BILL ANALYSIS
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Senate Research Center |
H.B. 1285 |
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88R17972 DRS-F |
By: Shine (Springer) |
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Local Government |
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5/5/2023 |
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Engrossed |
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Many property tax payers have expressed concern with their ability to easily address grievances unrelated to their property's appraised value with their appraisal district. Existing remedies involve filing protests, lawsuits, and other more formal methods of addressing grievances. Taxpayer liaison officers who work within the appraisal district office have been identified as officers who have experience in assisting taxpayers navigate the property tax process, but these officers' powers and duties are limited. H.B. 1285 seeks to address this issue by expanding the duties of taxpayer liaison officers and providing an avenue for taxpayers to file certain complaints and seek resolution with the assistance of such an officer. The bill also provides for the appointment of deputy taxpayer liaison officers and for officer training and evaluation.
H.B. 1285 amends the Tax Code by revising provisions governing the taxpayer liaison officer appointed by the board of directors of an appraisal district for counties with a population greater than 120,000. The amendment establishes the role of the taxpayer liaison officer as the officer primarily responsible for providing assistance to taxpayers for the district. The officer is also required to provide certain information and materials to the public regarding the procedure for filing a complaint, alleging noncompliant hearing procedures, and requesting limited binding arbitration. The amendment also outlines the methods by which the officer may resolve complaints filed with the officer or the appraisal district's board of directors. The officer is responsible for publicizing the availability of positions on the ARB, and the chief appraiser of the district must post information about the officer on the district's website.
The bill allows the appraisal district's board of directors to appoint one or more deputy taxpayer liaison officers to assist the taxpayer liaison officer. The deputy officer is entitled to compensation as provided by the board's budget and cannot be the chief appraiser or any other person who performs appraisal or legal services for the district for compensation. The bill also includes provisions that allow the taxpayer liaison officer and deputy officers to communicate with certain individuals, including the local administrative district judge, without committing an offense for exercising their statutory duties in good faith.
The bill mandates that the board of directors of the appraisal district evaluate the performance of the taxpayer liaison officer and any deputy taxpayer liaison officer appointed by the board annually. The evaluation must include a review of the officers' resolution of complaints and their timeliness in addressing them.
H.B. 1285 amends current law relating to the training and duties of a taxpayer liaison officer for an appraisal district.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 5.06, Tax Code, as follows:
Sec. 5.06. New heading: TAXPAYER ASSISTANCE PAMPHLET. Requires the Comptroller of Public Accounts of the State of Texas (comptroller) to prepare and electronically publish a pamphlet that:
(1) explains the remedies available to a dissatisfied taxpayer and the procedures to be followed in seeking remedial action;
(2) describes the functions of a taxpayer liaison officer appointed under Section 6.052 (Taxpayer Liaison Officer) for an appraisal district with a population of more than 120,000; and
(3) provides advice on preparing and presenting a protest under Chapter 41 (Local Review).
Deletes existing text requiring the comptroller to include in the pamphlet advice on preparing and presenting a protest. Makes nonsubstantive changes.
SECTION 2. Amends Section 6.052, Tax Code, by amending Subsections (a), (b), (d), (e), (f), and (g) and adding Subsections (b-1), (b-2), (b-3), (b-4), (b-5), (b-6), (b-7), (b-8), (b-9), (h), and (i), as follows:
(a) Requires the board of directors of an appraisal district (board), rather than for an appraisal district, created for a county with a population of more than 120,000 to appoint a taxpayer liaison officer who is required to serve at the pleasure of the board. Authorizes the board to appoint one or more deputy taxpayer liaison officers to assist the taxpayer liaison officer in the performance of the officer's duties. Provides that the taxpayer liaison officer is the appraisal district officer primarily responsible for providing assistance to taxpayers for the district.
(b) Requires the taxpayer liaison officer to provide to the public information and materials designed to assist property owners in understanding:
(1)-(2) creates these subdivisions from existing text;
(3) the procedure for filing:
(A) creates this paragraph from existing text;
(B) makes a nonsubstantive change to this paragraph;
(C) a complaint under Section 41.66(q) (relating to authorizing a person who owns property in an appraisal district or the chief appraiser of an appraisal district to file a complaint with the taxpayer liaison officer for the appraisal district for certain allegations); and
(D) a request for limited binding arbitration under Section 41A.015 (Limited Binding Arbitration to Compel Compliance With Certain Procedural Requirements Related to Protests); and
(4) creates this subdivision from existing text.
(b-1) Creates this subsection from existing text. Requires that information concerning the process for submitting comments, complaints, and suggestions to the comptroller concerning an appraisal review board (ARB) be provided at each protest hearing.
