| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the selection and administration of an appraisal review |
|
|
board; authorizing a fee. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 5.103(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) The model hearing procedures shall address: |
|
|
(1) the statutory duties of an appraisal review board; |
|
|
(2) the process for conducting a hearing; |
|
|
(3) the scheduling of hearings; |
|
|
(4) the postponement of hearings; |
|
|
(5) the notices required under this title; |
|
|
(6) the determination of good cause under Section |
|
|
41.44(b); |
|
|
(7) the determination of good cause under Sections |
|
|
41.45(e) and (e-1); |
|
|
(8) a party's right to offer evidence and argument; |
|
|
(9) a party's right to examine or cross-examine |
|
|
witnesses or other parties; |
|
|
(10) a party's right to appear by an agent; |
|
|
(11) the prohibition of an appraisal review board's |
|
|
consideration of information not provided at a hearing; |
|
|
(12) ex parte and other prohibited communications; |
|
|
(13) the exclusion of evidence at a hearing as |
|
|
required by Section 41.67(d); |
|
|
(14) the postponement of a hearing as required by |
|
|
Section 41.66(h); |
|
|
(15) conflicts of interest; and |
|
|
(16) [the process for the administration of |
|
|
applications for membership on an appraisal review board; and |
|
|
[(17)] any other matter related to fair and efficient |
|
|
appraisal review board hearings. |
|
|
SECTION 2. Sections 6.41(a), (b), (c), (d), (e), (g), (j), |
|
|
and (k), Tax Code, are amended to read as follows: |
|
|
(a) An [The] appraisal review board is established for each |
|
|
appraisal district. |
|
|
(b) The [Except as provided by Subsection (b-1) or (b-2), |
|
|
an] appraisal review board consists of five [three] members elected |
|
|
at the general election for state and county officers. One member |
|
|
is elected from each of the four commissioners precincts in the |
|
|
county in which the appraisal district is established and one |
|
|
member is elected at large from the county. The members serve |
|
|
two-year terms beginning on January 1 of odd-numbered years. |
|
|
(c) To be eligible to serve on the board, an individual |
|
|
must: |
|
|
(1) be a resident of: |
|
|
(A) the commissioners precinct from which the |
|
|
member is elected, in the case of a member elected from a |
|
|
commissioners precinct; or |
|
|
(B) the county in which the appraisal district is |
|
|
established, in the case of a member elected at large; [district] |
|
|
and |
|
|
(2) [must] have resided in the county [district] for |
|
|
at least two years. |
|
|
(d) [Members of the board are appointed by the local |
|
|
administrative district judge under Subchapter D, Chapter 74, |
|
|
Government Code, in the county in which the appraisal district is |
|
|
established.] A vacancy on the board is filled by appointment by |
|
|
the commissioners court of the county in which the appraisal |
|
|
district is established [in the same manner] for the unexpired |
|
|
portion of the term. An individual appointed to fill a vacancy on |
|
|
the board must meet the qualifications of the vacated position. |
|
|
(e) If as a result of a change in the boundaries of a |
|
|
commissioners precinct an individual serving as a member no longer |
|
|
resides in the precinct from which the office is elected, the |
|
|
individual is not for that reason disqualified from office during |
|
|
the remainder of the term of office being served at the time the |
|
|
boundary change takes effect. If as a result of a change in the |
|
|
boundaries of a commissioners precinct an individual elected as a |
|
|
member before the boundary change to a term that begins after the |
|
|
boundary change no longer resides in the precinct from which |
|
|
elected, the individual is not for that reason disqualified from |
|
|
serving the term to which elected [Members of the board hold office |
|
|
for terms of two years beginning January 1. The appraisal district |
|
|
board of directors by resolution shall provide for staggered terms, |
|
|
so that the terms of as close to one-half of the members as possible |
|
