TITLE: Relating to the use of a universal data exchange format by appraisal districts and taxing units.

SUMMARY: Relating to the use of a universal data exchange format by appraisal districts and taxing units.

FULL TEXT:
AN ACT relating to the use of a universal data exchange format by appraisal districts and taxing units. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 1, Tax Code, is amended by adding Section 1.16 to read as follows: 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 information. (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 different format. (d) This section does not apply to the uniform record system described by Section 5.07(c). 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.