87R6792 DRS-F
 
  By: Burns H.B. No. 2941
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appointment of appraisal review board members.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 6.052(f), Tax Code, is amended to read as
  follows:
         (f)  The taxpayer liaison officer [for an appraisal district
  described by Section 6.41(d-1)] is responsible for providing
  clerical assistance to the local administrative district judge in
  the selection of appraisal review board members. The officer shall
  deliver to the local administrative district judge any applications
  to serve on the board that are submitted to the officer and shall
  perform other duties as requested by the local administrative
  district judge. The officer may not influence the process for
  selecting appraisal review board members.
         SECTION 2.  Sections 6.41(d), (d-1), (d-2), (d-3), (e), (f),
  (g), (i), and (j), Tax Code, are amended to read as follows:
         (d)  Members [Except as provided by Subsection (d-1),
  members] of the board are appointed by the local administrative
  district judge under Subchapter D, Chapter 74, Government Code, in
  the county in which the appraisal district is established
  [resolution of a majority of the appraisal district board of
  directors]. A vacancy on the board is filled in the same manner for
  the unexpired portion of the term.
         (d-1)  [In a county with a population of 120,000 or more the
  members of the board are appointed by the local administrative
  district judge under Subchapter D, Chapter 74, Government Code, in
  the county in which the appraisal district is established.] All
  applications submitted to the appraisal district or to the
  appraisal review board from persons seeking appointment as a member
  of the appraisal review board shall be delivered to the local
  administrative district judge. The appraisal district may provide
  the local administrative district judge with information regarding
  whether an applicant for appointment to or a member of the board
  owes any delinquent ad valorem taxes to a taxing unit participating
  in the appraisal district.
         (d-2)  A local administrative district judge [making
  appointments under Subsection (d-1)] may make [such] appointments
  to the board directly or may, by written order, appoint from three
  to five persons to perform the duties of appraisal review board
  commissioner. If the local administrative district judge chooses
  to appoint appraisal review board commissioners, each commissioner
  shall possess the same qualifications as those required of an
  appraisal review board member.
         (d-3)  The local administrative judge [making appointments
  under Subsection (d-1)] shall cause the proper officer to notify
  [such] appointees to the board of their [such] appointment, and
  when and where they are to appear.
         (e)  Members of the board hold office for terms of two years
  beginning January 1. The appraisal district board of directors by
  resolution shall provide for staggered terms, so that the terms of
  as close to one-half of the members as possible expire each year.
  In making the initial or subsequent appointments, [the board of
  directors or] the local administrative district judge or the
  judge's designee shall designate those members who serve terms of
  one year as needed to comply with this subsection.
         (f)  A member of the board may be removed from the 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]. Grounds for removal are:
               (1)  a violation of Section 6.412, 6.413, 41.66(f), or
  41.69;
               (2)  good cause relating to the attendance of members
  at called meetings of the board as established by written policy
  adopted by a majority of the appraisal district board of directors;
  or
               (3)  evidence of repeated bias or misconduct.
         (g)  Subsection (a) does not preclude the boards of directors
  of two or more adjoining appraisal districts from providing for the
  operation of a consolidated appraisal review board by interlocal
  contract. Members of a consolidated appraisal review board are
  appointed jointly by the local administrative district judges in
  the counties in which the appraisal districts that are parties to
  the contract are established.
         (i)  [This subsection applies only to an appraisal district
  described by Subsection (d-1).] A chief appraiser 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 a chief appraiser 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)  A chief appraiser or 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.
         SECTION 3.  Section 6.412(d), Tax Code, is amended to read as
  follows:
         (d)  A person is ineligible to serve on the appraisal review
  board of an appraisal district established for a county with a
  population of 120,000 or more [described by Section 6.41(d-1)] if
  the person:
               (1)  is a former member of the board of directors,
  former officer, or former employee of the appraisal district;
               (2)  served as a member of the governing body or officer
  of a taxing unit for which the appraisal district appraises
  property, until the fourth anniversary of the date the person
  ceased to be a member or officer;
               (3)  appeared before the appraisal review board for
  compensation during the two-year period preceding the date the
  person is appointed; or
               (4)  served for all or part of three previous terms as a
  board member or auxiliary board member on the appraisal review
  board.
         SECTION 4.  Section 411.1296(c), Government Code, is amended
  to read as follows:
         (c)  The [If the members of the appraisal review board of an
  appraisal district are appointed by the local administrative
  district judge, the] appraisal district may provide criminal
  history record information obtained under this section to the local
  administrative district judge or to the appraisal review board
  commissioners appointed by the local administrative district
  judge.
         SECTION 5.  The changes made to Section 6.41, Tax Code, as
  amended by this Act, apply only to the appointment of appraisal
  review board members to terms beginning on or after January 1, 2022.
  This Act does not affect the term of an appraisal review board
  member serving on December 31, 2021, if the member was appointed
  before that date to a term that began before December 31, 2021, and
  expires December 31, 2022.
         SECTION 6.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2021.