|
expire each year. In making the initial or subsequent |
|
|
appointments, the local administrative district judge or the |
|
|
judge's designee shall designate those members who serve terms of |
|
|
one year as needed to comply with this subsection]. |
|
|
(g) Subsection (a) does not preclude the boards of directors |
|
|
of two or more adjoining appraisal districts from providing for the |
|
|
operation of a consolidated appraisal review board by interlocal |
|
|
contract. [Members of a consolidated appraisal review board are |
|
|
appointed jointly by the local administrative district judges in |
|
|
the counties in which the appraisal districts that are parties to |
|
|
the contract are established.] |
|
|
(j) A chief appraiser or another employee or agent of an |
|
|
appraisal district commits an offense if the person communicates |
|
|
with a member of the appraisal review board for the appraisal |
|
|
district or[,] a member of the board of directors of the appraisal |
|
|
district[, or the local administrative district judge] regarding a |
|
|
ranking, scoring, or reporting of the percentage by which the |
|
|
appraisal review board or a panel of the board reduces the appraised |
|
|
value of property. |
|
|
(k) An offense under Subsection [(i) or] (j) is a Class A |
|
|
misdemeanor. |
|
|
SECTION 3. Section 6.41(f), Tax Code, as amended by |
|
|
Chapters 354 (H.B. 2941) and 533 (S.B. 63), Acts of the 87th |
|
|
Legislature, Regular Session, 2021, is reenacted and amended to |
|
|
read as follows: |
|
|
(f) For purposes of Chapter 87, Local Government Code, |
|
|
grounds [A member of the appraisal review board may be removed from |
|
|
the board by the local administrative district judge or the judge's |
|
|
designee. Not later than the 90th day after the date the board of |
|
|
directors, local administrative district judge, or judge's |
|
|
designee that appointed a member of the appraisal review board |
|
|
learns of a potential ground for removal of the member, the board of |
|
|
directors, local administrative district judge, or judge's |
|
|
designee, as applicable, shall remove the member or find by |
|
|
official action that the member's removal is not warranted. |
|
|
Grounds] for removal of a member of an appraisal review board |
|
|
include [are]: |
|
|
(1) a violation of Section 6.412, 6.413, 41.66(f), or |
|
|
41.69; |
|
|
(2) good cause relating to the attendance of members |
|
|
at called meetings of the board as established by written policy |
|
|
adopted by a majority of the appraisal district board of directors; |
|
|
[or] |
|
|
(3) evidence of repeated bias or misconduct; or |
|
|
(4) failure to complete a course required by Section |
|
|
5.041. |
|
|
SECTION 4. Section 6.411(c-1), Tax Code, is amended to read |
|
|
as follows: |
|
|
(c-1) This section does not apply to communications with a |
|
|
member of an appraisal review board by the chief appraiser or |
|
|
another employee or a member of the board of directors of an |
|
|
appraisal district or a property tax consultant or attorney |
|
|
representing a party to a proceeding before the appraisal review |
|
|
board: |
|
|
(1) during a hearing on a protest or other proceeding |
|
|
before the appraisal review board; |
|
|
(2) that constitute social conversation; |
|
|
(3) that are specifically limited to and involve |
|
|
administrative, clerical, or logistical matters related to the |
|
|
scheduling and operation of hearings, the processing of documents, |
|
|
the issuance of orders, notices, and subpoenas, and the operation, |
|
|
appointment, composition, or attendance at training of the |
|
|
appraisal review board; or |
|
|
(4) that are necessary and appropriate to enable the |
|
|
appraisal review board [of directors of the appraisal district] to |
|
|
determine whether to appoint, reappoint, or remove a person as an |
|
|
auxiliary board [a] member or as the chairman or secretary of the |
|
|
appraisal review board. |
|
|
SECTION 5. Section 6.412(d), Tax Code, is amended to read as |
|
|
follows: |
|
|
(d) A person is ineligible to serve on the appraisal review |
|
|
board of an appraisal district established in [for] a county with a |
|
