HB 1952

relating to the composition of county appraisal district boards of
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 6.03, Tax Code, is amended by amending
subsections (a-1), (b), (c), and (l), and adding subsection (l-1)
Sec. 6.03.  BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES.
(a)  This section applies only to an appraisal district established
in a county with a population of less than 75,000.
(a-1)  The appraisal district is governed by a board of
directors. Two[Five] directors are appointed by the taxing units
that participate in the district as provided by this section. Three
directors are elected by majority vote at the general election for
state and county officers by the voters of the county in which the
district is established. If the county assessor-collector is not
appointed to the board, the county assessor-collector serves as a
nonvoting director. The county assessor-collector is ineligible to
serve if the board enters into a contract under Section 6.05(b) or
if the commissioners court of the county enters into a contract
under Section 6.24(b). To be eligible to serve on the board of
directors, an individual other than a county assessor-collector
serving as a nonvoting director must be a resident of the district
and must have resided in the district for at least two years
immediately preceding the date the individual takes office. An
individual who is otherwise eligible to serve on the board is not
ineligible because of membership on the governing body of a taxing
unit. An employee of a taxing unit that participates in the district
is not eligible to serve on the board unless the individual is also
a member of the governing body or an elected official of a taxing
unit that participates in the district.
(b)  Appointed m[M]embers of the board of directors other
than a county assessor-collector serving as a nonvoting director
serve staggered four-year[two-year] terms beginning on January 1 of
even-numbered years. Elected members of the board of directors
serve staggered four-year terms beginning on January 1 of every
(c)  Appointed m[M]embers of the board of directors other
than a county assessor-collector serving as a nonvoting director
are appointed by vote of the governing bodies of the incorporated
cities and towns, the school districts, the junior college
districts, and, if entitled to vote, the conservation and
reclamation districts that participate in the district and of the
county. A governing body may cast all its votes for one candidate or
distribute them among candidates for any number of directorships.
Conservation and reclamation districts are not entitled to vote
unless at least one conservation and reclamation district in the
district delivers to the chief appraiser a written request to
nominate and vote on the board of directors by June 1 of each
odd-numbered year. On receipt of a request, the chief appraiser
shall certify a list by June 15 of all eligible conservation and
reclamation districts that are imposing taxes and that participate
(l)  If a vacancy occurs in an appointive position on the
board of directors other than a vacancy in the position held by a
county assessor-collector serving as a nonvoting director, each
taxing unit that is entitled to vote by this section may nominate by
resolution adopted by its governing body a candidate to fill the
vacancy. The unit shall submit the name of its nominee to the chief
appraiser within 45 days after notification from the board of
directors of the existence of the vacancy, and the chief appraiser
shall prepare and deliver to the board of directors within the next
five days a list of the nominees. The board of directors shall elect
by majority vote of its members one of the nominees to fill the
(l-1)  If a vacancy occurs in an elective position on the
board of directors, the board of directors shall appoint by
majority vote of its members a person to fill the vacancy. A person
appointed to fill a vacancy in an elective position must have the
qualifications required of a director elected at a general
SECTION 2.  Section 6.0301(c), Tax Code, is amended to read
Sec. 6.0301.  BOARD OF DIRECTORS IN POPULOUS COUNTIES.  (a)
This section applies only to an appraisal district established in a
county with a population of 75,000 or more.
(b)  Sections 6.031, 6.034, and 6.10 do not apply to an
appraisal district to which this section applies.
(c)  The appraisal district is governed by a board of nine
directors. Three[Five] directors are appointed by the taxing units
that participate in the district in the manner prescribed by
Section 6.03. Five[Three] directors are elected by majority vote at
the general election for state and county officers by the voters of
the county in which the district is established. The county
assessor-collector serves as an ex officio director.
SECTION 3.  This Act takes effect September 1, 2025.