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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for appraising property for ad valorem tax |
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purposes; authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.03, Tax Code, is amended by amending |
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Subsections (a), (b), (c), (k), and (l) and adding Subsections |
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(a-1), (a-2), (b-1), and (m) to read as follows: |
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(a) The appraisal district is governed by a board of seven |
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directors. Two directors are elected at the general election for |
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state and county officers by the voters of the county in which the |
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district is established, and five directors are appointed by the |
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taxing units that participate in the district as provided by this |
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section. |
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(a-1) The taxpayer liaison officer serves as a nonvoting |
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director. If the county assessor-collector is not appointed to the |
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board of directors, the county assessor-collector serves as a |
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nonvoting director. The county assessor-collector is ineligible to |
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serve if the board enters into a contract under Section 6.05(b) or |
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if the commissioners court of the county enters into a contract |
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under Section 6.24(b). |
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(a-2) To be eligible to serve on the board of directors, an |
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individual, other than a taxpayer liaison officer or a county |
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assessor-collector who serves [serving] as a nonvoting director, |
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must be a resident of the appraisal district and must have resided |
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in the district for at least two years immediately preceding the |
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date the individual takes office. To be eligible to be elected to |
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the board, an individual must be a resident of the county in which |
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the district is established. To be eligible to be appointed to the |
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board by the taxing units participating in the district, an |
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individual must be a member of the governing body or an elected |
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official of one of the appointing taxing units. [An individual who
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is otherwise eligible to serve on the board is not ineligible
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because of membership on the governing body of a taxing unit.] An |
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employee of a taxing unit that participates in the district is not |
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eligible to serve on the board as a member appointed by the taxing |
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units participating in the district unless the individual is also a |
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member of the governing body or an elected official of a taxing unit |
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that participates in the district. |
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(b) Members of the board of director, other than a taxpayer |
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liaison officer or a county assessor-collector who serves [serving] |
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as a nonvoting director, serve two-year terms. The terms of |
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directors elected at a general election begin on January 1 of |
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odd-numbered years. The terms of directors appointed by the taxing |
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units participating in the district begin [beginning] on January 1 |
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of even-numbered years. |
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(b-1) Members of the board of directors, other than a |
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taxpayer liaison officer or a county assessor-collector who serves |
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as a nonvoting director, may not serve more than four consecutive |
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two-year terms. |
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(c) Members of the board of directors, other than a taxpayer |
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liaison officer or a county assessor-collector who serves [serving] |
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as a nonvoting director and other than the elected members, are |
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appointed by vote of the governing bodies of the incorporated |
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cities and towns, the school districts, the junior college |
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districts, and, if entitled to vote, the conservation and |
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reclamation districts that participate in the district and of the |
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county. A governing body may cast all its votes for one candidate |
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or distribute them among candidates for any number of |
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directorships. Conservation and reclamation districts are not |
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entitled to vote unless at least one conservation and reclamation |
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district in the district delivers to the chief appraiser a written |
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request to nominate and vote on the board of directors by June 1 of |
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each odd-numbered year. On receipt of a request, the chief |
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appraiser shall certify a list by June 15 of all eligible |
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conservation and reclamation districts that are imposing taxes and |
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that participate in the district. |
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(k) The governing body of each taxing unit entitled to vote |
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shall determine its vote by resolution and submit it to the chief |
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appraiser before December 15. The chief appraiser shall count the |
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votes, declare the five candidates who receive the largest |
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cumulative vote totals appointed [elected], and submit the results |
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before December 31 to the governing body of each taxing unit in the |
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district and to the candidates. For purposes of determining the |
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number of votes received by the candidates, the candidate receiving |
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the most votes of the conservation and reclamation district is |
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considered to have received all of the votes cast by conservation |
