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.

SB 974 removes a restriction preventing school district teachers from serving on appraisal review boards, which are local bodies that handle property tax disputes. It amends Texas Tax Code Section 6.412(c) to explicitly state that teachers employed by school districts are eligible for these boards. The bill also creates a criminal offense related to violations of the new eligibility rules (though specific details are not provided in the text). As of June 22, 2025, the bill was vetoed by the Governor and did not become law.