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A BILL TO BE ENTITLED
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AN ACT
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relating to the selection of the board of directors of an appraisal |
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district; authorizing the imposition of a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.12(b), Tax Code, is amended to read as |
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follows: |
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(b) At the written request of the governing bodies of a |
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majority of all the taxing units participating in an appraisal |
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district or of a majority of the group of taxing units composed of |
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the municipalities, school districts, junior college districts, |
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and county participating in the appraisal district [entitled to |
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vote on the appointment of appraisal district directors], the |
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comptroller shall audit the performance of the appraisal district. |
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The governing bodies may request a general audit of the performance |
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of the appraisal district or may request an audit of only one or |
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more particular duties, practices, functions, departments, or |
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other appraisal district matters. |
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SECTION 2. Section 5.13(h), Tax Code, is amended to read as |
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follows: |
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(h) At any time after the request for an audit is made, the |
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comptroller may discontinue the audit in whole or in part if |
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requested to do so by: |
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(1) the governing bodies of a majority of all the |
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taxing units participating in the district, if the audit was |
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requested by a majority of those units; |
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(2) the governing bodies of a majority of the group of |
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taxing units composed of the municipalities, school districts, |
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junior college districts, and county participating in the appraisal |
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district [entitled to vote on the appointment of appraisal district |
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directors], if the audit was requested by a majority of those units; |
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or |
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(3) the taxpayers who requested the audit, if the |
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audit was requested under Section 5.12(c) [of this code, by the |
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taxpayers who requested the audit]. |
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SECTION 3. Section 6.03, Tax Code, is amended by amending |
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Subsections (a) and (l) and adding Subsections (a-1) and (m) to read |
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as follows: |
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(a) The appraisal district is governed by a board of five |
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directors. One director is elected from each of the four |
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commissioners precincts of the county for which the appraisal |
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district is established. The county assessor-collector is a |
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director by virtue of the person's office. The directors other than |
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the county assessor-collector are elected at the general election |
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for state and county officers and serve two-year terms beginning on |
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January 1 of odd-numbered years. [Five directors are appointed by |
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the taxing units that participate in the district as provided by |
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this section. If the county assessor-collector is not appointed to |
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the board, the county assessor-collector serves as a nonvoting |
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director.] The county assessor-collector is ineligible to serve if |
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the board enters into a contract under Section 6.05(b) or if the |
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commissioners court of the county enters into a contract under |
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Section 6.24(b). If the county assessor-collector is ineligible to |
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serve, the appraisal district is governed by the four directors |
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elected from the commissioners precincts and a director elected |
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from the county at large. The director elected from the county at |
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large is elected at the same election and serves the same term of |
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office as the four directors elected from the commissioners |
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precincts. |
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(a-1) To be eligible to serve on the board of directors, an |
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individual other than the [a] county assessor-collector [serving as |
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a nonvoting director] must: |
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(1) be a resident of: |
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(A) the commissioners precinct from which the |
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office is elected, in the case of a director elected from a |
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commissioners precinct; or |
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(B) the county for which the appraisal district |
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is established, in the case of a director elected from the county at |
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large; [district] and |
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(2) [must] have resided in the appraisal district for |
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at least two years immediately preceding the date the individual |
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takes office. [An individual who is otherwise eligible to serve on |
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the board is not ineligible because of membership on the governing |
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body of a taxing unit. An employee of a taxing unit that |
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participates in the district is not eligible to serve on the board |
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unless the individual is also a member of the governing body or an |
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elected official of a taxing unit that participates in the |
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district.] |
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(l) A [If a] vacancy [occurs] on the board of directors |
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other than a vacancy in the position held by the [a] county |
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assessor-collector is filled for the remainder of the unexpired |
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term by appointment by the commissioners court of the county for |
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which the appraisal district is established. A person appointed to |
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fill a vacancy on the board of directors must meet the |
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qualifications of the vacated position [serving as a nonvoting |
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director, each taxing unit that is entitled to vote by this section |
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may nominate by resolution adopted by its governing body a |
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candidate to fill the vacancy. The unit shall submit the name of its |
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nominee to the chief appraiser within 45 days after notification |
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from the board of directors of the existence of the vacancy, and the |
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chief appraiser shall prepare and deliver to the board of directors |
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within the next five days a list of the nominees. The board of |
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directors shall elect by majority vote of its members one of the |
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nominees to fill the vacancy]. |
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(m) If as a result of a change in the boundaries of a |
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commissioners precinct an individual serving as a director no |
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longer resides in the precinct from which the office is elected, the |
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individual is not for that reason disqualified from office during |
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the remainder of the term of office being served at the time the |
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boundary change takes effect. If as a result of a change in the |
