TX SB2452

Amends Section 6.05(d) of the Tax Code to clarify that no portion of a chief appraiser's compensation may be directly or indirectly linked to "the expectation of" an increase in total market, appraised, or taxable property values in the district

Modifies existing prohibition language from stating compensation "may not" be linked to value increases to stating "no portion" may be linked to the "expectation of" such increases

Chief appraiser compensation continues to be set by the budget adopted by the appraisal district's board of directors

Takes effect immediately upon receiving a two-thirds vote of all members elected to each house of the legislature, or September 1, 2025, if the two-thirds threshold is not met