87R2608 LHC-D
 
  By: Creighton S.B. No. 1099
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the selection and administration of an appraisal review
  board in certain counties; authorizing a fee.
         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, if
  applicable.  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.  Subchapter C, Chapter 6, Tax Code, is amended by
  adding Sections 6.4101 and 6.4102 to read as follows:
         Sec. 6.4101.  APPRAISAL REVIEW BOARD ELECTION AND PROCEDURES
  IN CERTAIN COUNTIES. (a) This section applies only to a county
  that: 
               (1)  has a population of more than 400,000; and 
               (2)  is adjacent to a county with a population of more
  than 3.3 million and no other counties with a population of more
  than 300,000.
         (b)  An appraisal review board is established for an
  appraisal district established in a county described by Subsection
  (a). Section 6.41 does not apply to an appraisal review board
  established under this section.
         (c)  The board consists of three members elected by the
  voters of the county at the general election for state and county
  officers. The members serve two-year terms beginning January 1 of
  odd-numbered years.
         (d)  To be eligible to serve on the board, an individual must
  be a resident of the county and must have resided in the county for
  at least two years before the date of the individual's election or
  appointment.
         (e)  A vacancy on the appraisal review board is filled by
  appointment by resolution of a majority of the appraisal district
  board of directors.
         (f)  For purposes of Chapter 87, Local Government Code,
  grounds for removal of a member of an appraisal review board
  include:
               (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;
               (3)  evidence of repeated bias or misconduct; or 
               (4)  failure to complete a course required by Section
  5.041. 
         (g)  Notwithstanding Section 6.42(a), the appraisal review
  board by resolution shall select a chairman and a secretary from
  among the board's members.  The board is encouraged to select as
  chairman a member of the board, if any, who has a background in law
  and property appraisal.
         Sec. 6.4102.  BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD
  MEMBER; FILING FEE.  (a)  This section applies only to an appraisal
  review board member required to be elected under Section 6.4101.
         (b)  Except as provided by this section, Chapter 144,
  Election Code, applies to a candidate for the office of member of
  the appraisal review board of an appraisal district.
         (c)  An application for a place on the ballot must be filed
  with the county judge of the county for which the appraisal district
  is established and be accompanied by a filing fee of $250.
         (d)  A filing fee received under this section shall be
  deposited in the county treasury to the credit of the county general
  fund.
         SECTION 3.  Section 6.411(c-1), Tax Code, is amended to read
  as follows:
         (c-1)  This section does not apply to communications with a
  member of an appraisal review board by the chief appraiser or
  another employee 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, or the appraisal
  review board if elected under Section 6.4101, to determine whether
  to appoint, reappoint, or remove a person as a member or the
  chairman or secretary of the appraisal review board.
         SECTION 4.  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 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 elected or 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 5.  Section 6.413(a), Tax Code, is amended to read as
  follows:
         (a)  An individual is not eligible to be elected or appointed
  to or to serve on the appraisal review board established for an
  appraisal district if the individual or a business entity in which
  the individual has a substantial interest is a party to a contract
  with the appraisal district or with a taxing unit that participates
  in the appraisal district.
         SECTION 6.  Section 6.414, Tax Code, is amended by adding
  Subsection (h) to read as follows:
         (h)  This subsection applies only to an appraisal review
  board elected under Section 6.4101.  Notwithstanding Subsections
  (a) and (b), the appraisal review board by resolution of a majority
  of the members may provide for a number of auxiliary appraisal
  review board members that the board considers appropriate to hear
  taxpayer protests before the appraisal review board and to assist
  the board in performing its duties.  The appraisal review board
  shall prepare a list of names of potential auxiliary board members
  who meet the qualifications for appointment as an auxiliary board
  member and submit the list to the commissioners court of the county
  in which the appraisal district is established.  An auxiliary board
  member is appointed by the commissioners court of the county in
  which the appraisal district is established from the list of
  potential members provided by the appraisal review board and is
  subject to the same eligibility requirements and restrictions as a
  board member under Sections 6.41, 6.411, 6.412, and 6.413.  An
  auxiliary board member is appointed for a two-year term. A vacancy
  among the auxiliary board members is filled in the same manner as
  the original appointment to the appraisal review board.
         SECTION 7.  Section 41.66(g), Tax Code, is amended to read as
  follows:
         (g)  At the beginning of a hearing on a protest, each member
  of the appraisal review board hearing the protest must sign an
  affidavit stating that the board member has not communicated with
  another person in violation of Subsection (f).  If a board member
  has communicated with another person in violation of Subsection
  (f), the member must be recused from the proceeding and may not
  hear, deliberate on, or vote on the determination of the protest.
  The board of directors of the appraisal district shall adopt and
  implement a policy concerning the temporary replacement of an
  appraisal review board member who has communicated with another
  person in violation of Subsection (f), except that an appraisal
  review board elected under Section 6.4101 shall adopt and implement
  its own policy instead of the board of directors of the appraisal
  district.
         SECTION 8.  (a)  Appraisal review board members shall be
  elected under Section 6.4101, Tax Code, as added by this Act,
  beginning with the general election conducted in 2022.  Members
  then elected take office January 1, 2023.
         (b)  The change in the manner of selection of appraisal
  review board members made by Section 6.4101, Tax Code, as added by
  this Act, does not affect the selection of members who serve on the
  board before January 1, 2023.
         (c)  The term of an appraisal review board member in an
  appraisal district established for a county described by Section
  6.4101, Tax Code, as added by this Act, serving on December 31,
  2022, expires on January 1, 2023.
         (d)  Auxiliary members may be appointed under Section
  6.414(h), Tax Code, as added by this Act, by a commissioners court
  on or after January 1, 2023.
         (e)  The change in the manner of selection of auxiliary
  members made by Section 6.414(h), Tax Code, as added by this Act,
  does not affect the selection of auxiliary members who serve before
  January 1, 2023.
         (f)  The term of an auxiliary member in an appraisal district
  established for a county described by Section 6.4101, Tax Code, as
  added by this Act, serving on December 31, 2022, expires on January
  1, 2023.
         SECTION 9.  (a)  Except as otherwise provided by this
  section, this Act takes effect January 1, 2023.
         (b)  This section, Section 6.4102, Tax Code, as added by this
  Act, and Section 8 of this Act take effect January 1, 2022.