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A BILL TO BE ENTITLED
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AN ACT
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relating to the governance and administration of an appraisal |
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district. |
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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 the taxing units participating in an appraisal district |
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or of a majority of the taxing units entitled to nominate candidates |
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for [vote on the] appointment as [of] appraisal district directors, |
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the comptroller shall audit the performance of the appraisal |
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district. The governing bodies may request a general audit of the |
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performance of the appraisal district or may request an audit of |
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only one or more particular duties, practices, functions, |
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departments, or 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 the taxing |
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units participating in the district, if the audit was requested by a |
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majority of those units; |
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(2) the governing bodies of a majority of the taxing |
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units entitled to nominate candidates for [vote on the] appointment |
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as [of] appraisal district directors, if the audit was requested by |
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a majority of those units; or |
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(3) if the audit was requested under Section 5.12(c) |
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[of this code], [by] the 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), (c), (d), (e), (g), (j), (k), and (l) and adding |
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Subsections (a-1), (a-2), (a-3), (d-1), and (m) to read as follows: |
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(a) The appraisal district is governed by a board of |
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directors. Five directors are appointed by the commissioners court |
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of the county in which the appraisal district is established from a |
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list of nominees nominated in the manner provided by this section. |
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The commissioners court must appoint one director from each of the |
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four commissioners precincts in the county and one director at |
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large from the county [taxing units that participate in the |
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district as provided by this section]. |
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(a-1) 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). |
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(a-2) To be eligible to serve on the board of directors, an |
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individual other than a county assessor-collector serving as a |
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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 appointed, in the case of a director appointed from a |
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commissioners precinct; or |
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(B) the county in which the appraisal district is |
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established, in the case of a director appointed at large; |
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[district] and |
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(2) [must] have resided in the district, and if |
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appointed from a commissioners precinct, in that commissioners |
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precinct, for at least two years immediately preceding the date the |
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individual takes office. |
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(a-3) 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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(c) The [Members of the board of directors other than a |
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county assessor-collector serving as a nonvoting director are |
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appointed by vote of the] governing bodies of the incorporated |
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cities and towns, the school districts, the junior college |
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districts, and[, if entitled to vote,] the conservation and |
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reclamation districts that participate in the district shall |
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nominate nominees to serve on the board of directors of the district |
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in the manner provided by Subsection (d) [and of the county. A |
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governing body may cast all its votes for one candidate or |
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distribute them among candidates for any number of directorships. |
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Conservation and reclamation districts are not entitled to vote |
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unless at least one conservation and reclamation district in the |
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district delivers to the chief appraiser a written request to |
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nominate and vote on the board of directors by June 1 of each |
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odd-numbered year. On receipt of a request, the chief appraiser |
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shall certify a list by June 15 of all eligible conservation and |
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reclamation districts that are imposing taxes and that participate |
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in the district]. |
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(d) The number of nominees that [voting entitlement of] a |
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taxing unit that is entitled to make nominations may nominate [vote |
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for directors] is determined by dividing the total dollar amount of |
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property taxes imposed in the district by the taxing unit for the |
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preceding tax year by the sum of the total dollar amount of property |
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taxes imposed in the district for that year by each taxing unit that |
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is entitled to make nominations [vote], [by] multiplying the |
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quotient by 100 [1,000], and [by] rounding the product to the |
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nearest tenth [whole number]. If that number is: |
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(1) less than one, the taxing unit may nominate one |
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nominee who resides in the commissioners precinct of the county in |
