|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the regulation of property tax professionals and |
|
appraisal review boards. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 1151.051, Occupations Code, as amended |
|
by Chapters 815 and 1170, Acts of the 78th Legislature, Regular |
|
Session, 2003, is reenacted and amended to read as follows: |
|
Sec. 1151.051. BOARD MEMBERSHIP. (a) The Board of Tax |
|
Professional Examiners consists of seven [five] members appointed |
|
by the governor with the advice and consent of the senate as |
|
follows: |
|
(1) four members who: |
|
(A) are actively engaged in property tax |
|
administration; |
|
(B) have at least five years' experience in |
|
appraisal, assessment, or collection; and |
|
(C) are certified under this chapter as a |
|
registered professional appraiser, registered Texas collector, or |
|
registered Texas assessor; and |
|
(2) three members [one member] who represent |
|
[represents] the public. |
|
(b) A vacancy on the board is filled by appointment by the |
|
governor of a qualified person to serve for the unexpired portion of |
|
the term. |
|
(c) Each appointment to the board shall be made without |
|
regard to the race, color, disability, sex, religion, age, or |
|
national origin of the appointee. |
|
(d) The comptroller shall serve on the board in an advisory |
|
capacity. The comptroller is not entitled to vote on any board |
|
action and does not have any of the duties or liabilities of board |
|
membership. |
|
SECTION 2. Section 1151.052, Occupations Code, is amended |
|
to read as follows: |
|
Sec. 1151.052. TERMS. Board members serve six-year terms, |
|
with the terms of [one or] two or three members expiring on March 1 |
|
of each odd-numbered year. |
|
SECTION 3. Section 1151.1581, Occupations Code, is amended |
|
to read as follows: |
|
Sec. 1151.1581. CONTINUING EDUCATION. (a) The board shall |
|
recognize, prepare, or administer continuing education programs |
|
for its license holders. A license holder must participate in the |
|
programs to the extent required by the board to keep the person's |
|
license. |
|
(b) The board shall require that a chief appraiser annually |
|
demonstrate successful completion of 16 hours of continuing |
|
education in the following: |
|
(1) appraisal methods; |
|
(2) property tax law, including exemptions, special |
|
appraisal qualifications, and taxpayer protest procedures; |
|
(3) appraisal review board procedures and law; and |
|
(4) communication with taxpayers. |
|
(c) The board shall require that a property tax appraiser |
|
annually demonstrate successful completion of eight hours of |
|
continuing education in appraisal methods and property tax law. |
|
SECTION 4. Section 1151.164(b), Occupations Code, is |
|
amended to read as follows: |
|
(b) The training program must provide the appointee with |
|
information regarding: |
|
(1) this chapter; |
|
(2) the programs operated by the board; |
|
(3) the role and functions of the board; |
|
(4) the rules of the board, with an emphasis on the |
|
rules that relate to ethical behavior; |
|
(5) the role and functions of the chief appraiser, the |
|
appraisal district board of directors, and the appraisal review |
|
board; |
|
(6) the importance of maintaining the independence of |
|
an appraisal office from political pressure; |
|
(7) the importance of prompt and courteous treatment |
|
of the public and communicating with taxpayers; |
|
(8) the finance and budgeting requirements for an |
|
appraisal district, including appropriate controls to ensure that |
|
expenditures are proper; |
|
(9) property tax law, including exemptions, special |
|
appraisal qualifications, and taxpayer protest procedures; |
|
(10) appraisal procedures; and |
|
(11) [(9)] the requirements of: |
|
(A) the open meetings law, Chapter 551, |
|
Government Code; |
|
(B) the public information law, Chapter 552, |
|
Government Code; |
|
(C) the administrative procedure law, Chapter |
|
2001, Government Code; |
|
(D) other laws relating to public officials, |
|
including conflict-of-interest laws; and |
|
(E) the standards of ethics imposed by the |
|
Uniform Standards of Professional Appraisal Practice. |
|
SECTION 5. Section 5.041, Tax Code, is amended by amending |
|
Subsection (b) and adding Subsections (e-1) and (e-2) to read as |
|
follows: |
|
(b) A member of the appraisal review board established for |
|
an appraisal district must complete the course established under |
|
Subsection (a). The course may not be less than eight hours in |
|
length. A member of the appraisal review board may not participate |
|
in a hearing conducted by the board unless the person has completed |
|
the course established under Subsection (a) and received a |
|
certificate of course completion. |
|
(e-1) In addition to the course established under |
|
Subsection (a), the comptroller shall approve curricula and provide |
|
materials for use in a continuing education course for members of an |
|
appraisal review board. The course may not be less than four hours |
|
in length. As soon as practicable after the beginning of the second |
|
year of an appraisal review board member's term of office, the |
|
member must successfully complete the course established under this |
|
subsection. A person who fails to timely complete the course |
|
established under this subsection may not be reappointed to an |
|
additional term on the appraisal review board. If the person is |
|
reappointed to an additional term on the appraisal review board, |
|
the person must successfully complete the course established under |
|
this subsection in each year the member continues to serve. |
|
(e-2) The comptroller may contract with service providers |
|
to assist with the duties imposed under Subsection (e-1), but the |
|
course required by that subsection may not be provided by an |
|
appraisal district or a taxing unit. The comptroller may assess a |
|
fee to recover a portion of the costs incurred for the continuing |
|
education course, but the fee may not exceed $25 per person trained. |
|
SECTION 6. As soon as possible on or after September 1, |
|
2007, the governor with the advice and consent of the senate shall |
|
appoint two members representing the general public to the Board of |
|
Tax Professional Examiners as follows: |
|
(1) one member for a term expiring March 1, 2011; and |
|
(2) one member for a term expiring March 1, 2013. |
|
SECTION 7. The changes in law made by this Act to continuing |
|
education requirements under Section 1151.1581, Occupations Code, |
|
and Section 5.041, Tax Code, as amended by this Act, apply only to a |
|
license or term of office that expires on or after the effective |
|
date of this Act. |
|
SECTION 8. This Act takes effect September 1, 2007. |
|
|
|
* * * * * |