| 1 | 1 | | 89R3137 RDS-D |
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| 2 | 2 | | By: Morales of Maverick H.B. No. 2357 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the use of a universal data exchange format by appraisal |
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| 10 | 10 | | districts and taxing units. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Chapter 1, Tax Code, is amended by adding Section |
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| 13 | 13 | | 1.16 to read as follows: |
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| 14 | 14 | | Sec. 1.16. UNIVERSAL DATA EXCHANGE FORMAT OF PROPERTY TAX |
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| 15 | 15 | | INFORMATION. (a) In this section, "universal data exchange |
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| 16 | 16 | | format" means an electronic format of digital information that |
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| 17 | 17 | | allows the information to be exchanged between one computer system |
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| 18 | 18 | | and any other computer system with limited or no reformatting of the |
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| 19 | 19 | | information. |
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| 20 | 20 | | (b) The comptroller by rule shall prescribe the universal |
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| 21 | 21 | | data exchange format to be used by each appraisal district and |
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| 22 | 22 | | taxing unit to maintain and export digital information used to |
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| 23 | 23 | | develop the district's appraisal roll or the taxing unit's tax roll. |
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| 24 | 24 | | (c) Each appraisal district and taxing unit shall: |
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| 25 | 25 | | (1) maintain and export all digital information |
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| 26 | 26 | | described by Subsection (b) in the universal data exchange format |
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| 27 | 27 | | prescribed by the comptroller under that subsection; and |
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| 28 | 28 | | (2) convert any digital information described by that |
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| 29 | 29 | | subsection that is imported by the district or taxing unit to that |
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| 30 | 30 | | universal data exchange format if the information is imported in a |
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| 31 | 31 | | different format. |
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| 32 | 32 | | (d) This section does not apply to the uniform record system |
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| 33 | 33 | | described by Section 5.07(c). |
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| 34 | 34 | | SECTION 2. Not later than January 1, 2026, the comptroller |
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| 35 | 35 | | of public accounts shall prescribe the universal data exchange |
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| 36 | 36 | | format as required by Section 1.16, Tax Code, as added by this Act. |
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| 37 | 37 | | SECTION 3. Beginning January 1, 2027, each appraisal |
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| 38 | 38 | | district and taxing unit shall maintain and export digital |
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| 39 | 39 | | information in accordance with the universal data exchange format |
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| 40 | 40 | | prescribed by the comptroller of public accounts as required by |
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| 41 | 41 | | Section 1.16, Tax Code, as added by this Act. |
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| 42 | 42 | | SECTION 4. This Act takes effect immediately if it receives |
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| 43 | 43 | | a vote of two-thirds of all the members elected to each house, as |
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| 44 | 44 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 45 | 45 | | Act does not receive the vote necessary for immediate effect, this |
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| 46 | 46 | | Act takes effect September 1, 2025. |
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