Bill Text: TX HB192 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2025-02-27 - Referred to s/c on Property Tax Appraisals by Speaker [HB192 Detail]
Download: Texas-2025-HB192-Introduced.html
| 89R1246 DRS-D | ||
| By: Bell of Montgomery | H.B. No. 192 | |
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| relating to the selection of the chief appraiser of an appraisal | ||
| district; authorizing a fee. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1.15, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A | ||
| taxing unit may not employ any person for the purpose of appraising | ||
| property for taxation purposes [ |
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| SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g), | ||
| Tax Code, are amended to read as follows: | ||
| (c) The comptroller may contract with service providers to | ||
| assist with the duties imposed under Subsection (a), but the course | ||
| required may not be provided by an appraisal district, the chief | ||
| appraiser of an appraisal district, an [ |
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| appraisal district, a member of the board of directors of an | ||
| appraisal district, a member of an appraisal review board, or a | ||
| taxing unit. The comptroller may assess a fee to recover a portion | ||
| of the costs incurred for the training course, but the fee may not | ||
| exceed $50 for each person trained. If the training is provided to | ||
| an individual other than a member of an appraisal review board, the | ||
| comptroller may assess a fee not to exceed $50 for each person | ||
| trained. | ||
| (e-1) In addition to the course established under | ||
| Subsection (a), the comptroller shall approve curricula and provide | ||
| materials for use in a continuing education course for members of an | ||
| appraisal review board. The course must provide at least four | ||
| hours of classroom or distance training and education. The | ||
| curricula and materials must include information regarding: | ||
| (1) the cost, income, and market data comparison | ||
| methods of appraising property; | ||
| (2) the appraisal of business personal property; | ||
| (3) the determination of capitalization rates for | ||
| property appraisal purposes; | ||
| (4) the duties of an appraisal review board; | ||
| (5) the requirements regarding the independence of an | ||
| appraisal review board from the board of directors, [ |
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| appraiser, and [ |
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| (6) the prohibitions against ex parte communications | ||
| applicable to appraisal review board members; | ||
| (7) the Uniform Standards of Professional Appraisal | ||
| Practice; | ||
| (8) the duty of the appraisal district to substantiate | ||
| the district's determination of the value of property; | ||
| (9) the requirements regarding the equal and uniform | ||
| appraisal of property; | ||
| (10) the right of a property owner to protest the | ||
| appraisal of the property as provided by Chapter 41; and | ||
| (11) a detailed explanation of each of the actions | ||
| described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, | ||
| 41.42, and 41.43 so that members are fully aware of each of the | ||
| grounds on which a property appraisal can be appealed. | ||
| (e-3) The comptroller may contract with service providers | ||
| to assist with the duties imposed under Subsection (e-1), but the | ||
| course required by that subsection may not be provided by an | ||
| appraisal district, the chief appraiser of an appraisal district, | ||
| an [ |
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| board of directors of an appraisal district, a member of an | ||
| appraisal review board, or a taxing unit. The comptroller may | ||
| assess a fee to recover a portion of the costs incurred for the | ||
| continuing education course, but the fee may not exceed $50 for each | ||
| person trained. If the training is provided to an individual other | ||
| than a member of an appraisal review board, the comptroller may | ||
| assess a fee not to exceed $50 for each person trained. | ||
| (f) The comptroller may not advise a property owner, a | ||
| property owner's agent, [ |
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| district, or an [ |
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| matter that the comptroller knows is the subject of a protest to the | ||
| appraisal review board. The comptroller may provide advice to an | ||
| appraisal review board member as authorized by Subsection (a)(4) of | ||
| this section or Section 5.103 and may communicate with the chairman | ||
| of an appraisal review board or a taxpayer liaison officer | ||
| concerning a complaint filed under Section 6.052. | ||
| (g) Except during a hearing or other appraisal review board | ||
| proceeding and as provided by Subsection (h) of this section and | ||
| Section 6.411(c-1), the following persons may not communicate with | ||