(b-2) Authorizes a property owner to file a written complaint with the taxpayer liaison officer requesting resolution of a dispute with the appraisal district or the ARB about a matter that does not relate to the appraisal of property. Authorizes the taxpayer liaison officer to resolve a complaint filed with the officer or with the board by:
(1) referring the property owner to information and materials described by Subsection (b) or to the appropriate employee or officer of the appraisal district or ARB;
(2) meeting with the parties to the dispute that is the subject of the complaint to facilitate an informal resolution;
(3) treating the matter as a complaint under Section 41.66(q), as appropriate;
(4) assisting the property owner in filing a request for limited binding arbitration under Section 41A.015, as appropriate; or
(5) recommending in writing to the chief appraiser, board, chairman of the ARB, or the property owner or the owner's agent, as applicable, a course of action that the taxpayer liaison officer believes to be appropriate.
(b-3) Provides that the taxpayer liaison officer:
(1) is required to dismiss any part of a complaint filed under Subsection (b-2) that relates to the appraised value of a property or the appraisal methodology used in appraising the property; and
(2) is authorized to dismiss a complaint that is repetitive or that fails to state a legitimate concern.
(b-4) Requires the taxpayer liaison officer, if a complaint involves the assessment or collection of a tax, to resolve the matter by referring the property owner to the appropriate person who can assist the owner with the assessment or collection of the tax.
(b-5) Requires the taxpayer liaison officer to notify a property owner of the resolution of a complaint filed by the owner not later than the 90th day after the date the complaint is filed.
(b-6) Provides that the resolution of a complaint filed under Subsection (b-2) is not an action that a property owner is entitled to:
(1) protest under Chapter 41;
(2) request limited binding arbitration for under Section 41A.015; or
(3) appeal under Chapter 42 (Judicial Review).
(b-7) Requires the comptroller to establish and supervise a program for the training and education of taxpayer liaison officers and deputy taxpayer liaison officers. Provides that the training program is authorized to be provided online and is required to:
(1) include information on the duties and responsibilities of a taxpayer liaison officer and a deputy taxpayer liaison officer, including procedures for the informal resolution of disputes;
(2) be at least two hours in length; and
(3) provide a certificate of completion for the officer who completes the training.
(b-8) Requires a person appointed as a taxpayer liaison officer or deputy taxpayer liaison officer to complete the training program described by Subsection (b-7) and the course established under Section 5.041 (Training of Appraisal Review Board Members) for the training and education of ARB members not later than the first anniversary of the date the officer is appointed, and again in each even-numbered year after that first anniversary. Prohibits a person from serving as a taxpayer liaison officer or deputy taxpayer liaison officer unless the person has completed the training programs as required by this subsection.
(b-9) Requires a taxpayer liaison officer and deputy taxpayer liaison officer to submit a copy of the certificate provided to the officer under Subsection (b-7) to the board that appointed the officer. Requires the taxpayer liaison officer and each deputy taxpayer liaison officer to retain a copy of each certificate provided to the officer for at least three years, and requires the board to retain each certificate submitted to the board under this subsection for the same period.
(d) Provides that the taxpayer liaison officer and each deputy taxpayer liaison officer is entitled to compensation as provided by the budget adopted by the board.
(e) Provides that the chief appraiser or any other person who performs appraisal or legal services for the appraisal district for compensation is not eligible to be the taxpayer liaison officer or a deputy taxpayer liaison officer.
(f) Provides that the taxpayer liaison officer is responsible for providing clerical assistance to the local administrative district judge in the selection of ARB members and for publicizing the availability of positions on the ARB.
(g) Provides that a taxpayer liaison officer or deputy taxpayer liaison officer acting under the taxpayer liaison officer's supervision, notwithstanding any other provision of Chapter 6 (Local Administration), does not commit an offense under this chapter if the officer or deputy communicates with the chief appraiser or another employee or agent of the appraisal district, a member of the ARB established for the appraisal district, a member of the board, the local administrative district judge, a property tax consultant, a property owner, an agent of a property owner, or another person if the communication is made in the good faith exercise of the officer's statutory duties.
(h) Requires the chief appraiser of the district, if an appraisal district maintains an Internet website, to post on the Internet website the name, contact information, and a description of the duties of the taxpayer liaison officer. Requires that a link to the information described by this subsection be prominently posted on the home page of the Internet website.
(i) Requires the board to annually evaluate the performance of the taxpayer liaison officer and each deputy taxpayer liaison officer, if applicable. Requires that the evaluation include a review of the timeliness of the officer's resolution of complaints.
SECTION 3. Amends Section 41.66(q), Tax Code, as follows:
(q) Authorizes the board to refer the matter to the local administrative district judge with a recommendation that the judge remove the member of the ARB serving as chairman of the ARB from that member's position as chairman if the board determines that the chairman has failed to take the actions necessary to bring the ARB into compliance with Section 5.103(d) (relating to requiring an ARB to incorporate the model hearing procedures prepared by the comptroller when adopting the ARB's procedures for hearings) or this chapter, as applicable. Requires the local administrative district judge, if the judge agrees with the board's recommendation, to remove the chairman from that office and appoint another member of the ARB as chairman.
SECTION 4. Requires a person serving as the taxpayer liaison officer for an appraisal district on January 1, 2024, to complete the training and course required by Section 6.052(b-8), Tax Code, as added by this Act, not later than December 31, 2024.
SECTION 5. Effective date: January 1, 2024.