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boundaries of a commissioners precinct an individual elected as a |
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director before the boundary change to a term that begins after the |
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boundary change no longer resides in the precinct from which |
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elected, the individual is not for that reason disqualified from |
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serving the term to which elected. |
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SECTION 4. 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 5. Section 6.051(b), Tax Code, is amended to read as |
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follows: |
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(b) The acquisition or conveyance of real property or the |
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construction or renovation of a building or other improvement by an |
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appraisal district must be approved by the governing bodies of |
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three-fourths of the group of taxing units composed of the |
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municipalities, school districts, junior college districts, and |
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county participating in the appraisal district [entitled to vote on |
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the appointment of board members]. The board of directors by |
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resolution may propose a property transaction or other action for |
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which this subsection requires approval of those [the] taxing |
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units. The chief appraiser shall notify the presiding officer of |
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each governing body entitled to vote on the approval of the proposal |
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by delivering a copy of the board's resolution, together with |
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information showing the costs of other available alternatives to |
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the proposal. On or before the 30th day after the date the presiding |
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officer receives notice of the proposal, the governing body of a |
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taxing unit by resolution may approve or disapprove the proposal. |
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If a governing body fails to act on or before that 30th day or fails |
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to file its resolution with the chief appraiser on or before the |
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10th day after that 30th day, the proposal is treated as if it were |
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disapproved by the governing body. |
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SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are |
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amended to read as follows: |
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(a) Each year the chief appraiser shall prepare a proposed |
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budget for the operations of the district for the following tax year |
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and shall submit copies to each taxing unit participating in the |
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district and to the district board of directors before June 15. The |
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chief appraiser [He] shall include in the budget a list showing each |
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proposed position, the proposed salary for the position, all |
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benefits proposed for the position, each proposed capital |
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expenditure, and an estimate of the amount of the budget that will |
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be allocated to each taxing unit. Each municipality, each school |
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district, each junior college district, and the county |
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participating in the appraisal district [taxing unit entitled to |
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vote on the appointment of board members] shall maintain a copy of |
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the proposed budget for public inspection at its principal |
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administrative office. |
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(b) The board of directors shall hold a public hearing to |
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consider the budget. The secretary of the board shall deliver to the |
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presiding officer of the governing body of each taxing unit |
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participating in the district not later than the 10th day before the |
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date of the hearing a written notice of the date, time, and place |
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fixed for the hearing. The board shall complete its hearings, make |
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any amendments to the proposed budget it desires, and finally |
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approve a budget before September 15. If governing bodies of a |
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majority of the group of taxing units composed of the |
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municipalities, school districts, junior college districts, and |
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county participating in the appraisal district [taxing units |
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entitled to vote on the appointment of board members] adopt |
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resolutions disapproving a budget and file them with the secretary |
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of the board within 30 days after its adoption, the budget does not |
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take effect, and the board shall adopt a new budget within 30 days |
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of the disapproval. |
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(i) The fiscal year of an appraisal district is the calendar |
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year unless the governing bodies of three-fourths of the group of |
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taxing units composed of the municipalities, school districts, |
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junior college districts, and county participating in the appraisal |
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district [taxing units entitled to vote on the appointment of board |
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members] adopt resolutions proposing a different fiscal year and |
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file them with the secretary of the board not more than 12 and not |
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less than eight months before the first day of the fiscal year |
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proposed by the resolutions. If the fiscal year of an appraisal |
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district is changed under this subsection, the chief appraiser |
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shall prepare a proposed budget for the fiscal year as provided by |
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Subsection (a) [of this section] before the 15th day of the seventh |
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month preceding the first day of the fiscal year established by the |
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change, and the board of directors shall adopt a budget for the |
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fiscal year as provided by Subsection (b) [of this section] before |
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the 15th day of the fourth month preceding the first day of the |
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fiscal year established by the change. Unless the appraisal |
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district adopts a different method of allocation under Section |
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6.061 [of this code], the allocation of the budget to each taxing |
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unit shall be calculated as provided by Subsection (d) [of this |
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section] using the amount of property taxes imposed by each |
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participating taxing unit in the most recent tax year preceding the |
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fiscal year established by the change for which the necessary |
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information is available. Each taxing unit shall pay its allocation |
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as provided by Subsection (e) [of this section], except that the |
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first payment shall be made before the first day of the fiscal year |
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established by the change and subsequent payments shall be made |
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quarterly. In the year in which a change in the fiscal year occurs, |
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the budget that takes effect on January 1 of that year may be |
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amended as necessary as provided by Subsection (c) [of this |
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section] in order to accomplish the change in fiscal years. |
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SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended |
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to read as follows: |
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(b) The taxing units participating in an appraisal district |
