BILL ANALYSIS S.B. 902 By: Henderson Jurisprudence 4-27-95 Committee Report (Unamended) BACKGROUND Currently, members of an appraisal review board are selected by a majority of the appraisal district board of directors, which in turn are appointed by a vote of the governing bodies of the incorporated cities and towns, school districts, and conservation and reclamation districts. An appraisal district is responsible for appraising property in a county for ad valorem tax purposes of each taxing unit that imposes such taxes on property. Among the duties of an appraisal review board are the determination of protests initiated by property owners and challenges initiated by taxing units. Because appraisal review boards are appointed by the same entity that appraises property, the appearance of partiality is prevalent. Because such boards are twice-removed from the public, they are very indirectly held accountable to the public. PURPOSE As proposed, S.B. 902 provides for the appointment of members to an appraisal review board. 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 Subsections (d) and (e) and adding Subsection (f), as follows: (d) Provides that members of an appraisal review board (board) are appointed by resolution of a majority of the appraisal district board of directors in a district established for a county with a population of less than 100,000. Provides that members of the board are appointed by the commissioners court of the county in a district established for a county with a population of 100,000 or more. (e) Makes conforming changes. (f) Provides that if a change in the population of a county according to the most recent federal decennial census requires a change in the authority that appoints the members of the board under Subsection (d), the change in appointment authority takes effect beginning with the appointment of board members to terms that begin on a certain date. Provides that a change in appointment authority does not affect an appointment that occurs before January 1 or the term of a board member appointed before January 1. SECTION 2. (a) Effective date: January 1, 1996. (b) Makes application of this Act prospective. (c) Provides that the term of a member of an appraisal review board in a county with a population of 100,000 or more expires January 1, 1996. SECTION 3. Emergency clause. Effective date: upon passage.