| a member of an appraisal review board about a course provided under | ||
| this section or any matter presented or discussed during the | ||
| course: | ||
| (1) the chief appraiser of the appraisal district for | ||
| which the appraisal review board is established; | ||
| (2) an [ |
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| for which the appraisal review board is established; | ||
| (3) a member of the board of directors of the appraisal | ||
| district for which the appraisal review board is established; | ||
| (4) an officer or employee of a taxing unit that | ||
| participates in the appraisal district for which the appraisal | ||
| review board is established; and | ||
| (5) an attorney who represents or whose law firm | ||
| represents the appraisal district or a taxing unit that | ||
| participates in the appraisal district for which the appraisal | ||
| review board is established. | ||
| SECTION 3. Section 5.042, Tax Code, is amended by adding | ||
| Subsection (b-1) to read as follows: | ||
| (b-1) For purposes of removal under Chapter 87, Local | ||
| Government Code, "incompetency" in the case of a chief appraiser | ||
| includes the failure of the chief appraiser to complete, within the | ||
| period provided by Subsection (b) after the date the chief | ||
| appraiser is first elected or appointed, the course of training | ||
| required by Subsection (a). | ||
| SECTION 4. Section 5.043(e), Tax Code, is amended to read as | ||
| follows: | ||
| (e) The comptroller may contract with service providers to | ||
| assist with the duties imposed under Subsection (b), but the | ||
| training program may not be provided by an appraisal district, the | ||
| chief appraiser of an appraisal district, an [ |
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| of an appraisal district, a member of the board of directors of an | ||
| appraisal district, a member of an appraisal review board, or a | ||
| taxing unit. The comptroller may assess a fee to recover a portion | ||
| of the costs incurred for the training program, but the fee may not | ||
| exceed $50 for each person trained. If the training is provided to | ||
| a person other than a person who has agreed to serve as an | ||
| arbitrator under Chapter 41A, the comptroller may assess a fee not | ||
| to exceed $50 for each person trained. | ||
| SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) An individual is ineligible to serve on an appraisal | ||
| district board of directors or [ |
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| (1) is related within the second degree by | ||
| consanguinity or affinity, as determined under Chapter 573, | ||
| Government Code, to an individual who is engaged in the business of | ||
| appraising property for compensation for use in proceedings under | ||
| this title or of representing property owners for compensation in | ||
| proceedings under this title in the appraisal district; or | ||
| (2) owns property on which delinquent taxes have been | ||
| owed to a taxing unit for more than 60 days after the date the | ||
| individual knew or should have known of the delinquency unless: | ||
| (A) the delinquent taxes and any penalties and | ||
| interest are being paid under an installment payment agreement | ||
| under Section 33.02; or | ||
| (B) a suit to collect the delinquent taxes is | ||
| deferred or abated under Section 33.06 or 33.065. | ||
| (b) A member of an appraisal district board of directors or | ||
| a chief appraiser commits an offense if the board member or chief | ||
| appraiser continues to hold office [ |
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| degree by consanguinity or affinity, as determined under Chapter | ||
| 573, Government Code, to the board member or chief appraiser is | ||
| engaged in the business of appraising property for compensation for | ||
| use in proceedings under this title or of representing property | ||
| owners for compensation in proceedings under this title in the | ||
| appraisal district in which the member or chief appraiser serves | ||
| [ |
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| subsection is a Class B misdemeanor. | ||
| (d) An appraisal performed by a chief appraiser in a private | ||
| capacity or by an individual related within the second degree by | ||
| consanguinity or affinity, as determined under Chapter 573, | ||
| Government Code, to the chief appraiser may not be used as evidence | ||
| in a protest or challenge under Chapter 41 or an appeal under | ||
| Chapter 42 concerning property that is taxable in the appraisal | ||
| district in which the chief appraiser serves [ |
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| SECTION 6. The heading to Section 6.05, Tax Code, is amended | ||
| to read as follows: | ||
| Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER. | ||
| SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (b) The board of directors of an appraisal district may | ||
| contract with an appraisal office in another district [ |
