Monitoring the Session

HB 2357

Morales Bill’s Common Property Tax Data Format Waits Until 2027

Died in committee

Verdict: Smells

SmellsNeeds review
Rep. Eddie MoralesDHouse 74
Why it's charged
Delayed start

THE TEXT

“Beginning January 1, 2027, each appraisal”…

Bill text, introduced version (I)

The main duty on appraisal districts and taxing units does not start until January 1, 2027, after the November 3, 2026 general election. A lead time for a data-format conversion is plausible, so this is a mild flag.

Delayed start

Needs review · Nov 1, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

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

Caption from analyzed text · version I.

Summary

The comptroller sets it by 2026. Appraisal districts and taxing units convert starting 2027.

The bill orders the state comptroller to set one standard electronic file format for property tax data by January 1, 2026. Every appraisal district and taxing unit must then keep, export, and convert its appraisal roll and tax roll data into that format. Starting January 1, 2027, local tax offices have to move their records into the common format so different computer systems can share the data with little or no reformatting.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on May 5, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB2357 · 2025-02-03

SOLD BY

Rep. Eddie MoralesDHouse 74

ITEM

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

WHAT IT DOES

The comptroller sets it by 2026. Appraisal districts and taxing units convert starting 2027.

The bill orders the state comptroller to set one standard electronic file format for property tax data by January 1, 2026. Every appraisal district and taxing unit must then keep, export, and convert its appraisal roll and tax roll data into that format. Starting January 1, 2027, local tax offices have to move their records into the common format so different computer systems can share the data with little or no reformatting.

CHARGES

[x] DELAYED STARTanalysis confidence 45%

THE TEXT

“Beginning January 1, 2027, each appraisal”…

Bill text, introduced version (I)

The main duty on appraisal districts and taxing units does not start until January 1, 2027, after the November 3, 2026 general election. A lead time for a data-format conversion is plausible, so this is a mild flag.

TOTAL

Net to General Revenue · FY 2026($729,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · May 4, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB2357, As Introduced: a negative impact of ($958,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($729,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Committee substitute considered in committee
  7. Testimony taken/registration(s) recorded in committee
  8. Left pending in committee
FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Eddie Morales

Donors

Texas Trial Lawyers Association PAC$101KLegacy 44$100KTexas REALTORS Political Action Committee$57K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 27, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$101,077.16

Texas Trial Lawyers Association PAC

$101,077.16

Cash
$80,000.00
Paid by others
$21,077.16
Total
$101,077.16
mailers $21,077.16

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 27, 2024 to Oct 1, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101059340, 101067651, 101071574.

Legacy 44$100,000.00

Legacy 44

$100,000.00

Cash
$30,000.00
Paid by others
$70,000.00
Total
$100,000.00
digital $70,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Oct 21, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101067651.

Texas REALTORS Political Action Committee$56,517.22

Texas REALTORS Political Action Committee

$56,517.22

Cash
$37,500.00
Paid by others
$19,017.22
Total
$56,517.22
mail $18,992.22grassroots $25.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 2, 2024 to Sep 2, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101031005, 101067651.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$101,077.16

Cash
$80,000.00
Paid by others
$21,077.16
Total
$101,077.16
mailers $21,077.16

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 27, 2024 to Oct 1, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101059340, 101067651, 101071574.

×

Legacy 44

$100,000.00

Cash
$30,000.00
Paid by others
$70,000.00
Total
$100,000.00
digital $70,000.00

Also funds 33 other sitting lawmakers.

Derived recipient stock · Oct 21, 2024 to Oct 20, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101067651.

×

Texas REALTORS Political Action Committee

$56,517.22

Cash
$37,500.00
Paid by others
$19,017.22
Total
$56,517.22
mail $18,992.22grassroots $25.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 2, 2024 to Sep 2, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983216, 101031005, 101067651.

Votes

No floor vote loaded for this bill.

Fiscal
Net to General Revenue · FY 2026($729,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · May 4, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB2357, As Introduced: a negative impact of ($958,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($729,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Feb 3, 2025

05/05/2025 H Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Nov 1, 2026 at 1:44 PM CST. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Electronic Information Systems

State Agencies, Boards & Commissions

Taxation--Property-Appraisals & Appraisal Districts

COMPUTERS & SOFTWARE

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 357 words

89R3137 RDS-D

By: Morales of Maverick
H.B. No. 2357

A BILL TO BE ENTITLED

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. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.