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