|
population of 120,000 or more if the person: |
|
|
(1) is a former member of the board of directors, |
|
|
former officer, or former employee of the appraisal district; |
|
|
(2) served as a member of the governing body or officer |
|
|
of a taxing unit for which the appraisal district appraises |
|
|
property, until the fourth anniversary of the date the person |
|
|
ceased to be a member or officer; |
|
|
(3) appeared before the appraisal review board for |
|
|
compensation during the two-year period preceding the date the |
|
|
person is elected or appointed; or |
|
|
(4) served for all or part of four [three] previous |
|
|
terms as a board member or auxiliary board member on the appraisal |
|
|
review board. |
|
|
SECTION 6. Section 6.413(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) An individual is not eligible to be elected or appointed |
|
|
to or to serve on the appraisal review board established for an |
|
|
appraisal district if the individual or a business entity in which |
|
|
the individual has a substantial interest is a party to a contract |
|
|
with the appraisal district or with a taxing unit that participates |
|
|
in the appraisal district. |
|
|
SECTION 7. Section 6.414, Tax Code, is amended by amending |
|
|
Subsections (a), (b), and (f) and adding Subsection (a-1) to read as |
|
|
follows: |
|
|
(a) An [The board of directors of an] appraisal review board |
|
|
[district] by resolution of a majority of the members may provide |
|
|
for a number of auxiliary appraisal review board members that the |
|
|
board considers appropriate to hear taxpayer protests before the |
|
|
appraisal review board and to assist the board in performing its |
|
|
duties. |
|
|
(a-1) This subsection applies only to the appraisal review |
|
|
board of an appraisal district established in a county with a |
|
|
population of one million or more. If the appraisal review board |
|
|
appoints auxiliary board members under this section, the appraisal |
|
|
review board shall appoint an adequate number of qualified |
|
|
individuals as auxiliary board members to permit the chairman of |
|
|
the appraisal review board to fill the positions on each special |
|
|
panel established under Section 6.425. |
|
|
(b) An auxiliary board member is appointed to a two-year |
|
|
term by resolution of a majority of the [in the same manner and for |
|
|
the same term as an] appraisal review board members. An auxiliary |
|
|
board member [under Section 6.41 and] is subject to the same |
|
|
eligibility requirements and restrictions as a board member under |
|
|
Sections 6.41, 6.411, 6.412, and 6.413. A vacancy among the |
|
|
auxiliary board members is filled in the same manner as the original |
|
|
appointment to the appraisal review board. |
|
|
(f) An auxiliary board member is entitled to compensation |
|
|
and [as provided by the appraisal district budget and is not |
|
|
entitled to a per diem or] reimbursement of expenses as provided by |
|
|
[under] Section 6.42(c). |
|
|
SECTION 8. Section 6.42(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) A majority of the appraisal review board constitutes a |
|
|
quorum. The board by resolution [local administrative district |
|
|
judge under Subchapter D, Chapter 74, Government Code, in the |
|
|
county in which the appraisal district is established] shall select |
|
|
a chairman and a secretary from among the board's members [of the |
|
|
appraisal review board]. The board [judge] is encouraged to select |
|
|
as chairman a member of the [appraisal review] board, if any, who |
|
|
has a background in law and property appraisal. |
|
|
SECTION 9. Sections 6.425(a) and (e), Tax Code, are amended |
|
|
to read as follows: |
|
|
(a) This section applies only to the appraisal review board |
|
|
for an appraisal district established in a county with a population |
|
|
of one million or more [described by Section 6.41(b-2)]. |
|
|
(e) Notwithstanding Subsection (d), the chairman of the |
|
|
appraisal review board may appoint to a special panel described by |
|
|
this section a member of the appraisal review board who does not |
|
|
meet the qualifications prescribed by that subsection if: |
