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HB 2357

AN ACT relating to the use of a universal data exchange format by appraisal

House Bill Morales, Eddie
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Requires all Texas appraisal districts and taxing units to maintain and export digital property tax information using a standardized, universal electronic data exchange format prescribed by the Texas Comptroller. The format will allow seamless digital information sharing between different computer systems with minimal reformatting, which aims to improve efficiency and consistency in property tax record-keeping. By January 1, 2027, all affected entities must comply with the new universal data exchange format, with the Comptroller developing the specific technical standards by January 1, 2026.

Subject Areas

Bill Text

relating to the use of a universal data exchange format by appraisal
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Chapter 1, Tax Code, is amended by adding Section
Sec. 1.16.  UNIVERSAL DATA EXCHANGE FORMAT OF PROPERTY TAX
INFORMATION.  (a)  In this section, "universal data exchange
format" means an electronic format of digital information that
allows the information to be exchanged between one computer system
and any other computer system with limited or no reformatting of the
(b)  The comptroller by rule shall prescribe the universal
data exchange format to be used by each appraisal district and
taxing unit to maintain and export digital information used to
develop the district's appraisal roll or the taxing unit's tax roll.
(c)  Each appraisal district and taxing unit shall:
(1)  maintain and export all digital information
described by Subsection (b) in the universal data exchange format
prescribed by the comptroller under that subsection; and
(2)  convert any digital information described by that
subsection that is imported by the district or taxing unit to that
universal data exchange format if the information is imported in a
(d)  This section does not apply to the uniform record system
SECTION 2.  Not later than January 1, 2026, the comptroller
of public accounts shall prescribe the universal data exchange
format as required by Section 1.16, Tax Code, as added by this Act.
SECTION 3.  Beginning January 1, 2027, each appraisal
district and taxing unit shall maintain and export digital
information in accordance with the universal data exchange format
prescribed by the comptroller of public accounts as required by
Section 1.16, Tax Code, as added by this Act.
SECTION 4.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.

Bill Sponsors

Legislators who authored or co-sponsored this bill.

Bill History

filed

Bill filed: AN ACT relating to the use of a universal data exchange format by appraisal