics argue that this shift could pressure appraisers to align their assessments with the political climate rather than with objective appraisal standards. Additionally, the bill stipulates the necessity of various qualifications and training, which some fear may not be strictly enforced post-election, potentially undermining the integrity of property assessments.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 1. General Provisions
  • Section: 15

• Chapter 5. State Administration
  • Section: 041
  • Section: 042
  • Section: 043

• Chapter 6. Local Administration
  • Section: New Section
  • Section: 41

• Chapter 22. Renditions And Other Reports
  • Section: 28

• Chapter 42. Judicial Review
  • Section: 21

Local Government Code

• Chapter 87. Removal Of County Officers From Office; Filling Of Vacancies
  • Section: 041

Occupations Code

• Chapter 1151. Property Tax Professionals
  • Section: 164

Election Code

• Chapter 172. Primary Elections
  • Section: 024