Texas 2025 - 89th Regular

Texas House Bill HB5055

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the system for appraising property for ad valorem tax purposes; authorizing a fee.

Impact

By mandating training that covers the statutory responsibilities of appraisal district board members, HB5055 aims to improve the competency and effectiveness of local appraisal governance. This training is critical as it prepares the members to understand their obligations thoroughly, which could minimize instances of mismanagement or lack of adherence to procedures. Furthermore, the bill introduces a fee of up to $50 for training, potentially raising concerns about accessibility for smaller districts or new members while implying a shift toward a more structured training environment.

Summary

House Bill 5055 seeks to enhance the framework governing the appraisal system for ad valorem tax purposes in Texas. A significant part of the bill is dedicated to establishing a training protocol for members of the appraisal district boards of directors. This initiative aims to improve governance and ensure that board members are adequately educated about their roles and responsibilities. The bill proposes a standardized course that must be taken before board members can participate in meetings or vote, emphasizing the importance of informed decision-making in local governance.

Contention

While the bill promotes the necessary training and accountability for appraisal district boards, it also raises questions about the increased financial burden on local boards, especially those facing budget constraints. Critics may argue that the imposition of fees could deter participation or limit the diversity of board members. Additionally, opponents might express concerns that focusing too heavily on formal training could overshadow on-the-job experience and diminish the value of community involvement in local appraisal decisions.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 5. State Administration
    • Section: New Section
  • Chapter 6. Local Administration
    • Section: New Section
  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
  • Chapter 23. Appraisal Methods And Procedures
    • Section: New Section
    • Section: 231

Companion Bills

No companion bills found.

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