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A BILL TO BE ENTITLED
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AN ACT
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relating to the appointment of appraisal review board members. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.052(f), Tax Code, is amended to read as |
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follows: |
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(f) The taxpayer liaison officer [for an appraisal district |
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described by Section 6.41(d-1)] is responsible for providing |
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clerical assistance to the local administrative district judge in |
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the selection of appraisal review board members. The officer shall |
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deliver to the local administrative district judge any applications |
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to serve on the board that are submitted to the officer and shall |
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perform other duties as requested by the local administrative |
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district judge. The officer may not influence the process for |
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selecting appraisal review board members. |
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SECTION 2. Sections 6.41(d), (d-1), (d-2), (d-3), (e), (f), |
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(g), (i), and (j), Tax Code, are amended to read as follows: |
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(d) Members [Except as provided by Subsection (d-1), |
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members] of the board are appointed by the local administrative |
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district judge under Subchapter D, Chapter 74, Government Code, in |
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the county in which the appraisal district is established |
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[resolution of a majority of the appraisal district board of |
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directors]. A vacancy on the board is filled in the same manner for |
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the unexpired portion of the term. |
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(d-1) [In a county with a population of 120,000 or more the |
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members of the board are appointed by the local administrative |
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district judge under Subchapter D, Chapter 74, Government Code, in |
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the county in which the appraisal district is established.] All |
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applications submitted to the appraisal district or to the |
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appraisal review board from persons seeking appointment as a member |
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of the appraisal review board shall be delivered to the local |
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administrative district judge. The appraisal district may provide |
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the local administrative district judge with information regarding |
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whether an applicant for appointment to or a member of the board |
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owes any delinquent ad valorem taxes to a taxing unit participating |
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in the appraisal district. |
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(d-2) A local administrative district judge [making |
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appointments under Subsection (d-1)] may make [such] appointments |
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to the board directly or may, by written order, appoint from three |
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to five persons to perform the duties of appraisal review board |
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commissioner. If the local administrative district judge chooses |
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to appoint appraisal review board commissioners, each commissioner |
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shall possess the same qualifications as those required of an |
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appraisal review board member. |
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(d-3) The local administrative judge [making appointments |
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under Subsection (d-1)] shall cause the proper officer to notify |
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[such] appointees to the board of their [such] appointment, and |
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when and where they are to appear. |
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(e) Members of the board hold office for terms of two years |
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beginning January 1. The appraisal district board of directors by |
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resolution shall provide for staggered terms, so that the terms of |
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as close to one-half of the members as possible expire each year. |
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In making the initial or subsequent appointments, [the board of |
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directors or] the local administrative district judge or the |
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judge's designee shall designate those members who serve terms of |
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one year as needed to comply with this subsection. |
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(f) A member of the board may be removed from the board [by a |
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majority vote of the appraisal district board of directors, or] by |
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the local administrative district judge or the judge's designee[, |
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as applicable, that appointed the member]. Grounds for removal are: |
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(1) a violation of Section 6.412, 6.413, 41.66(f), or |
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41.69; |
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(2) good cause relating to the attendance of members |
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at called meetings of the board as established by written policy |
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adopted by a majority of the appraisal district board of directors; |
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or |
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(3) evidence of repeated bias or misconduct. |
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(g) Subsection (a) does not preclude the boards of directors |
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of two or more adjoining appraisal districts from providing for the |
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operation of a consolidated appraisal review board by interlocal |
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contract. Members of a consolidated appraisal review board are |
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appointed jointly by the local administrative district judges in |
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the counties in which the appraisal districts that are parties to |
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the contract are established. |
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(i) [This subsection applies only to an appraisal district |
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described by Subsection (d-1).] A chief appraiser or another |
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employee or agent of the appraisal district, a member of the |
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appraisal review board for the appraisal district, a member of the |
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board of directors of the appraisal district, a property tax |
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consultant, or an agent of a property owner commits an offense if |
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the person communicates with the local administrative district |
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judge regarding the appointment of appraisal review board members. |
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This subsection does not apply to: |
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(1) a communication between a member of the appraisal |
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review board and the local administrative district judge regarding |
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the member's reappointment to the board; |
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(2) a communication between the taxpayer liaison |
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officer for the appraisal district and the local administrative |
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district judge in the course of the performance of the officer's |
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clerical duties so long as the officer does not offer an opinion or |
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comment regarding the appointment of appraisal review board |
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members; |
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(3) a communication between a chief appraiser or |
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another employee or agent of the appraisal district, a member of the |
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appraisal review board for the appraisal district, or a member of |
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the board of directors of the appraisal district and the local |
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administrative district judge regarding information relating to or |
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described by Subsection (d-1), (d-5), or (f) of this section or |
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Section 411.1296, Government Code; |
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(4) a communication between a property tax consultant |
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or a property owner or an agent of the property owner and the |
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taxpayer liaison officer for the appraisal district regarding |
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information relating to or described by Subsection (f). The |
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taxpayer liaison officer for the appraisal district shall report |
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the contents of the communication relating to or described by |
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Subsection (f) to the local administrative district judge; or |
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(5) a communication between a property tax consultant |
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or a property owner or an agent of the property owner and the local |
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administrative district judge regarding information relating to or |
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described by Subsection (f). |
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(j) A chief appraiser or another employee or agent of an |
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appraisal district commits an offense if the person communicates |
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with a member of the appraisal review board for the appraisal |
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district, a member of the board of directors of the appraisal |
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district, or[, if the appraisal district is an appraisal district |
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described by Subsection (d-1),] the local administrative district |
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judge regarding a ranking, scoring, or reporting of the percentage |
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by which the appraisal review board or a panel of the board reduces |
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the appraised value of property. |
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SECTION 3. Section 6.412(d), Tax Code, is amended to read as |
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follows: |
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(d) A person is ineligible to serve on the appraisal review |
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board of an appraisal district established for a county with a |
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population of 120,000 or more [described by Section 6.41(d-1)] if |
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the person: |
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(1) is a former member of the board of directors, |
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former officer, or former employee of the appraisal district; |
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(2) served as a member of the governing body or officer |
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of a taxing unit for which the appraisal district appraises |
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property, until the fourth anniversary of the date the person |
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ceased to be a member or officer; |
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(3) appeared before the appraisal review board for |
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compensation during the two-year period preceding the date the |
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person is appointed; or |
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(4) served for all or part of three previous terms as a |
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board member or auxiliary board member on the appraisal review |
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board. |
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SECTION 4. Section 411.1296(c), Government Code, is amended |
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to read as follows: |
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(c) The [If the members of the appraisal review board of an |
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appraisal district are appointed by the local administrative |
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district judge, the] appraisal district may provide criminal |
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history record information obtained under this section to the local |
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administrative district judge or to the appraisal review board |
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commissioners appointed by the local administrative district |
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judge. |
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SECTION 5. The changes made to Section 6.41, Tax Code, as |
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amended by this Act, apply only to the appointment of appraisal |
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review board members to terms beginning on or after January 1, 2022. |
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This Act does not affect the term of an appraisal review board |
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member serving on December 31, 2021, if the member was appointed |
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before that date to a term that began before December 31, 2021, and |
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expires December 31, 2022. |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |