87R2027 SMT-D
 
  By: Stephenson H.B. No. 283
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the selection of the chief appraiser of an appraisal
  district; authorizing a fee.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.15, Tax Code, is amended to read as
  follows:
         Sec. 1.15.  APPRAISERS FOR TAXING UNITS PROHIBITED. A
  taxing unit may not employ any person for the purpose of appraising
  property for taxation purposes [except to the extent necessary to
  perform a contract under Section 6.05(b) of this code].
         SECTION 2.  Sections 5.041(c), (e-1), (e-3), (f), and (g),
  Tax Code, are amended to read as follows:
         (c)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (a), but the course
  required may not be provided by an appraisal district, the chief
  appraiser of an appraisal district, an [or another] employee of an
  appraisal district, a member of the board of directors of an
  appraisal district, a member of an appraisal review board, or a
  taxing unit.  The comptroller may assess a fee to recover a portion
  of the costs incurred for the training course, but the fee may not
  exceed $50 for each person trained.  If the training is provided to
  an individual other than a member of an appraisal review board, the
  comptroller may assess a fee not to exceed $50 for each person
  trained.
         (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 must provide at least four
  hours of classroom training and education.  The curricula and
  materials must include information regarding:
               (1)  the cost, income, and market data comparison
  methods of appraising property;
               (2)  the appraisal of business personal property;
               (3)  the determination of capitalization rates for
  property appraisal purposes;
               (4)  the duties of an appraisal review board;
               (5)  the requirements regarding the independence of an
  appraisal review board from the board of directors, [and] the chief
  appraiser, and [other] employees of the appraisal district;
               (6)  the prohibitions against ex parte communications
  applicable to appraisal review board members;
               (7)  the Uniform Standards of Professional Appraisal
  Practice;
               (8)  the duty of the appraisal district to substantiate
  the district's determination of the value of property;
               (9)  the requirements regarding the equal and uniform
  appraisal of property;
               (10)  the right of a property owner to protest the
  appraisal of the property as provided by Chapter 41; and
               (11)  a detailed explanation of each of the actions
  described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
  41.42, and 41.43 so that members are fully aware of each of the
  grounds on which a property appraisal can be appealed.
         (e-3)  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, the chief appraiser of an appraisal district,
  an [or another] employee of an appraisal district, a member of the
  board of directors of an appraisal district, a member of an
  appraisal review board, 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 $50 for each
  person trained.  If the training is provided to an individual other
  than a member of an appraisal review board, the comptroller may
  assess a fee not to exceed $50 for each person trained.
         (f)  The comptroller may not advise a property owner, a
  property owner's agent, [or] the chief appraiser of an appraisal
  district, or an [another] employee of an appraisal district on a
  matter that the comptroller knows is the subject of a protest to the
  appraisal review board.  The comptroller may provide advice to an
  appraisal review board member as authorized by Subsection (a)(4) of
  this section or Section 5.103 and may communicate with the chairman
  of an appraisal review board or a taxpayer liaison officer
  concerning a complaint filed under Section 6.052.
         (g)  Except during a hearing or other appraisal review board
  proceeding and as provided by Subsection (h) of this section and
  Section 6.411(c-1), the following persons may not communicate with
  a member of an appraisal review board about a course provided under
  this section or any matter presented or discussed during the
  course:
               (1)  the chief appraiser of the appraisal district for
  which the appraisal review board is established;
               (2)  an [another] employee of the appraisal district
  for which the appraisal review board is established;
               (3)  a member of the board of directors of the appraisal
  district for which the appraisal review board is established;
               (4)  an officer or employee of a taxing unit that
  participates in the appraisal district for which the appraisal
  review board is established; and
               (5)  an attorney who represents or whose law firm
  represents the appraisal district or a taxing unit that
  participates in the appraisal district for which the appraisal
  review board is established.
         SECTION 3.  Section 5.042, Tax Code, is amended by adding
  Subsection (b-1) to read as follows:
         (b-1)  For purposes of removal under Chapter 87, Local
  Government Code, "incompetency" in the case of a chief appraiser
  includes the failure of the chief appraiser to complete, within the
  period provided by Subsection (b) after the date the chief
  appraiser is first elected or appointed, the course of training
  required by Subsection (a).
         SECTION 4.  Section 5.043(e), Tax Code, is amended to read as
  follows:
         (e)  The comptroller may contract with service providers to
  assist with the duties imposed under Subsection (b), but the
  training program may not be provided by an appraisal district, the
  chief appraiser of an appraisal district, an [or another] employee
  of an appraisal district, a member of the board of directors of an
  appraisal district, a member of an appraisal review board, or a
  taxing unit.  The comptroller may assess a fee to recover a portion
  of the costs incurred for the training program, but the fee may not
  exceed $50 for each person trained.  If the training is provided to
  a person other than a person who has agreed to serve as an
  arbitrator under Chapter 41A, the comptroller may assess a fee not
  to exceed $50 for each person trained.
         SECTION 5.  Sections 6.035(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  An individual is ineligible to serve on an appraisal
  district board of directors or [and is disqualified from
  employment] as chief appraiser if the individual:
               (1)  is related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to an individual who is engaged in the business of
  appraising property for compensation for use in proceedings under
  this title or of representing property owners for compensation in
  proceedings under this title in the appraisal district; or
               (2)  owns property on which delinquent taxes have been
  owed to a taxing unit for more than 60 days after the date the
  individual knew or should have known of the delinquency unless:
                     (A)  the delinquent taxes and any penalties and
  interest are being paid under an installment payment agreement
  under Section 33.02; or
                     (B)  a suit to collect the delinquent taxes is
  deferred or abated under Section 33.06 or 33.065.
         (b)  A member of an appraisal district board of directors or
  a chief appraiser commits an offense if the board member or chief
  appraiser continues to hold office [or the chief appraiser remains
  employed] knowing that an individual related within the second
  degree by consanguinity or affinity, as determined under Chapter
  573, Government Code, to the board member or chief appraiser is
  engaged in the business of appraising property for compensation for
  use in proceedings under this title or of representing property
  owners for compensation in proceedings under this title in the
  appraisal district in which the member or chief appraiser serves
  [or the chief appraiser is employed]. An offense under this
  subsection is a Class B misdemeanor.
         (d)  An appraisal performed by a chief appraiser in a private
  capacity or by an individual related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to the chief appraiser may not be used as evidence
  in a protest or challenge under Chapter 41 or an appeal under
  Chapter 42 concerning property that is taxable in the appraisal
  district in which the chief appraiser serves [is employed].
         SECTION 6.  The heading to Section 6.05, Tax Code, is amended
  to read as follows:
         Sec. 6.05.  APPRAISAL OFFICE; CHIEF APPRAISER.
         SECTION 7.  Sections 6.05(b), (c), and (d), Tax Code, are
  amended to read as follows:
         (b)  The board of directors of an appraisal district may
  contract with an appraisal office in another district [or with a
  taxing unit in the district] to perform the duties of the appraisal
  office for the district.
         (c)  The chief appraiser is the chief administrator of the
  appraisal office. The [Except as provided by Section 6.0501, the]
  chief appraiser is elected at the general election for state and
  county officers by the voters of the county in which the appraisal
  district is established. The chief appraiser serves a two-year
  term beginning January 1 of each odd-numbered year. To be eligible
  to serve as chief appraiser, an individual must be a resident of the
  county in which the appraisal district is established and must have
  resided in the county for at least four years preceding the date the
  individual takes office [appointed by and serves at the pleasure of
  the appraisal district board of directors. If a taxing unit
  performs the duties of the appraisal office pursuant to a contract,
  the assessor for the unit is the chief appraiser. To be eligible to
  be appointed or serve as a chief appraiser, a person must be
  certified as a registered professional appraiser under Section
  1151.160, Occupations Code, possess an MAI professional
  designation from the Appraisal Institute, or possess an Assessment
  Administration Specialist (AAS), Certified Assessment Evaluator
  (CAE), or Residential Evaluation Specialist (RES) professional
  designation from the International Association of Assessing
  Officers. A person who is eligible to be appointed or serve as a
  chief appraiser by having a professional designation described by
  this subsection must become certified as a registered professional
  appraiser under Section 1151.160, Occupations Code, not later than
  the fifth anniversary of the date the person is appointed or begins
  to serve as chief appraiser.  A chief appraiser who is not eligible
  to be appointed or serve as chief appraiser may not perform an
  action authorized or required by law to be performed by a chief
  appraiser, including the preparation, certification, or submission
  of any part of the appraisal roll.  Not later than January 1 of each
  year, a chief appraiser shall notify the comptroller in writing
  that the chief appraiser is either eligible to be appointed or serve
  as the chief appraiser or not eligible to be appointed or serve as
  the chief appraiser].
