BILL ANALYSIS

 

 

Senate Research Center

H.B. 2179

86R8996 JES-F

By: Wray; Toth (Hughes)

 

Property Tax

 

5/8/2019

 

Engrossed

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

H.B. 2179 amends current law relating to the grounds for imposing certain sanctions on certain persons for engaging in certain conduct in connection with the appointment of members of or the functions of appraisal review boards.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Sections 6.41(f) and (i), Tax Code, as follows:

 

(f) Provides that evidence of repeated bias or misconduct, rather than clear and convincing evidence of repeated bias or misconduct, is grounds for removal of a member of the appraisal review board by a majority vote of the appraisal district board of directors, or by the local administrative district judge or the judge's designee, as applicable, that appointed the member.

 

(i) Adds a communication between a property tax consultant or a property owner or an agent of the property owner and the local administrative district judge regarding information relating to or described by Subsection (f) to a list of communication to which this subsection does not apply.

 

SECTION 2. (a) Makes application of Section 6.41(f), Tax Code, as amended by this Act, prospective.

 

(b) Provides that the change in law made by this Act to Section 6.41(i), Tax Code, applies only to an offense committed under that subsection before, on, or after the effective date of this Act, except that a final conviction for an offense committed under that subsection before the effective date of this Act is unaffected by this Act.

 

SECTION 3. Effective date: upon passage or September 1, 2019.