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which the appraisal district is established in which a majority of |
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the taxing unit is located; |
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(2) one or more but less than five, the taxing unit may |
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nominate two nominees who reside in a commissioners precinct of the |
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county in which the appraisal district is established in which any |
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part of the taxing unit is located; |
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(3) five or more but less than 10, the taxing unit may |
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nominate three nominees who reside in a commissioners precinct of |
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the county in which the appraisal district is established in which |
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any part of the taxing unit is located; |
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(4) 10 or more but less than 20, the taxing unit may |
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nominate four nominees who reside in a commissioners precinct of |
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the county in which the appraisal district is established in which |
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any part of the taxing unit is located; or |
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(5) 20 or more, the taxing unit may nominate four |
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nominees who reside in a commissioners precinct of the county in |
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which the appraisal district is established in which any part of the |
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taxing unit is located and one nominee who resides anywhere in the |
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county [That number is multiplied by the number of directorships to |
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be filled]. |
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(d-1) A taxing unit participating in two or more appraisal |
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districts is entitled to nominate nominees for director [vote] in |
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each district in which it participates, but only the taxes imposed |
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in a district are used to calculate the number of nominees the |
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taxing unit is entitled to nominate [voting entitlement] in that |
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district. |
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(e) The chief appraiser shall calculate the number of |
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nominees [votes to which] each taxing unit [other than a |
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conservation and reclamation district] is entitled to nominate and |
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shall deliver written notice to each of those taxing units of that |
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number [its voting entitlement] before October 1 of each |
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odd-numbered year. The chief appraiser shall deliver the notice: |
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(1) to the county judge and each commissioner of the |
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county served by the appraisal district; |
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(2) to the presiding officer of the governing body of |
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each city or town participating in the appraisal district, to the |
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city manager of each city or town having a city manager, and to the |
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city secretary or clerk, if there is one, of each city or town that |
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does not have a city manager; |
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(3) to the presiding officer of the governing body of |
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each school district participating in the appraisal district and to |
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the superintendent of those school districts; [and] |
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(4) to the presiding officer of the governing body of |
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each junior college district participating in the appraisal |
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district and to the president, chancellor, or other chief executive |
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officer of those junior college districts; and |
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(5) to the presiding officer of each conservation and |
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reclamation district participating in the appraisal district. |
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(g) Each taxing unit nominates candidates [other than a |
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conservation and reclamation district that is entitled to vote may |
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nominate] by resolution adopted by its governing body [one |
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candidate for each position to be filled on the board of directors]. |
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The governing body may nominate any number of nominees, provided |
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that the total number of nominees nominated does not exceed the |
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number contained in the notice provided under Subsection (e). The |
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presiding officer of the governing body of the taxing unit shall |
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submit the names of the taxing unit's nominees to the chief |
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appraiser before October 15. |
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(j) Before October 30, the chief appraiser shall prepare a |
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list of [ballot, listing] the nominees [candidates] whose names |
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were timely submitted under Subsection [Subsections] (g) [and, if |
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applicable, (h) or (i)] alphabetically according to the first |
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letter in each nominee's [candidate's] surname, and shall deliver a |
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copy of the list to the commissioners court of the county in which |
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the appraisal district is established [ballot to the presiding |
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officer of the governing body of each taxing unit that is entitled |
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to vote]. |
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(k) The commissioners court of the county in which the |
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appraisal district is established by majority vote of its members |
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shall select from the list provided under Subsection (j) five |
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nominees who meet the appropriate residency requirements to serve |
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as members of the board of directors of the district [governing body |
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of each taxing unit entitled to vote shall determine its vote by |