         (d)  The [Except as provided by Section 6.0501, the] chief
  appraiser is entitled to compensation as provided by the budget
  adopted by the board of directors.  The chief appraiser's
  compensation may not be directly or indirectly linked to an
  increase in the total market, appraised, or taxable value of
  property in the appraisal district.  The [Except as provided by
  Section 6.0501, the] chief appraiser may employ and compensate
  professional, clerical, and other personnel as provided by the
  budget, with the exception of a general counsel to the appraisal
  district.
         SECTION 8.  Subchapter A, Chapter 6, Tax Code, is amended by
  adding Section 6.0502 to read as follows:
         Sec. 6.0502.  BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
  FEE.  (a)  Except as provided by this section, Chapter 144, Election
  Code, applies to a candidate for the office of chief appraiser of an
  appraisal district.
         (b)  An application for a place on the ballot must be filed
  with the county judge of the county in which the appraisal district
  is established and be accompanied by a filing fee of:
               (1)  $1,250 for a county with a population of 200,000 or
  more; or
               (2)  $750 for a county with a population of less than
  200,000.
         (c)  A filing fee received under this section shall be
  deposited in the county treasury to the credit of the county general
  fund.
         SECTION 9.  Section 6.41, Tax Code, is amended by amending
  Subsections (i) and (j) and adding Subsection (l) to read as
  follows:
         (i)  This subsection applies only to an appraisal district
  described by Subsection (d-1). The [A] chief appraiser of the
  appraisal district, an [or another] employee or agent of the
  appraisal district, a member of the appraisal review board for the
  appraisal district, a member of the board of directors of the
  appraisal district, a property tax consultant, or an agent of a
  property owner commits an offense if the person communicates with
  the local administrative district judge regarding the appointment
  of appraisal review board members. This subsection does not apply
  to:
               (1)  a communication between a member of the appraisal
  review board and the local administrative district judge regarding
  the member's reappointment to the board;
               (2)  a communication between the taxpayer liaison
  officer for the appraisal district and the local administrative
  district judge in the course of the performance of the officer's
  clerical duties so long as the officer does not offer an opinion or
  comment regarding the appointment of appraisal review board
  members;
               (3)  a communication between the [a] chief appraiser of
  the appraisal district, an [or another] employee or agent of the
  appraisal district, a member of the appraisal review board for the
  appraisal district, or a member of the board of directors of the
  appraisal district and the local administrative district judge
  regarding information relating to or described by Subsection (d-1),
  (d-5), or (f) of this section or Section 411.1296, Government Code;
               (4)  a communication between a property tax consultant
  or a property owner or an agent of the property owner and the
  taxpayer liaison officer for the appraisal district regarding
  information relating to or described by Subsection (f)[. The
  taxpayer liaison officer for the appraisal district shall report
  the contents of the communication relating to or described by
  Subsection (f) to the local administrative district judge]; or
               (5)  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).
         (j)  The [A] chief appraiser of an appraisal district or an
  [another] employee or agent of an appraisal district commits an
  offense if the person communicates with a member of the appraisal
  review board for the appraisal district, a member of the board of
  directors of the appraisal district, or, if the appraisal district
  is an appraisal district described by Subsection (d-1), the local
  administrative district judge regarding a ranking, scoring, or
  reporting of the percentage by which the appraisal review board or a
  panel of the board reduces the appraised value of property.
         (l)  The taxpayer liaison officer for an appraisal district
  described by Subsection (d-1) shall report the contents of a
  communication described by Subsection (i)(4) to the local
  administrative district judge.
         SECTION 10.  Sections 6.411(a), (b), and (c-1), Tax Code,
  are amended to read as follows:
         (a)  A member of an appraisal review board commits an offense
  if the member communicates with the chief appraiser of, an [or
  another] employee of, or a member of the board of directors of the
  appraisal district for which the appraisal review board is
  established in violation of Section 41.66(f).
