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A BILL TO BE ENTITLED
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AN ACT
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relating to the training and education of appraisal review board |
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members. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.041, Tax Code, is amended by amending |
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Subsections (b) and (e-1) and adding Subsection (i) to read as |
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follows: |
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(b) A member of the appraisal review board established for |
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an appraisal district must complete the course established under |
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Subsection (a). The course must provide at least eight hours of |
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classroom or distance training and education. A member of the |
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appraisal review board may not participate in a hearing conducted |
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by the board unless the person has completed the course established |
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under Subsection (a) and received a certificate of course |
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completion. |
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(e-1) In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board. The course must provide at least four hours |
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of classroom or distance training and education. The curricula and |
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materials must include information regarding: |
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(1) the cost, income, and market data comparison |
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methods of appraising property; |
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(2) the appraisal of business personal property; |
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(3) the determination of capitalization rates for |
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property appraisal purposes; |
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(4) the duties of an appraisal review board; |
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(5) the requirements regarding the independence of an |
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appraisal review board from the board of directors and the chief |
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appraiser and other employees of the appraisal district; |
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(6) the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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(7) the Uniform Standards of Professional Appraisal |
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Practice; |
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(8) the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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(9) the requirements regarding the equal and uniform |
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appraisal of property; |
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(10) the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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(11) a detailed explanation of each of the actions |
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described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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41.42, and 41.43 so that members are fully aware of each of the |
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grounds on which a property appraisal can be appealed. |
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(i) The comptroller may adopt rules to implement this |
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section, including rules establishing criteria for course |
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availability and for demonstrating course completion. |
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SECTION 2. This Act takes effect January 1, 2022. |