| 1 | 1 | | 89R3488 DRS-D |
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| 2 | 2 | | By: Cook H.B. No. 2550 |
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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 training of certain members of the board of |
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| 10 | 10 | | directors of an appraisal district. |
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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 5, Tax Code, is amended by adding Section |
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| 13 | 13 | | 5.044 to read as follows: |
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| 14 | 14 | | Sec. 5.044. REQUIRED TRAINING FOR MEMBERS OF BOARD OF |
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| 15 | 15 | | DIRECTORS OF APPRAISAL DISTRICT. (a) Except as provided by this |
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| 16 | 16 | | section, a person may not serve as a member of the board of |
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| 17 | 17 | | directors of an appraisal district unless the person has completed |
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| 18 | 18 | | the course of training prescribed by the comptroller under this |
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| 19 | 19 | | section. |
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| 20 | 20 | | (b) A person may serve in a temporary, provisional, or |
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| 21 | 21 | | interim capacity as a member of the board of directors of an |
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| 22 | 22 | | appraisal district for a period of up to one year without completing |
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| 23 | 23 | | the training required by this section. |
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| 24 | 24 | | (c) The comptroller shall prescribe the curriculum for the |
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| 25 | 25 | | training program required by this section. The training program |
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| 26 | 26 | | must be at least 10 hours in length and provide comprehensive |
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| 27 | 27 | | information regarding state and local administration of property |
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| 28 | 28 | | taxation, including: |
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| 29 | 29 | | (1) the finance and budgeting requirements for an |
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| 30 | 30 | | appraisal district; |
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| 31 | 31 | | (2) the allocation of the budget of an appraisal |
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| 32 | 32 | | district among the taxing units that participate in the district; |
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| 33 | 33 | | and |
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| 34 | 34 | | (3) the methods by which an appraisal district may |
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| 35 | 35 | | determine the value of taxable property within the district. |
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| 36 | 36 | | (d) This section does not apply to a nonvoting member of the |
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| 37 | 37 | | board of directors of an appraisal district. |
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| 38 | 38 | | SECTION 2. The comptroller of public accounts shall |
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| 39 | 39 | | prescribe the curriculum for the training program required by |
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| 40 | 40 | | Section 5.044, Tax Code, as added by this Act, not later than |
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| 41 | 41 | | January 1, 2026. |
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| 42 | 42 | | SECTION 3. Section 5.044, Tax Code, as added by this Act, |
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| 43 | 43 | | applies only to a director of an appraisal district appointed or |
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| 44 | 44 | | elected for a term that begins on or after January 1, 2026. |
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| 45 | 45 | | SECTION 4. This Act takes effect September 1, 2025. |
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