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

HB 2357 requires Texas appraisal districts (which assess property values) and taxing units (like cities or school districts that collect property taxes) to use a standardized digital format for all property tax data by January 2027. The comptroller must establish this "universal data exchange format" by 2026, ensuring property tax information can be easily shared between computer systems without manual reformatting. This applies to all digital data used to create appraisal rolls and tax rolls, except for the existing uniform record system. The bill aims to streamline data sharing and reduce administrative burdens for local governments managing property tax records.