|
|
(1) the number of board members [persons appointed to |
|
|
the board by the local administrative district judge] who meet |
|
|
those qualifications is not sufficient to fill the positions on |
|
|
each special panel; and |
|
|
(2) the board member being appointed to the panel |
|
|
holds a bachelor's degree in any field. |
|
|
SECTION 10. Section 25.19(b-3), Tax Code, is amended to |
|
|
read as follows: |
|
|
(b-3) This subsection applies only to an appraisal district |
|
|
established in a county with a population of one million or more |
|
|
[described by Section 6.41(b-2)]. In addition to the information |
|
|
required by Subsection (b), the chief appraiser shall state in a |
|
|
notice of appraised value of property described by Section 6.425(b) |
|
|
that the property owner has the right to have a protest relating to |
|
|
the property heard by a special panel of the appraisal review board. |
|
|
SECTION 11. Section 41.45(d), Tax Code, is amended to read |
|
|
as follows: |
|
|
(d) This subsection does not apply to a single-member panel |
|
|
established under Subsection (b-4) of this section or a special |
|
|
panel established under Section 6.425. An appraisal review board |
|
|
[consisting of more than three members] may sit in panels of not |
|
|
fewer than three members to conduct protest hearings. If the |
|
|
recommendation of a panel is not accepted by the board, the board |
|
|
may refer the matter for rehearing to a panel composed of members |
|
|
who did not hear the original protest or, if there are not at least |
|
|
three members who did not hear the original protest, the board may |
|
|
determine the protest. |
|
|
SECTION 12. Sections 41.66(g) and (q), Tax Code, are |
|
|
amended to read as follows: |
|
|
(g) At the beginning of a hearing on a protest, each member |
|
|
of the appraisal review board hearing the protest must sign an |
|
|
affidavit stating that the board member has not communicated with |
|
|
another person in violation of Subsection (f). If a board member |
|
|
has communicated with another person in violation of Subsection |
|
|
(f), the member must be recused from the proceeding and may not |
|
|
hear, deliberate on, or vote on the determination of the protest. |
|
|
The appraisal review board [of directors of the appraisal district] |
|
|
shall adopt and implement a policy concerning the temporary |
|
|
replacement of an appraisal review board member who has |
|
|
communicated with another person in violation of Subsection (f). |
|
|
(q) A person who owns property in an appraisal district or |
|
|
the chief appraiser of an appraisal district may file a complaint |
|
|
with the taxpayer liaison officer for the appraisal district |
|
|
alleging that the appraisal review board established for the |
|
|
appraisal district has adopted or is implementing hearing |
|
|
procedures that are not in compliance with the model hearing |
|
|
procedures prepared by the comptroller under Section 5.103 or is |
|
|
not complying with procedural requirements under this chapter. The |
|
|
taxpayer liaison officer shall investigate the complaint and report |
|
|
the findings of the investigation to the board of directors of the |
|
|
appraisal district. If [The board of directors shall direct the |
|
|
chairman of the appraisal review board to take remedial action if, |
|
|
after reviewing the taxpayer liaison officer's report,] the board |
|
|
of directors determines that the allegations contained in the |
|
|
complaint are true, the [. The] board of directors shall inform the |
|
|
[may remove the member of the appraisal review board serving as] |
|
|
chairman of the appraisal review board of its determination and |
|
|
request [from that member's position as chairman if the board |
|
|
determines] that the chairman [has failed to] take the actions |
|
|
necessary to bring the appraisal review board into compliance with |
|
|
Section 5.103(d) or this chapter, as applicable. |
|
|
SECTION 13. Section 172.024(a), Election Code, is amended |
|
|
to read as follows: |
|
|
(a) The filing fee for a candidate for nomination in the |
|
|
general primary election is as follows: |
|
|
(1) United States senator $5,000 |
