BILL ANALYSIS H.B. 356 By: Hartnett (Sponsor) Finance 05-05-95 Senate Committee Report (Unamended) BACKGROUND Section 6.41, Tax Code, establishes the Appraisal Review Board. Members in some counties are expected to serve on a full-time basis for up to two months. This full-time commitment can prevent knowledgeable professionals from serving because they cannot afford to leave their businesses for extended lengths of time. Also, because of absences, there can be shortages in the hearing panels necessary to hear all the protests. As a result, property owners may not receive enough time for their hearings. The Tax Code currently contains no provisions for removal of appraisal review board members. If a member accepts appointment to the board without fully realizing the time demands, but then refuses to resign, the remaining board, the appraisal district, and the property owners have no recourse. Absences by members reduce the amount of time available to hear property owner protests. PURPOSE As proposed, H.B. 356 allows the appointment of auxiliary appraisal review board members and for the removal of appraisal review board members by a majority vote of the appraisal district's board of directors. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 6.41, Tax Code, by amending Subsection (c) and adding Subsection (f), as follows: (c) Provides that an individual who has served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board is ineligible to serve on the appraisal review board (board). Makes conforming changes. (f) Authorizes a member of the board to be removed from the board by a majority vote of the appraisal district board of directors. Sets forth grounds for removal of a board member. SECTION 2. Amends Chapter 6C, Tax Code, by adding Section 6.411, as follows: Sec. 6.411. AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES. (a) Authorizes the board of directors of an appraisal district to appoint auxiliary members to the board to hear taxpayer protests before the board and to assist the board in performing its other duties. (b) Sets forth the number of auxiliary members that may be appointed for counties with certain populations. (c) Provides that Sections 6.41(c), (d), and (e) and Sections 6.412 and 6.413 apply to auxiliary board members appointed under this section. (d) Prohibits an auxiliary member of the board appointed under this section from voting in a determination made by the board, from serving as chairperson or secretary of the board, and from being included in determining what constitutes a quorum of the board or whether a quorum is present at any meeting of the board. (e) Provides that an auxiliary member of the board appointed under this section is entitled to make a recommendation to the board in a protest heard by the member but is not entitled to vote on the determination of the protest by the board. (f) Provides that an auxiliary member of the board appointed under this section is entitled to the per diem set by the appraisal district budget for each day on which the member actively engages in performing the member's duties under Subsection (a) or (e) and is entitled to actual and necessary expenses incurred in performing those duties in the same manner as other members of the board. SECTION 3. Emergency clause. Effective date: 90 days after adjournment.