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resolution and submit it to the chief appraiser before December 15. |
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The chief appraiser shall count the votes, declare the five |
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candidates who receive the largest cumulative vote totals elected,] |
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and submit the results before December 31 to the governing body of |
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each taxing unit in the district and to the nominees [candidates. |
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For purposes of determining the number of votes received by the |
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candidates, the candidate receiving the most votes of the |
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conservation and reclamation districts is considered to have |
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received all of the votes cast by conservation and reclamation |
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districts and the other candidates are considered not to have |
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received any votes of the conservation and reclamation districts. |
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The chief appraiser shall resolve a tie vote by any method of |
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chance]. |
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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 a county |
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assessor-collector serving as a nonvoting director, is filled in |
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the manner provided by this subsection. If the vacancy is in the |
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position representing the whole county for which the appraisal |
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district is established, each taxing unit that is entitled to make |
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nominations under [vote by] this section may nominate by resolution |
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adopted by its governing body a nominee [candidate] to fill the |
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vacancy. If the vacancy is in a position representing a |
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commissioners precinct, each taxing unit that is entitled to make |
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nominations under this section any part of which is located in that |
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commissioners precinct may nominate by resolution adopted by its |
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governing body a nominee to fill the vacancy. A nominee must meet |
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the applicable residency requirement under Subsection (a-2) for the |
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vacant position. The taxing 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 commissioners |
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court of the county in which the appraisal district is established |
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[board of directors] within the next five days a list of the |
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nominees. The commissioners court [board of directors] shall elect |
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by majority vote of its members one of the nominees to fill the |
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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 appointed, |
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the individual is not for that reason disqualified from office |
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during the remainder of the term of office being served at the time |
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the boundary change takes effect. If as a result of a change in the |
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boundaries of a commissioners precinct an individual appointed 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 the |
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office is appointed, the individual is not for that reason |
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disqualified from serving the term to which the individual is |
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appointed. |
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SECTION 4. Sections 6.033(a), (b), (c), and (d), Tax Code, |
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are amended to read as follows: |
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(a) The governing body of a taxing unit may call for the |
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recall of a member of the board of directors of an appraisal |
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district appointed under Section 6.03 [of this code for] whom the |
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taxing unit nominated for [cast any of its votes in the] appointment |
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to [of] the board. The call must be in the form of a resolution, be |
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filed with the chief appraiser of the appraisal district, and state |
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that the taxing unit is calling for the recall of the member. If a |
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resolution calling for the recall of a board member is filed under |
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this subsection, the chief appraiser, not later than the 10th day |
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after the date of filing, shall deliver a written notice of the |
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filing of the resolution and the date of its filing to the presiding |
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officer of the governing body of each taxing unit entitled to |
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nominate candidates for [vote in the] appointment as [of] board |
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members. |
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(b) On or before the 30th day after the date on which a |
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resolution calling for the recall of a member of the board is filed, |
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the governing body of a taxing unit that nominated [cast any of its |
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votes in the appointment of the board for] that member for |
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appointment to the board may vote to recall the member by resolution |
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submitted to the chief appraiser. [Each taxing unit is entitled to |
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the same number of votes in the recall as it cast for that member in |
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the appointment of the board.] The governing body of the taxing |
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unit calling for the recall may cast its vote [votes] in favor of |
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the recall in the same resolution in which it called for the recall. |
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(c) Not later than the 10th day after the last day provided |
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by this section for voting in favor of the recall, the chief |
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appraiser shall count the votes cast in favor of the recall. If |
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only one taxing unit nominated the member for appointment to the |