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and reclamation districts and the other candidates are considered |
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not to have received any votes of the conservation and reclamation |
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districts. The chief appraiser shall resolve a tie vote by any |
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method of chance. |
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(l) If a vacancy occurs in an appointive position on the |
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board of directors, other than a vacancy in the position held by a |
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taxpayer liaison officer or a county assessor-collector who serves |
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[serving] as a nonvoting director, each taxing unit that is |
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entitled to vote by this section may nominate by resolution adopted |
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by its governing body a candidate to fill the vacancy. The unit |
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shall submit the name of its nominee to the chief appraiser within |
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45 days after notification from the board of directors of the |
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existence of the vacancy, and the chief appraiser shall prepare and |
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deliver to the board of directors within the next five days a list |
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of the nominees. The board of directors shall appoint [elect] by |
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majority vote of its members one of the nominees to fill the |
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vacancy. |
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(m) If a vacancy occurs in an elective position on the board |
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of directors, the board of directors shall appoint by majority vote |
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of its members a person to fill the vacancy. A person appointed to |
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fill a vacancy in an elective position must have the qualifications |
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required of a director elected at a general election. |
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SECTION 2. Section 6.031, Tax Code, is amended to read as |
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follows: |
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Sec. 6.031. CHANGES IN BOARD MEMBERSHIP [OR SELECTION]. |
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(a) The board of directors of an appraisal district, by resolution |
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adopted and delivered to each taxing unit participating in the |
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district before May [August] 15, may increase the number of members |
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on the board of directors of the district to not more than 13 or[,] |
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change the method or procedure for appointing the members appointed |
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by the taxing units participating in the district, or both, unless |
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the governing body of a taxing unit that is entitled to vote on the |
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appointment of board members adopts a resolution opposing the |
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change in the method or procedure for appointing those members[,] |
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and files it with the board of directors before June [September] 1. |
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If a change in the method or procedure for appointing those members |
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is rejected, the board shall notify, in writing, each taxing unit |
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participating in the district before June [September] 15. |
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(b) The taxing units participating in an appraisal district |
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may increase the number of members on the board of directors of the |
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district to not more than 13 or[,] change the method or procedure |
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for appointing the members appointed by the taxing units |
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participating in the district, or both, if the governing bodies of |
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three-fourths of the taxing units that are entitled to vote on the |
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appointment of board members adopt resolutions providing for the |
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change. However, a change under this subsection in the method or |
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procedure for selecting members appointed by the taxing units |
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participating in the district is not valid if it reduces the voting |
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entitlement of one or more taxing units that do not adopt a |
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resolution proposing it to less than a majority of the voting |
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entitlement under Section 6.03 [of this code] or if it reduces the |
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voting entitlement of any taxing unit that does not adopt a |
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resolution proposing it to less than 50 percent of its voting |
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entitlement under Section 6.03 [of this code] and if that taxing |
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unit's allocation of the budget is not reduced to the same |
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proportional percentage amount, or if it expands the types of |
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taxing units that are entitled to vote on appointment of board |
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members. |
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(b-1) If an appraisal district increases the number of |
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members on the board of directors of the district or changes the |
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method or procedure for appointing the members appointed by the |
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taxing units participating in the district as provided by this |
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section, the board of directors by resolution shall provide for the |
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junior college districts that participate in the appraisal district |
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to collectively participate in the selection of those directors in |
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the same manner as the school district that imposes the lowest total |
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dollar amount of property taxes in the appraisal district among all |
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of the school districts with representation in the appraisal |
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district. A resolution adopted under this section is not subject to |
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rejection by a resolution opposing the change filed with the board |
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of directors by a taxing unit under Subsection (a). |
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(c) An official copy of a resolution under Subsection (b) |
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[this section] must be filed with the chief appraiser of the |
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appraisal district after May [June] 30 and before August [October] |
