TX HB2357

Requires the Texas Comptroller to prescribe by rule a universal data exchange format for digital property tax information used by appraisal districts and taxing units to develop appraisal rolls and tax rolls

Mandates that all appraisal districts and taxing units maintain and export digital property tax information in the comptroller-prescribed universal format, enabling seamless data exchange between different computer systems with minimal reformatting

Requires appraisal districts and taxing units to convert any imported digital information to the universal format if received in a different format

Sets deadline of January 1, 2026 for the comptroller to prescribe the universal data exchange format, with compliance required from appraisal districts and taxing units beginning January 1, 2027

Exempts the uniform record system described under Tax Code Section 5.07(c) from these requirements