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SB 974

Relating to the eligibility of a person employed by a school district as a teacher to serve on the appraisal review board of an appraisal district; creating a criminal offense.

89th Legislature (2025) Introduced by Paul Bettencourt and 6 co-sponsors

SB 974 permits Texas public school teachers to serve on property tax appraisal review boards and criminalizes related eligibility violations, but was vetoed by the Governor over apparent conflict-of-interest concerns.

Vetoed by the Governor
#education--primary&secondary--teachers(i0242) #taxation--property-appealoftaxdecisions(i0796) #taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · SB 974

Legislative bill overview

SB 974 modifies Texas law to allow public school teachers to serve on appraisal review boards (ARBs) of appraisal districts, a role previously restricted to them. The bill also creates a criminal offense for violations related to this eligibility requirement.

Why is this important

Appraisal review boards hear disputes over property tax valuations, which directly affect school funding and local tax bases. Allowing teachers to participate expands the pool of potential board members and creates a direct connection between educators and property tax assessment decisions that fund their districts. However, the gubernatorial veto suggests concerns about potential conflicts of interest or implementation issues.

Potential points of contention

  • Conflict of interest: Teachers employed by school districts have a financial stake in property valuations since assessed values affect school funding through property taxes, raising concerns about impartiality
  • Recusal complications: The bill may not adequately address when teachers must recuse themselves, creating ambiguity about how to handle valuations that directly impact their employer's revenue
  • Criminal penalties: Creating criminal liability for ineligibility violations may be disproportionate compared to other appraisal board-related offenses, and the specific prohibited conduct needs clarification

Compiled from official sources — confirm details with the bill’s official record.

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