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1 [of a year in which board members are appointed] or the resolution |
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is ineffective. |
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(d) Before August 15 [October 5 of each year in which board
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members are appointed], the chief appraiser shall determine whether |
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a sufficient number of eligible taxing units have filed valid |
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resolutions proposing a change under Subsection (b) for the change |
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to take effect. The chief appraiser shall notify each taxing unit |
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participating in the district of each change that is adopted before |
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August 30[October 10]. A change in the method or procedure for |
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selecting members appointed by the taxing units participating in |
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the district that is adopted takes effect on the date the chief |
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appraiser notifies the taxing units of the change. An increase in |
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the number of members of the board takes effect on January 1 of the |
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first year after the date the chief appraiser notifies the taxing |
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units of the increase. |
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(e) If the number of members of the board is increased under |
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this section, at least one-half of the number of additional |
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positions on the board must be elective positions filled in the |
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manner provided by Section 6.03. The board of directors by majority |
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vote of its members may increase the number of members to be elected |
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to more than the minimum number required by this subsection. |
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(f) A change in [membership or] selection of the board |
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members appointed by the taxing units participating in the district |
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made as provided by this section remains in effect until changed in |
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a manner provided by this section or rescinded by a resolution of a |
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majority of the governing bodies that are entitled to vote on |
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appointment of board members under Section 6.03 [of this code]. |
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(g)[(f)] A provision of Section 6.03 [of this code] that is |
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subject to change under this section but is not expressly changed by |
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resolution of a sufficient number of eligible taxing units remains |
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in effect. |
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(h)[(g)] For purposes of this section, the conservation and |
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reclamation districts in an appraisal district are considered to be |
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entitled to vote on the appointment of appraisal district directors |
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if: |
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(1) a conservation and reclamation district has filed |
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a request to the chief appraiser to nominate and vote on directors |
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in the current year as provided by Section 6.03(c); or |
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(2) conservation and reclamation districts were |
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entitled to vote on the appointment of directors in the appraisal |
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district in the most recent year in which directors were appointed |
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under Section 6.03. |
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SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.032 to read as follows: |
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Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING |
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FEE. (a) Except as provided by this section, Chapter 144, |
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Election Code, applies to a candidate for an elective position on an |
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appraisal district board of directors. |
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(b) An application for a place on the ballot must be filed |
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with the county judge of the county in which the appraisal district |
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is established and be accompanied by a filing fee of: |
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(1) $750 for a county with a population of less than |
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200,000 ; or |
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(2) $1,250 for a county with a population of 200,000 or |
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more. |
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(c) A candidate's name may appear on the ballot only as an |
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independent candidate. |
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(d) A filing fee received under this section shall be |
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deposited in the county treasury to the credit of the county general |
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fund. |
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SECTION 4. Section 6.033, Tax Code, is amended to read as |
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follows: |
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Sec. 6.033. RECALL OF APPOINTED DIRECTOR. (a) The |
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governing body of a taxing unit may call for the recall of a member |
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of the board of directors of an appraisal district appointed by the |
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taxing units participating in the district under Section 6.03 [of
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this code] for whom the unit cast any of its votes in the |
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appointment of the appointive board members. The call must be in |
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the form of a resolution, be filed with the chief appraiser of the |
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appraisal district, and state that the unit is calling for the |
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recall of the member. If a resolution calling for the recall of a |
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board member is filed under this subsection, the chief appraiser, |
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not later than the 10th day after the date of filing, shall deliver |
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a written notice of the filing of the resolution and the date of its |
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filing to the presiding officer of the governing body of each taxing |
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unit entitled to vote in the appointment of board members. |
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(b) On or before the 30th day after the date on which a |
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resolution calling for the recall of a member of the board appointed |
