The 88th Texas State Legislature passed Senate Bill 2, a comprehensive property tax reform bill in July of 2023. The new legislation mandates specific changes to appraisal districts in counties with populations exceeding 75,000. The key provisions of the law include:

• Creates 3 At-Large publicly elected directors
• Modifies the appointment process for 5 appointed directors
• Makes the Tax Assessor- Collector a voting member in ex-officio capacity
• Alters the total number of directors on the appraisal district board

Implementation Timeline:

• The three at-large seats will be added to the NCAD Board on July 1, 2024.
• Nueces County is currently accepting ballot applications until February 16, 2024, with the election scheduled for May 4, 2024. For detailed information about the election and application process, visit Nueces County Elections Department.

Nomination and Ballot Process for Appointed Directors:

• In the fall, the 22 taxing entities within Nueces County will participate in a nomination and ballot process to appoint five directors to the NCAD Board.
• The nominating process will commence on October 1, 2024, when the Chief Appraiser notifies the taxing entities.
• The newly appointed directors will officially assume their roles on January 1, 2025.

Ranked List of Eligible Entities Based on 2023 Tax Revenue:

Graphic laying out the changes is below