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may adopt a different method of allocating the costs of operating |
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the district if the governing bodies of three-fourths of the group |
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of taxing units composed of the municipalities, school districts, |
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junior college districts, and county participating in the appraisal |
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district [taxing units that are entitled to vote on the appointment |
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of board members] adopt resolutions providing for the other method. |
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However, a change under this subsection is not valid if it requires |
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any taxing unit to pay a greater proportion of the appraisal |
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district's costs than the unit would pay under Section 6.06 [of this |
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code] without the consent of the governing body of that unit. |
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(e) A change in allocation of district costs made as |
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provided by this section remains in effect until changed in a manner |
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provided by this section or rescinded by resolution of a majority of |
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the governing bodies of the group of taxing units composed of the |
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municipalities, school districts, junior college districts, and |
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county participating in the appraisal district [that are entitled |
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to vote on appointment of board members under Section 6.03 of this |
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code]. |
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SECTION 8. Section 6.063(b), Tax Code, is amended to read as |
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follows: |
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(b) The report of the audit is a public record. A copy of the |
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report shall be delivered to the presiding officer of the governing |
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body of each municipality, each school district, each junior |
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college district, and the county participating in the appraisal |
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district [taxing unit eligible to vote on the appointment of |
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district directors], and a reasonable number of copies shall be |
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available for inspection at the appraisal office. |
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SECTION 9. Section 6.15(c), Tax Code, is amended to read as |
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follows: |
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(c) Subsections (a) and (b) do not apply to a routine |
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communication between the chief appraiser and the county |
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assessor-collector that relates to the administration of an |
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appraisal roll, including a communication made in connection with |
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the certification, correction, or collection of an account, |
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regardless of whether the county assessor-collector serves on [was |
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appointed to] the board of directors of the appraisal district [or |
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serves as a nonvoting director]. |
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SECTION 10. Section 172.024(a), Election Code, is amended |
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to read as follows: |
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(a) The filing fee for a candidate for nomination in the |
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general primary election is as follows: |
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(1) United States senator$5,000 |
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(2) office elected statewide, except United States |
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senator3,750 |
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(3) United States representative3,125 |
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(4) state senator1,250 |
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(5) state representative750 |
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(6) member, State Board of Education300 |
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(7) chief justice or justice, court of appeals, other |
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than a justice specified by Subdivision (8)1,875 |
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(8) chief justice or justice of a court of appeals that |
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serves a court of appeals district in which a county with a |
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population of more than one million is wholly or partly |
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situated2,500 |
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(9) district judge or judge specified by Section |
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52.092(d) for which this schedule does not otherwise prescribe a |
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fee1,500 |
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(10) district or criminal district judge of a court in |
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a judicial district wholly contained in a county with a population |
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of more than 1.5 million2,500 |
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(11) judge, statutory county court, other than a judge |
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specified by Subdivision (12)1,500 |
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(12) judge of a statutory county court in a county with |
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a population of more than 1.5 million2,500 |
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(13) district attorney, criminal district attorney, |
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or county attorney performing the duties of a district |
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attorney1,250 |
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(14) county commissioner, district clerk, county |
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clerk, sheriff, county tax assessor-collector, county treasurer, |
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or judge, constitutional county court: |
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(A) county with a population of 200,000 or |
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more1,250 |
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(B) countywithapopulationofunder |
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200,000750 |
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(15) justice of the peace or constable: |
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(A) county with a population of 200,000 or |
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more1,000 |
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(B) countywithapopulationofunder |
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200,000375 |
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(16) county surveyor75 |
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(17) office of the county government for which this |
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schedule does not otherwise prescribe a fee750 |
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(18) appraisal district director: |
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(A) county with a population of 200,000 or more |
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400 |
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(B) county with a population of under 200,000200 |
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SECTION 11. The following provisions of the Tax Code are |
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repealed: |
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(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), |
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(i), (j), and (k); |
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(2) Section 6.031; |
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(3) Section 6.033; |
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(4) Section 6.034; |
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(5) Section 6.037; and |
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(6) Section 6.10. |
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SECTION 12. (a) Appraisal district directors shall be |
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elected as provided by Section 6.03, Tax Code, as amended by this |
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Act, beginning with the primary and general elections conducted in |
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2022. Members then elected take office January 1, 2023. |
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(b) The change in the manner of selection of appraisal |
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district directors made by this Act does not affect the selection of |
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directors who serve on the board before January 1, 2023. |
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(c) The term of an appraisal district director serving on |
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December 31, 2021, expires on January 1, 2023. |
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SECTION 13. (a) Except as otherwise provided by this |
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section, this Act takes effect January 1, 2023. |
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(b) This section and Sections 10 and 12 of this Act take |
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effect September 1, 2021. |