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by the taxing units participating in the district is filed, the |
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governing body of a taxing unit that cast any of its votes in the |
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appointment of the board for that member may vote to recall the |
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member by resolution submitted to the chief appraiser. Each taxing |
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unit is entitled to the same number of votes in the recall as it cast |
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for that member in the member's appointment to [of] the board. The |
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governing body of the taxing unit calling for the recall may cast |
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its votes in favor of the recall in the same resolution in which it |
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called for the recall. |
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(c) Not later than the 10th day after the last day provided |
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by this section for voting in favor of the recall, the chief |
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appraiser shall count the votes cast in favor of the recall. If the |
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number of votes in favor of the recall equals or exceeds a majority |
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of the votes cast for the member in the member's appointment to [of] |
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the board, the member is recalled and ceases to be a member of the |
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board. The chief appraiser shall immediately notify in writing the |
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presiding officer of the appraisal district board of directors and |
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of the governing body of each taxing unit that voted in the recall |
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election of the outcome of the recall election. If the presiding |
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officer of the appraisal district board of directors is the member |
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whose recall was voted on, the chief appraiser shall also notify the |
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secretary of the appraisal district board of directors of the |
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outcome of the recall election. |
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(d) If a vacancy occurs on the board of directors after the |
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recall of a member of the board under this section, the taxing units |
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that were entitled to vote in the recall election shall appoint a |
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new board member to the vacancy. Each taxing unit is entitled to |
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the same number of votes as it originally cast to appoint the |
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recalled board member. Each taxing unit entitled to vote may |
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nominate one candidate by resolution adopted by its governing body. |
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The presiding officer of the governing body of the unit shall submit |
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the name of the unit's nominee to the chief appraiser on or before |
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the 30th day after the date it receives notification from the chief |
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appraiser of the result of the recall election. On or before the |
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15th day after the last day provided for a nomination to be |
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submitted, the chief appraiser shall prepare a ballot, listing the |
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candidates nominated alphabetically according to each candidate's |
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surname, and shall deliver a copy of the ballot to the presiding |
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officer of the governing body of each taxing unit that is entitled |
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to vote. On or before the 15th day after the date on which a taxing |
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unit's ballot is delivered, the governing body of the taxing unit |
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shall determine its vote by resolution and submit it to the chief |
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appraiser. On or before the 15th day after the last day on which a |
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taxing unit may vote, the chief appraiser shall count the votes, |
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declare the candidate who received the largest vote total |
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appointed, and submit the results to the presiding officer of the |
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governing body of the appraisal district and of each taxing unit in |
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the district and to the candidates. The chief appraiser shall |
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resolve a tie vote by any method of chance. |
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(e) If the members appointed by the taxing units |
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participating in the district to the board of directors of an |
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appraisal district are [is] appointed by a method or procedure |
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adopted under Section 6.031 [of this code], the governing bodies of |
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the taxing units that voted for or otherwise participated in the |
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appointment of a member of the board may recall that member and |
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appoint a new member to the vacancy by any method adopted by |
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resolution of a majority of those governing bodies. If the |
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appointment was by election by the taxing units participating in |
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the district, the method of recall and of appointing a new member to |
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the vacancy is not valid unless it provides that each taxing unit is |
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entitled to the same number of votes in the recall and in the |
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appointment to fill the vacancy as the unit [it] originally cast for |
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the member being recalled. |
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SECTION 5. Section 6.036(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is not eligible to be a candidate for, to |
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be appointed to, or to serve on the board of directors of an |
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appraisal district if the individual or a business entity in which |
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the individual has a substantial interest is a party to a contract |
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with: |
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(1) the appraisal district; or |
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(2) a taxing unit that participates in the appraisal |
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district, if the contract relates to the performance of an activity |
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governed by this title. |
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SECTION 6. Section 6.037, Tax Code, is amended to read as |