         (b)  The [A] chief appraiser of an appraisal district, an [or
  another] employee of an appraisal district, a member of a board of
  directors of an appraisal district, or a property tax consultant or
  attorney representing a party to a proceeding before the appraisal
  review board commits an offense if the person communicates with a
  member of the appraisal review board established for the appraisal
  district with the intent to influence a decision by the member in
  the member's capacity as a member of the appraisal review board.
         (c-1)  This section does not apply to communications with a
  member of an appraisal review board by the chief appraiser of an
  appraisal district, an [or another] employee of an appraisal
  district, [or] a member of the board of directors of an appraisal
  district, or a property tax consultant or attorney representing a
  party to a proceeding before the appraisal review board:
               (1)  during a hearing on a protest or other proceeding
  before the appraisal review board;
               (2)  that constitute social conversation;
               (3)  that are specifically limited to and involve
  administrative, clerical, or logistical matters related to the
  scheduling and operation of hearings, the processing of documents,
  the issuance of orders, notices, and subpoenas, and the operation,
  appointment, composition, or attendance at training of the
  appraisal review board; or
               (4)  that are necessary and appropriate to enable the
  board of directors of the appraisal district to determine whether
  to appoint, reappoint, or remove a person as a member or the
  chairman or secretary of the appraisal review board.
         SECTION 11.  Section 22.28(d), Tax Code, is amended to read
  as follows:
         (d)  To help defray the costs of administering this chapter,
  a collector who collects a penalty imposed under Subsection (a)
  shall remit to the appraisal district of [that employs] the chief
  appraiser who imposed the penalty an amount equal to five percent of
  the penalty amount collected.
         SECTION 12.  Section 42.21(d), Tax Code, is amended to read
  as follows:
         (d)  An appraisal district is served by service on the chief
  appraiser at any time or by service on any other officer or an 
  employee of the appraisal district present at the appraisal office
  at a time when the appraisal office is open for business with the
  public. An appraisal review board is served by service on the
  chairman of the appraisal review board. Citation of a party is
  issued and served in the manner provided by law for civil suits
  generally.
         SECTION 13.  Section 87.041(a), Local Government Code, is
  amended to read as follows:
         (a)  The commissioners court of a county may fill a vacancy
  in the office of:
               (1)  county judge;
               (2)  county clerk;
               (3)  district and county clerk;
               (4)  sheriff;
               (5)  county attorney;
               (6)  county treasurer;
               (7)  county surveyor;
               (8)  county tax assessor-collector;
               (9)  justice of the peace; [or]
               (10)  constable; or
               (11)  chief appraiser.
         SECTION 14.  Section 1151.164, Occupations Code, is amended
  to read as follows:
         Sec. 1151.164.  CHIEF APPRAISER TRAINING PROGRAM. (a) The
  department shall implement a training program for newly elected or 
  appointed chief appraisers and shall prescribe the curriculum for
  the training program as provided by this section.
         (b)  The training program must provide the chief appraiser
  [appointee] with information regarding:
               (1)  this chapter;
               (2)  the programs operated by the department;
               (3)  the role and functions of the department;
               (4)  the rules of the commission, 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;
               (8)  the finance and budgeting requirements for an
  appraisal district, including appropriate controls to ensure that
  expenditures are proper; and
               (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 15.  Sections 5.042(c) and 6.0501, Tax Code, are
  repealed.
         SECTION 16.  The first election required by Section 6.05(c),
  Tax Code, as amended by this Act, shall be held to fill the term of
  office of the chief appraiser that begins January 1, 2023.  The
  change in law made by this Act to Section 6.05, Tax Code, does not
  affect the appointment by an appraisal district board of directors
  of a person to serve as chief appraiser before the effective date of
  this Act, and that person continues to serve at the pleasure of the
  appraisal district board of directors as provided by the former law
  until removed by the board of directors or until the person elected
  to that position for the term that begins January 1, 2023, has
  qualified for office.  A vacancy in the office of chief appraiser
  that occurs on or after the effective date of this Act is filled by
  appointment by the commissioners court, as provided by Section
  87.041(a), Local Government Code, as amended by this Act.
         SECTION 17.  This Act takes effect September 1, 2021.