|
|
(2) office elected statewide, except United States |
|
|
senator 3,750 |
|
|
(3) United States representative 3,125 |
|
|
(4) state senator 1,250 |
|
|
(5) state representative 750 |
|
|
(6) member, State Board of Education 300 |
|
|
(7) chief justice or justice, court of appeals, other |
|
|
than a justice specified by Subdivision (8) 1,875 |
|
|
(8) chief justice or justice of a court of appeals that |
|
|
serves a court of appeals district in which a county with a |
|
|
population of more than one million is wholly or partly |
|
|
situated 2,500 |
|
|
(9) district judge or judge specified by Section |
|
|
52.092(d) for which this schedule does not otherwise prescribe a |
|
|
fee 1,500 |
|
|
(10) district or criminal district judge of a court in |
|
|
a judicial district wholly contained in a county with a population |
|
|
of more than 1.5 million 2,500 |
|
|
(11) judge, statutory county court, other than a judge |
|
|
specified by Subdivision (12) 1,500 |
|
|
(12) judge of a statutory county court in a county with |
|
|
a population of more than 1.5 million 2,500 |
|
|
(13) district attorney, criminal district attorney, |
|
|
or county attorney performing the duties of a district |
|
|
attorney 1,250 |
|
|
(14) county commissioner, district clerk, county |
|
|
clerk, sheriff, county tax assessor-collector, county treasurer, |
|
|
or judge, constitutional county court: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,250 |
|
|
(B) county with a population of under |
|
|
200,000 750 |
|
|
(15) justice of the peace or constable: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,000 |
|
|
(B) county with a population of under |
|
|
200,000 375 |
|
|
(16) county surveyor75 |
|
|
(17) office of the county government for which this |
|
|
schedule does not otherwise prescribe a fee 750 |
|
|
(18) appraisal review board member: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,250 |
|
|
(B) county with a population of under |
|
|
200,000 750 |
|
|
SECTION 14. The following provisions of the Tax Code are |
|
|
repealed: |
|
|
(1) Section 6.052(f); and |
|
|
(2) Sections 6.41(b-1), (b-2), (d-1), (d-2), (d-3), |
|
|
(d-4), (d-5), (d-6), (d-7), (d-8), (d-9), (d-10), and (i). |
|
|
SECTION 15. (a) Appraisal review board members shall be |
|
|
elected under Section 6.41, Tax Code, as amended by this Act, |
|
|
beginning with the primary and general elections conducted in 2024. |
|
|
Members then elected take office January 1, 2025. |
|
|
(b) The change in the manner of selection of appraisal |
|
|
review board members made by Section 6.41, Tax Code, as amended by |
|
|
this Act, does not affect the selection of members who serve on the |
|
|
board before January 1, 2025. |
|
|
(c) The term of an appraisal review board member serving on |
|
|
December 31, 2024, expires on January 1, 2025. |
|
|
(d) Auxiliary members may be appointed under Section 6.414, |
|
|
Tax Code, as amended by this Act, by the elected appraisal review |
|
|
board members on or after January 1, 2025. |
|
|
(e) The change in the manner of selection of auxiliary |
|
|
members made by Section 6.414, Tax Code, as amended by this Act, |
|
|
does not affect the selection of auxiliary members who serve before |
|
|
January 1, 2025. |
|
|
(f) The term of an auxiliary member serving on December 31, |
|
|
2024, expires on January 1, 2025. |
|
|
SECTION 16. The repeal by this Act of Section 6.41(i), Tax |
|
|
Code, and the change in law made by this Act to Section 6.41(j), Tax |
|
|
Code, do not apply to an offense committed under either of those |
|
|
subsections before January 1, 2025. An offense committed before |
|
|
January 1, 2025, is governed by the applicable subsection as it |
|
|
existed on the date the offense was committed, and the former law is |
|
|
continued in effect for that purpose. For purposes of this section, |
|
|
an offense was committed before January 1, 2025, if any element of |
|
|
the offense occurred before that date. |
|
|
SECTION 17. (a) Except as otherwise provided by this |
|
|
section, this Act takes effect January 1, 2025. |
|
|
(b) This section and Sections 13 and 15 of this Act take |
|
|
effect September 1, 2023. |