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board and that taxing unit votes in favor of the recall, the member |
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is recalled and ceases to be a member of the board. If more than one |
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taxing unit nominated the member for appointment to the board and a |
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majority of those taxing units vote in favor of the recall [If the |
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number of votes in favor of the recall equals or exceeds a majority |
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of the votes cast for the member in the appointment of the board], |
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the member is recalled and ceases to be a member of the board. The |
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chief appraiser shall immediately notify in writing the presiding |
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officer of the appraisal district board of directors and of the |
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governing body of each taxing unit that voted in the recall election |
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of the outcome of the recall election. If the presiding officer of |
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the appraisal district board of directors is the member whose |
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recall was voted on, the chief appraiser shall also notify the |
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secretary of the appraisal district board of directors of the |
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outcome of the recall election. |
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(d) A [If a] vacancy [occurs] on the board of directors that |
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results from [after] the recall of a member of the board under this |
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section is filled in the same manner a vacancy on the board is |
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filled under Section 6.03, except that only the taxing units that |
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were entitled to vote in the recall election may nominate a nominee |
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to replace the recalled [shall appoint a new board] member. [Each |
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taxing unit is entitled to the same number of votes as it originally |
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cast to appoint the recalled board member. Each taxing unit |
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entitled to vote may nominate one candidate by resolution adopted |
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by its governing body. The presiding officer of the governing body |
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of the unit shall submit the name of the unit's nominee to the chief |
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appraiser on or before the 30th day after the date it receives |
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notification from the chief appraiser of the result of the recall |
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election. On or before the 15th day after the last day provided for |
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a nomination to be submitted, the chief appraiser shall prepare a |
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ballot, listing the candidates nominated alphabetically according |
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to each candidate's surname, and shall deliver a copy of the ballot |
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to the presiding officer of the governing body of each taxing unit |
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that is entitled to vote. On or before the 15th day after the date |
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on which a taxing unit's ballot is delivered, the governing body of |
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the taxing unit shall determine its vote by resolution and submit it |
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to the chief appraiser. On or before the 15th day after the last day |
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on which a taxing unit may vote, the chief appraiser shall count the |
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votes, declare the candidate who received the largest vote total |
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appointed, and submit the results to the presiding officer of the |
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governing body of the appraisal district and of each taxing unit in |
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the district and to the candidates. The chief appraiser shall |
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resolve a tie vote by any method of chance.] |
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SECTION 5. Section 6.037, Tax Code, is amended to read as |
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follows: |
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Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION |
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DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a |
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reference to the taxing units entitled to nominate nominees for |
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[vote on the] appointment as [of] appraisal district board members |
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includes the conservation and reclamation districts participating |
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in the appraisal district[, without regard to whether the |
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conservation and reclamation districts are currently entitled to do |
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so under Section 6.03(c)]. In a provision of this title other than |
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Section 6.03 [or 6.031] that grants authority to a majority or other |
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number of the taxing units entitled to nominate nominees for [vote |
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on the] appointment as [of] appraisal district directors, including |
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the disapproval of the appraisal district budget under Section 6.06 |
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and the disapproval of appraisal district board actions under |
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Section 6.10, the conservation and reclamation districts |
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participating in the appraisal district are given the vote or |
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authority of one taxing unit. That vote or authority is considered |
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exercised only if a majority of the conservation and reclamation |
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districts take the same action to exercise that vote or authority. |
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Otherwise, the conservation and reclamation districts are treated |
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in the same manner as a single taxing unit that is entitled to act |
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but does not take any action on the matter. |
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SECTION 6. 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 taxing units entitled to nominate nominees for |
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[vote on the] appointment as [of] board members. The board of |