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| office for the district. | ||
| (c) The chief appraiser is the chief administrator of the | ||
| appraisal office. The [ |
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| chief appraiser is elected at the general election for state and | ||
| county officers by the voters of the county in which the appraisal | ||
| district is established. The chief appraiser serves a two-year | ||
| term beginning January 1 of each odd-numbered year. To be eligible | ||
| to serve as chief appraiser, an individual must be a resident of the | ||
| county in which the appraisal district is established and must have | ||
| resided in the county for at least four years preceding the date the | ||
| individual takes office [ |
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| (d) The [ |
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| appraiser is entitled to compensation as provided by the budget | ||
| adopted by the board of directors. The chief appraiser's | ||
| compensation may not be directly or indirectly linked to an | ||
| increase in the total market, appraised, or taxable value of | ||
| property in the appraisal district. The [ |
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| professional, clerical, and other personnel as provided by the | ||
| budget, with the exception of a general counsel to the appraisal | ||
| district. | ||
| SECTION 8. Section 6.052(g), Tax Code, is amended to read as | ||
| follows: | ||
| (g) Notwithstanding any other provision of this chapter, a | ||
| taxpayer liaison officer or deputy taxpayer liaison officer acting | ||
| under the taxpayer liaison officer's supervision does not commit an | ||
| offense under this chapter if the officer or deputy communicates | ||
| with the chief appraiser of the appraisal district, an [ |
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| employee or agent of the appraisal district, a member of the | ||
| appraisal review board established for the appraisal district, a | ||
| member of the board of directors of the appraisal district, the | ||
| local administrative district judge, a property tax consultant, a | ||
| property owner, an agent of a property owner, or another person if | ||
| the communication is made in the good faith exercise of the | ||
| officer's statutory duties. | ||
| SECTION 9. Section 6.155(a), Tax Code, is amended to read as | ||
| follows: | ||
| (a) A member of the governing body, officer, or employee of | ||
| a taxing unit commits an offense if the person directly or | ||
| indirectly communicates with the chief appraiser or an [ |
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| employee of the appraisal district in which the taxing unit | ||
| participates for the purpose of influencing the value at which | ||
| property in the district is appraised unless the person owns or | ||
| leases the property that is the subject of the communication. | ||
| SECTION 10. Section 6.41, Tax Code, is amended by amending | ||
| Subsections (i) and (j) and adding Subsection (l) to read as | ||
| follows: | ||
| (i) The [ |
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| [ |
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| of the appraisal review board for the appraisal district, a member | ||
| of the board of directors of the appraisal district if the board is | ||
| established for a district to which Section 6.03 applies, a | ||
| property tax consultant, or an agent of a property owner commits an | ||
| offense if the person communicates with the applicable appointing | ||
| authority regarding the appointment of appraisal review board | ||
| members. This subsection does not apply to: | ||
| (1) a communication between a member of the appraisal | ||
| review board and the applicable appointing authority regarding the | ||
| member's reappointment to the board; | ||
| (2) a communication between the taxpayer liaison | ||
| officer for the appraisal district and the applicable appointing | ||
| authority in the course of the performance of the officer's | ||
| clerical duties so long as the officer does not offer an opinion or | ||
| comment regarding the appointment of appraisal review board | ||
| members; | ||
| (3) a communication between the [ |
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| the appraisal district, an [ |
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| appraisal district, a member of the appraisal review board for the | ||
| appraisal district, or a member of the board of directors of the | ||
| appraisal district if the board is established for a district to | ||
| which Section 6.03 applies and the applicable appointing authority | ||
| regarding information relating to or described by Subsection (d-1), | ||
| (d-5), or (f) of this section or Section 411.1296, Government Code; | ||
| (4) a communication between a property tax consultant | ||
| or a property owner or an agent of the property owner and the | ||
| taxpayer liaison officer for the appraisal district regarding | ||
