Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB1468 by Watson (Relating to the selection and removal of officials involved in the process of appraising property for ad valorem tax purposes.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend Section 6.04 of the Tax Code, relating to the administration of appraisal districts, to provide that in addition to a board of directors of an appraisal district electing a chairman and secretary from its members, a board may elect from its members any other officers or assistant officers the board considers necessary. The bill would amend Section 6.42 of the Tax Code, relating to appraisal review boards' organization, meeting, and compensation, to provide that in addition to the current requirement that the board of directors select an appraisal review board chairman and secretary, the board of directors select any other officers or assistant officers the appraisal review board considers necessary.
The bill would amend Section 6.41 of the Tax Code, relating to appraisal review boards, to provide that an appraisal review board commissioner appointed by a local administrative district judge may be removed by the local administrative district judge. The bill strikes the authorization of a local administrative district judge's designee to remove an appraisal review board member.
The bill modifies certain grounds for removal of appraisal review members and appraisal review board commissioners to include failure to attend a called meeting of the appraisal review board (rather than for good cause related to the attendance of members); failure to conduct hearings as scheduled by the appraisal review board as established by written policy adopted by a majority of the appraisal district board of directors; bias or misconduct as evidenced by the failure to perform the member's duties in accordance with the guidelines set forth in the Code of Judicial Conduct (rather than clear and convincing evidence of repeated bias or misconduct); and physical or verbal abuse of a member of the public appearing before the board, a member of the board, a member of the appraisal district board of directors, or the staff of the appraisal district that occurs during the course of the member's official duties or on the premises of the appraisal office.
The chairman of the board of directors or the local administrative district judge would have to be notified of a potential ground for removal by a chief appraiser, appraisal district employee or agent, appraisal review board member, and a member of the board of directors who has knowledge of a potential ground of removal of an appraisal review board member or appraisal review board commissioner; and the bill provides that this notice is not an ex parte communication violation. The bill also modifies ex parte communication provisions. The bill provides that the validity of an appraisal review board action is not affected by the fact that the action is taken when a ground for removal of a board member or commissioner exists.
The bill would not affect taxable property values, tax rates, collection rates, or any other variable which might affect the revenues of units of local governments or the state.
This bill would take effect September 1, 2015.
Local Government Impact
No fiscal implication to units of local government is anticipated.