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directors by resolution may propose a property transaction or other |
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action for which this subsection requires approval of 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 |
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presiding officer receives notice of the proposal, the governing |
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body of a taxing unit by resolution may approve or disapprove the |
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proposal. If a governing body fails to act on or before that 30th |
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day or fails to file its resolution with the chief appraiser on or |
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before the 10th day after that 30th day, the proposal is treated as |
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if it were disapproved by the governing body. |
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SECTION 7. 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 taxing unit entitled to |
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nominate nominees for [vote on the] appointment as [of] board |
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members shall maintain a copy of the proposed budget for public |
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inspection at its principal 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 |
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the 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 the governing bodies of a |
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majority of the taxing units entitled to nominate nominees for |
|
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[vote on the] appointment as [of] board members adopt resolutions |
|
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disapproving a budget and file them with the secretary of the board |
|
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within 30 days after its adoption, the budget does not take effect, |
|
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and the board shall adopt a new budget within 30 days of the |
|
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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 taxing |
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units entitled to nominate nominees for [vote on the] appointment |
|
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as [of] board members adopt resolutions proposing a different |
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fiscal year and file them with the secretary of the board not more |
|
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than 12 and not less than eight months before the first day of the |
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fiscal year proposed by the resolutions. If the fiscal year of an |
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appraisal district is changed under this subsection, the chief |
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appraiser shall prepare a proposed budget for the fiscal year as |
|
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provided by Subsection (a) [of this section] before the 15th day of |
|
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the seventh month preceding the first day of the fiscal year |
|
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established by the change, and the board of directors shall adopt a |
|
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budget for the fiscal year as provided by Subsection (b) [of this |
|
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section] before the 15th day of the fourth month preceding the first |
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|
day of the fiscal year established by the change. Unless the |
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|
appraisal district adopts a different method of allocation under |
|
|
Section 6.061 [of this code], the allocation of the budget to each |
|
|
taxing unit shall be calculated as provided by Subsection (d) of |
|
|
this section using the amount of property taxes imposed by each |
|
|
participating taxing unit in the most recent tax year preceding the |
|
|
fiscal year established by the change for which the necessary |
|
|
information is available. Each taxing unit shall pay its |
|
|
allocation as provided by Subsection (e) [of this section], except |
|
|
that the first payment shall be made before the first day of the |
|
|
fiscal year established by the change and subsequent payments shall |
|
|
be made quarterly. In the year in which a change in the fiscal year |
|
|
occurs, the budget that takes effect on January 1 of that year may |
|
|
be amended as necessary as provided by Subsection (c) [of this |
|
|
section] in order to accomplish the change in fiscal years. |
|
|
SECTION 8. Sections 6.061(b) and (e), Tax Code, are amended |
|
|
to read as follows: |
|
|
(b) The taxing units participating in an appraisal district |
|
|
may adopt a different method of allocating the costs of operating |
|
|
the district if the governing bodies of three-fourths of the taxing |
|
|
units that are entitled to nominate nominees for [vote on the] |
|
|
appointment as [of] board members adopt resolutions providing for |
|
|
the other method. However, a change under this subsection is not |
|
|
valid if it requires any taxing unit to pay a greater proportion of |
|
|
the appraisal district's costs than the taxing unit would pay under |
|
|
Section 6.06 [of this code] without the consent of the governing |
|
|
body of that taxing unit. |
|
|
(e) A change in allocation of district costs made as |
|
|
provided by this section remains in effect until changed in a manner |
|
|
provided by this section or rescinded by resolution of a majority of |
|
|
the governing bodies of the taxing units that are entitled to |
|
|
nominate nominees for [vote on] appointment as [of] board members |
|
|
under Section 6.03 [of this code]. |
|
|
SECTION 9. Section 6.063(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) The report of the audit is a public record. A copy of |
|
|
the report shall be delivered to the presiding officer of the |
|
|
governing body of each taxing unit that is eligible to nominate |
|
|
nominees for [vote on the] appointment as appraisal [of] district |
|
|
directors, and a reasonable number of copies shall be available for |
|
|
inspection at the appraisal office. |
|
|
SECTION 10. Section 6.10, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 6.10. DISAPPROVAL OF BOARD ACTIONS. If the governing |
|
|
bodies of two-thirds [a majority] of the taxing units entitled to |
|
|
nominate nominees for [vote on the] appointment as [of] board |
|
|
members adopt resolutions disapproving an action, other than |
|
|
adoption of the budget, by the appraisal district board of |
|
|
directors and file them with the secretary of the board within 15 |
|
|
days after the action is taken, the action is revoked effective the |
|
|
day after the day on which the required number of resolutions is |
|
|
filed. |
|
|
SECTION 11. The following provisions of the Tax Code are |
|
|
repealed: |
|
|
(1) Sections 6.03(f), (h), and (i); |
|
|
(2) Section 6.031; |
|
|
(3) Section 6.033(e); and |
|
|
(4) Section 6.034. |
|
|
SECTION 12. (a) Appraisal district directors shall be |
|
|
appointed in each appraisal district as provided by Section 6.03, |
|
|
Tax Code, as amended by this Act, to serve terms that begin January |
|
|
1, 2022. |
|
|
(b) The change in the manner of selection of appraisal |
|
|
district directors made by this Act does not affect the selection of |
|
|
appraisal district directors serving before January 1, 2022. |
|
|
(c) The term of an appraisal district director serving on |
|
|
December 31, 2021, expires on January 1, 2022. |
|
|
SECTION 13. (a) Except as provided by Subsection (b) of |
|
|
this section, this Act takes effect January 1, 2022. |
|
|
(b) This section and Section 12 of this Act take effect |
|
|
September 1, 2021. |