| information relating to or described by Subsection (f)[ |
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| (5) a communication between a property tax consultant | ||
| or a property owner or an agent of the property owner and the | ||
| applicable appointing authority regarding information relating to | ||
| or described by Subsection (f). | ||
| (j) The [ |
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| [ |
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| offense if the person communicates with a member of the appraisal | ||
| review board for the appraisal district, a member of the board of | ||
| directors of the appraisal district, or the local administrative | ||
| district judge, if the judge is the appointing authority for the | ||
| district, regarding a ranking, scoring, or reporting of the | ||
| percentage by which the appraisal review board or a panel of the | ||
| board reduces the appraised value of property. | ||
| (l) The taxpayer liaison officer for an appraisal district | ||
| shall report the contents of a communication described by | ||
| Subsection (i)(4) to the applicable appointing authority. | ||
| SECTION 11. Sections 6.411(a), (b), and (c-1), Tax Code, | ||
| are amended to read as follows: | ||
| (a) A member of an appraisal review board commits an offense | ||
| if the member communicates with the chief appraiser of, an [ |
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| appraisal district for which the appraisal review board is | ||
| established in violation of Section 41.66(f). | ||
| (b) The [ |
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| directors of an appraisal district, or a property tax consultant or | ||
| attorney representing a party to a proceeding before the appraisal | ||
| review board commits an offense if the person communicates with a | ||
| member of the appraisal review board established for the appraisal | ||
| district with the intent to influence a decision by the member in | ||
| the member's capacity as a member of the appraisal review board. | ||
| (c-1) This section does not apply to communications with a | ||
| member of an appraisal review board by the chief appraiser of an | ||
| appraisal district, an [ |
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| district, [ |
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| district, or a property tax consultant or attorney representing a | ||
| party to a proceeding before the appraisal review board: | ||
| (1) during a hearing on a protest or other proceeding | ||
| before the appraisal review board; | ||
| (2) that constitute social conversation; | ||
| (3) that are specifically limited to and involve | ||
| administrative, clerical, or logistical matters related to the | ||
| scheduling and operation of hearings, the processing of documents, | ||
| the issuance of orders, notices, and subpoenas, and the operation, | ||
| appointment, composition, or attendance at training of the | ||
| appraisal review board; or | ||
| (4) that are necessary and appropriate to enable the | ||
| board of directors of the appraisal district to determine whether | ||
| to appoint, reappoint, or remove a person as a member or the | ||
| chairman or secretary of the appraisal review board. | ||
| SECTION 12. Section 22.28(d), Tax Code, is amended to read | ||
| as follows: | ||
| (d) To help defray the costs of administering this chapter, | ||
| a collector who collects a penalty imposed under Subsection (a) | ||
| shall remit to the appraisal district of [ |
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| appraiser who imposed the penalty an amount equal to five percent of | ||
| the penalty amount collected. | ||
| SECTION 13. Section 42.21(d), Tax Code, is amended to read | ||
| as follows: | ||
| (d) An appraisal district is served by service on the chief | ||
| appraiser at any time or by service on any other officer or an | ||
| employee of the appraisal district present at the appraisal office | ||
| at a time when the appraisal office is open for business with the | ||
| public. An appraisal review board is served by service on the | ||
| chairman of the appraisal review board. Citation of a party is | ||
| issued and served in the manner provided by law for civil suits | ||
| generally. | ||
| SECTION 14. Section 144.001, Election Code, is amended to | ||
| read as follows: | ||
| Sec. 144.001. APPLICABILITY OF CHAPTER. (a) Except as | ||
| provided by Subsection (b), this [ |
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| candidate for an office of a political subdivision other than a city | ||
| or county. | ||
| (b) This chapter does not apply to a candidate for chief | ||
| appraiser of an appraisal district. | ||
| SECTION 15. Section 172.001, Election Code, is amended to | ||
| read as follows: | ||
| Sec. 172.001. NOMINATING BY PRIMARY ELECTION | ||
| REQUIRED. Except as otherwise provided by this code, a political | ||
| party's nominees in the general election for the chief appraiser of | ||
