BILL ANALYSIS

 

 

 

H.B. 2249

By: Metcalf

Ways & Means

Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

Concerns have been raised regarding the lack of oversight that the public has over the operation of the Montgomery County Appraisal District and the way the appraisal review board (ARB) is selected. In Texas, property owners may protest the appraised value of their property before an ARB, and while taxpayers have access to some protections that ensure fair and unbiased hearings, they are unable to participate in the ARB selection process as members are appointed  by a local administrative district judge or a district's board of directors, rather than elected. H.B. 2249 seeks to address this issue by providing for the direct election of ARB members for the appraisal district in Montgomery County.

 

CRIMINAL JUSTICE IMPACT

 

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

 

RULEMAKING AUTHORITY

 

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

 

ANALYSIS  

 

H.B. 2249 amends the Tax Code to provide for the direct election of appraisal review board (ARB) members for an appraisal district in a county that has a population of more than 400,000 and 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. The bill exempts an elected ARB from the provisions governing the establishment of ARBs under current law and sets out provisions relating to the election and two-year terms of board members, eligibility for board membership, the process to fill a board vacancy, and the grounds for removal of board members. The bill requires the ARB by resolution to select a chairman and a secretary from among its members and establishes that the ARB is encouraged to select as chairman a member, if any, who has a background in law and property appraisal. Effective January 1, 2024, the bill does the following:

·         establishes that the change in the manner of the selection of ARB members does not affect the selection of members serving before January 1, 2025;

·         sets the term of an ARB member serving on December 31, 2024, to expire on January 1, 2025; and

·         requires the ARB members to be elected beginning with the 2024 general election and to take office January 1, 2025.

 

H.B. 2249 requires a candidate for the office of member of the ARB to file an application for a place on the ballot with the county judge accompanied by a filing fee of $250, which must be deposited in the county treasury to the credit of the county general fund. The bill establishes that Election Code provisions relating to a candidate for office of a political subdivision other than a county or city apply to such a candidate. These provisions take effect January 1, 2024.   

 

H.B. 2249 authorizes the ARB, by resolution of a majority of its members, to provide for a number of auxiliary ARB members that the ARB considers appropriate to hear taxpayer protests before the ARB and to assist the ARB in performing its duties. The bill requires the ARB to prepare a list of names of potential auxiliary board members who meet the qualifications for appointment as an auxiliary board member and to submit the list to the county commissioners court. The bill sets out provisions relating to eligibility requirements and the process for filling a vacancy for auxiliary board members. Effective January 1, 2024, the bill does the following:

·         establishes that the change in the manner of the selection of auxiliary ARB members does not affect the selection of those members serving before January 1, 2025;

·         sets the term of an ARB auxiliary member serving on December 31, 2024, to expire on January 1, 2025; and

·         authorizes the auxiliary ARB members to be appointed by a commissioners court on or after January 1, 2025.

 

H.B. 2249 requires the ARB to adopt and implement a policy concerning the temporary replacement of an ARB member who has communicated with another person concerning certain prohibited matters. 

 

EFFECTIVE DATE

 

Except as otherwise provided, January 1, 2025.