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follows: |
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Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION |
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DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a |
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reference to the taxing units entitled to vote on the appointment of |
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appraisal district board members includes the conservation and |
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reclamation districts participating in the appraisal district, |
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without regard to whether the conservation and reclamation |
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districts are currently entitled to do so under Section 6.03(c). In |
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a provision of this title other than Section 6.03 or 6.031 that |
|
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grants authority to a majority or other number of the taxing units |
|
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entitled to vote on the appointment of appraisal district |
|
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directors, including the disapproval of the appraisal district |
|
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budget under Section 6.06 [and the disapproval of appraisal
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district board actions under Section 6.10], the conservation and |
|
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reclamation districts participating in the appraisal district are |
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given the vote or authority of one taxing unit. That vote or |
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|
authority is considered exercised only if a majority of the |
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conservation and reclamation districts take the same action to |
|
|
exercise that vote or authority. Otherwise, the conservation and |
|
|
reclamation districts are treated in the same manner as a single |
|
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taxing unit that is entitled to act but does not take any action on |
|
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the matter. |
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|
SECTION 7. Section 6.05(j), Tax Code, is amended to read as |
|
|
follows: |
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(j) The board of directors of an appraisal district may |
|
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employ a general counsel to the board [district] to serve at the |
|
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will of the board. The general counsel shall provide counsel |
|
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directly to the board and perform other duties and responsibilities |
|
|
as determined by the board. The general counsel is entitled to |
|
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compensation as provided by the budget adopted by the board. If the |
|
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board employs a general counsel under this subsection the board |
|
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shall, in the budget adopted by the board, provide for an amount |
|
|
equal to the compensation paid to the general counsel employed by |
|
|
the board that may be used to pay a general counsel employed by the |
|
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appraisal review board under Section 6.43(a). |
|
|
SECTION 8. Sections 6.052(a) and (c), Tax Code, are amended |
|
|
to read as follows: |
|
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(a) The board of directors of [for] an appraisal district |
|
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[created for a county with a population of more than 120,000] shall |
|
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appoint a taxpayer liaison officer who shall serve at the pleasure |
|
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of the board. The taxpayer liaison officer shall administer the |
|
|
public access functions required by Sections 6.04(d), (e), and (f), |
|
|
and is responsible for resolving disputes not involving matters |
|
|
that may be protested under Section 41.41. In addition, the |
|
|
taxpayer liaison officer is responsible for receiving, and |
|
|
compiling a list of, comments and suggestions filed by the chief |
|
|
appraiser, a property owner, or a property owner's agent concerning |
|
|
the matters listed in Section 5.103(b) or any other matter related |
|
|
to the fairness and efficiency of the appraisal review board |
|
|
established for the appraisal district. The taxpayer liaison |
|
|
officer shall forward to the comptroller comments and suggestions |
|
|
filed under this subsection in the form and manner prescribed by the |
|
|
comptroller. |
|
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(c) The taxpayer liaison officer shall report to the board |
|
|
at each meeting on the status of all comments and suggestions filed |
|
|
with the officer under Subsection (a) [of this section] and all |
|
|
complaints filed with the board under Section 6.04(g). A taxpayer |
|
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liaison officer for an appraisal district described by Section |
|
|
6.41(d-1) shall also make the report required by this subsection to |
|
|
the local administrative district judge. |
|
|
SECTION 9. Section 6.42(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) A majority of the appraisal review board constitutes a |
|
|
quorum. The appraisal review board [of directors of the appraisal
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district] by resolution shall select a chairman and a secretary |
|
|
from among its [the] members [of the appraisal review board]. The |
|
|
appraisal review board [of directors of the appraisal district] is |
|
|
encouraged to select as chairman [of the appraisal review board] a |
|
|
member of the appraisal review board, if any, who has a background |
|
|
in law and property appraisal. |
|
|
SECTION 10. Section 52.092, Election Code, is amended by |
|
|
adding Subsection (k) to read as follows: |
|
|
(k) The secretary of state shall prescribe procedures for |
|
|
listing the office of appraisal district director on the ballot. |
|
|
SECTION 11. Sections 6.034 and 6.10, Tax Code, are |
|
|
repealed. |
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SECTION 12. (a) The appropriate number of appraisal |
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district directors holding elective positions shall be elected in |
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each appraisal district as provided by Section 6.03, Tax Code, as |
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amended by this Act, and Section 6.032, Tax Code, as added by this |
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Act, beginning with the general election for state and county |
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officers conducted in 2016. Members then elected take office |
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January 1, 2017. |
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(b) The change in law made by this Act does not affect the |
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selection of appraisal district directors serving before January 1, |
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2017. |
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(c) A director of an appraisal district that has adopted |
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staggered terms for directors under Section 6.034, Tax Code, who is |
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appointed to a term that begins on January 1, 2017, serves a |
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one-year term. |
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SECTION 13. (a) Except as provided by Subsection (b) of |
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this section, this Act takes effect January 1, 2017. |
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(b) This section and Sections 10 and 12 of this Act take |
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effect September 1, 2015. |