| an appraisal district, offices of state and county government, and | ||
| offices of the United States Congress must be nominated by primary | ||
| election, held as provided by this code, if the party's nominee for | ||
| governor in the most recent gubernatorial general election received | ||
| 20 percent or more of the total number of votes received by all | ||
| candidates for governor in the election. | ||
| SECTION 16. Section 172.002(a), Election Code, is amended | ||
| to read as follows: | ||
| (a) Except as otherwise provided by this code, a political | ||
| party's nominees in the general election for the chief appraiser of | ||
| an appraisal district, offices of state and county government, and | ||
| offices of the United States Congress may be nominated by primary | ||
| election, held as provided by this code, if the party's nominee for | ||
| governor in the most recent gubernatorial general election received | ||
| at least two percent but less than 20 percent of the total number of | ||
| votes received by all candidates for governor in the election. | ||
| SECTION 17. Section 172.024(a), Election Code, is amended | ||
| to read as follows: | ||
| (a) The filing fee for a candidate for nomination in the | ||
| general primary election is as follows: | ||
| (1) United States senator $5,000 | ||
| (2) office elected statewide, except United States | ||
| senator 3,750 | ||
| (3) United States representative 3,125 | ||
| (4) state senator 1,250 | ||
| (5) state representative 750 | ||
| (6) member, State Board of Education 300 | ||
| (7) chief justice or justice, court of appeals, other | ||
| than a justice specified by Subdivision (8) 1,875 | ||
| (8) chief justice or justice of a court of appeals that | ||
| serves a court of appeals district in which a county with a | ||
| population of more than 1.2 million is wholly or partly | ||
| situated 2,500 | ||
| (9) district judge or judge specified by Section | ||
| 52.092(d) for which this schedule does not otherwise prescribe a | ||
| fee 1,500 | ||
| (10) district or criminal district judge of a court in | ||
| a judicial district wholly contained in a county with a population | ||
| of more than 1.5 million 2,500 | ||
| (11) judge, statutory county court, other than a judge | ||
| specified by Subdivision (12) 1,500 | ||
| (12) judge of a statutory county court in a county with | ||
| a population of more than 1.5 million 2,500 | ||
| (13) district attorney, criminal district attorney, | ||
| or county attorney performing the duties of a district | ||
| attorney 1,250 | ||
| (14) county commissioner, district clerk, county | ||
| clerk, sheriff, county tax assessor-collector, county treasurer, | ||
| or judge, constitutional county court: | ||
| (A) county with a population of 200,000 or | ||
| more 1,250 | ||
| (B) county with a population of under | ||
| 200,000 750 | ||
| (15) justice of the peace or constable: | ||
| (A) county with a population of 200,000 or | ||
| more 1,000 | ||
| (B) county with a population of under | ||
| 200,000 375 | ||
| (16) county surveyor75 | ||
| (17) office of the county government for which this | ||
| schedule does not otherwise prescribe a fee 750 | ||
| (18) chief appraiser of an appraisal district: | ||
| (A) county with a population of 200,000 or | ||
| more 1,250 | ||
| (B) county with a population of under | ||
| 200,000 750 | ||
| SECTION 18. Section 172.025, Election Code, is amended to | ||
| read as follows: | ||
| Sec. 172.025. NUMBER OF PETITION SIGNATURES REQUIRED. The | ||
| minimum number of signatures that must appear on the petition | ||
| authorized by Section 172.021(b) is: | ||
| (1) 5,000, for a statewide office; or | ||
| (2) for a district, county, appraisal district, or | ||
| precinct office, the lesser of: | ||
| (A) 500; or | ||
| (B) two percent of the total vote received in the | ||
| district, county, appraisal district, or precinct, as applicable, | ||
| by all the candidates for governor in the most recent gubernatorial | ||
| general election, unless that number is under 50, in which case the | ||
| required number of signatures is the lesser of: | ||
| (i) 50; or | ||
| (ii) 20 percent of that total vote. | ||
| SECTION 19. Section 181.002, Election Code, is amended to | ||
| read as follows: | ||
| Sec. 181.002. NOMINATING BY CONVENTION AUTHORIZED. A | ||
| political party may make nominations for the general election for | ||
| state and county officers and the chief appraiser of an appraisal | ||
| district by convention, as provided by this chapter, if the party is | ||
| authorized by Section 172.002 to make nominations by primary | ||
| election. | ||
| SECTION 20. Section 181.003, Election Code, is amended to | ||
| read as follows: | ||
| Sec. 181.003. NOMINATING BY CONVENTION REQUIRED. A | ||
| political party must make nominations for the general election for | ||
| state and county officers and the chief appraiser of an appraisal | ||
| district by convention, as provided by this chapter, if the party is | ||
| not required or authorized to nominate by primary election. | ||
