89R3488 DRS-D
By: Cook H.B. No. 2550
A BILL TO BE ENTITLED
AN ACT
relating to the training of certain members of the board of
directors of an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 5, Tax Code, is amended by adding Section
5.044 to read as follows:
Sec. 5.044. REQUIRED TRAINING FOR MEMBERS OF BOARD OF
DIRECTORS OF APPRAISAL DISTRICT. (a) Except as provided by this
section, a person may not serve as a member of the board of
directors of an appraisal district unless the person has completed
the course of training prescribed by the comptroller under this
section.
(b) A person may serve in a temporary, provisional, or
interim capacity as a member of the board of directors of an
appraisal district for a period of up to one year without completing
the training required by this section.
(c) The comptroller shall prescribe the curriculum for the
training program required by this section. The training program
must be at least 10 hours in length and provide comprehensive
information regarding state and local administration of property
taxation, including:
(1) the finance and budgeting requirements for an
appraisal district;
(2) the allocation of the budget of an appraisal
district among the taxing units that participate in the district;
and
(3) the methods by which an appraisal district may
determine the value of taxable property within the district.
(d) This section does not apply to a nonvoting member of the
board of directors of an appraisal district.
SECTION 2. The comptroller of public accounts shall
prescribe the curriculum for the training program required by
Section 5.044, Tax Code, as added by this Act, not later than
January 1, 2026.
SECTION 3. Section 5.044, Tax Code, as added by this Act,
applies only to a director of an appraisal district appointed or
elected for a term that begins on or after January 1, 2026.
SECTION 4. This Act takes effect September 1, 2025.