JWB S.B. 1017 75(R)BILL ANALYSIS WAYS & MEANS S.B. 1017 By: Patterson, Jerry (Talton) 5-9-97 Committee Report (Amended) BACKGROUND Currently, there are no education or training requirements for appraisal review board members. Some appraisal review boards may hold training sessions, yet there are no uniform guidelines for such training. PURPOSE The bill requires the comptroller to implement certain provisions regarding the training of appraisal review board members. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1.Chapter 5, Tax Code (State Administration), is amended by adding Section 5.041 as follows: Sec. 5.041. TRAINING OF APPRAISAL REVIEW BOARD MEMBERS. (a) Provides that the comptroller shall approve curricula and provide materials for training and educating members of an appraisal review board and supervise a course and issue completion certifications. (b) Provides that a member of an appraisal review board must complete the course. Establishes that a board member may not participate in an appraisal review board hearing unless the person has completed the course. (c) Allows the comptroller to contract with service providers for assistance with providing the course, but the course may not be provided by an appraisal district or a taxing unit. Provides that the comptroller may assess a fee for the costs of course but the fee may not exceed $50 per trainee. (d) Establishes the course material as the comptroller's Appraisal Review Board Manual in use on the effective date of this section. Provides for regular manual updates. Provides for a revision upon request and establishes that revisions must be unanimously approved by a committee selected by the comptroller which equally represents taxpayers and chief appraisers. Provides that a person requesting revisions shall pay relating mediation costs if necessary. (e) Provides that an appraisal review board member appointed after a course offering may continue to serve until the completion of a subsequent course, notwithstanding the provisions of Subsection (b). (f) Prohibits the comptroller from giving advice or intervening in a matter that may be protested before the appraisal review board. SECTION 2.Amends Section 6.412, Tax Code (Restrictions on Eligibility of Board Members), by adding Subsection (c) as follows: (c) Provides that a person is ineligible to serve on an appraisal review board if that person is: a former officer or employee of the appraisal district or a taxing unit for which the appraisal district appraises property; a former member of the board of directors of the appraisal district; a former member of the governing body of a taxing unit for which the appraisal district appraises property. SECTION 3.(a) Makes application of this Act prospective. (b) Requires the comptroller to implement Section 5.041, Tax Code (created by the bill), before January 1, 1998. SECTION 4.Emergency clause. EXPLANATION OF AMENDMENTS The Committee Amendment strikes Subsection (f) of Section 1 of this bill and substitutes the following: (f) The comptroller may not advise a property owner, a property owner's agent, or an appraisal review board on a matter that the comptroller knows is the subject of a protest to the appraisal review board.