| SECTION 21. Section 181.0311(a), Election Code, is amended | ||
| to read as follows: | ||
| (a) In addition to any other requirements, to be considered | ||
| for nomination by convention, a candidate must: | ||
| (1) pay a filing fee to the secretary of state for a | ||
| statewide, [ |
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| county judge for a county or precinct office; or | ||
| (2) submit to the secretary of state for a statewide, | ||
| [ |
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| a county or precinct office a petition in lieu of a filing fee that | ||
| satisfies the requirements prescribed by Subsection (e) and Section | ||
| 141.062. | ||
| SECTION 22. Section 181.032(a), Election Code, is amended | ||
| to read as follows: | ||
| (a) An application for nomination by a convention must be | ||
| filed with: | ||
| (1) the state chair, for a statewide, [ |
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| or appraisal district office; or | ||
| (2) the county chair, for a county or precinct office. | ||
| SECTION 23. Section 181.061(c), Election Code, is amended | ||
| to read as follows: | ||
| (c) A party nominating by convention must make its | ||
| nominations for county and precinct offices, [ |
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| districts not situated in more than one county, and for offices of | ||
| appraisal districts at county conventions held on the first | ||
| Saturday after the second Tuesday in March. A county convention | ||
| consists of delegates selected at precinct conventions held on the | ||
| second Tuesday in March in the regular county election precincts. | ||
| SECTION 24. Section 87.041(a), Local Government Code, is | ||
| amended to read as follows: | ||
| (a) The commissioners court of a county may fill a vacancy | ||
| in the office of: | ||
| (1) county judge; | ||
| (2) county clerk; | ||
| (3) district and county clerk; | ||
| (4) sheriff; | ||
| (5) county attorney; | ||
| (6) county treasurer; | ||
| (7) county surveyor; | ||
| (8) county tax assessor-collector; | ||
| (9) justice of the peace; [ |
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| (10) constable; or | ||
| (11) chief appraiser. | ||
| SECTION 25. Section 1151.164, Occupations Code, is amended | ||
| to read as follows: | ||
| Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The | ||
| department shall implement a training program for newly elected or | ||
| appointed chief appraisers and shall prescribe the curriculum for | ||
| the training program as provided by this section. | ||
| (b) The training program must provide the chief appraiser | ||
| [ |
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| (1) this chapter; | ||
| (2) the programs operated by the department; | ||
| (3) the role and functions of the department; | ||
| (4) the rules of the commission, with an emphasis on | ||
| the rules that relate to ethical behavior; | ||
| (5) the role and functions of the chief appraiser, the | ||
| appraisal district board of directors, and the appraisal review | ||
| board; | ||
| (6) the importance of maintaining the independence of | ||
| an appraisal office from political pressure; | ||
| (7) the importance of prompt and courteous treatment | ||
| of the public; | ||
| (8) the finance and budgeting requirements for an | ||
| appraisal district, including appropriate controls to ensure that | ||
| expenditures are proper; and | ||
| (9) the requirements of: | ||
| (A) the open meetings law, Chapter 551, | ||
| Government Code; | ||
| (B) the public information law, Chapter 552, | ||
| Government Code; | ||
| (C) the administrative procedure law, Chapter | ||
| 2001, Government Code; | ||
| (D) other laws relating to public officials, | ||
| including conflict-of-interest laws; and | ||
| (E) the standards of ethics imposed by the | ||
| Uniform Standards of Professional Appraisal Practice. | ||
| SECTION 26. Sections 5.042(c) and 6.0501, Tax Code, are | ||
| repealed. | ||
| SECTION 27. (a) Chief appraisers shall be elected as | ||
| provided by Section 6.05, Tax Code, as amended by this Act, | ||
| beginning with the primary and general elections conducted in 2026. | ||
| Chief appraisers then elected take office January 1, 2027. | ||
| (b) The change in the manner of selection of chief | ||
| appraisers made by this Act does not affect the selection of a chief | ||
| appraiser who is appointed by the appraisal district board of | ||
| directors before January 1, 2026, and that person continues to | ||
| serve at the pleasure of the board of directors as provided by the | ||
| former law until removed by the board of directors or until the | ||
| person elected as chief appraiser for the term that begins January | ||
| 1, 2027, has qualified for office. | ||
| SECTION 28. (a) Except as otherwise provided by this | ||
| section, this Act takes effect January 1, 2027. | ||
| (b) This section and Sections 14, 15, 16, 17, 18, 19, 20, 21, | ||
| 22, and 23 of this Act take effect September 1, 2025. | ||
