Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB1285 by Shine (relating to the training and duties of a taxpayer liaison officer for an appraisal district.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 5 of the Tax Code (State Administration) to require the Comptroller to add taxpayer liaison officer and protest preparation/presentation information to the electronic taxpayer assistance pamphlet.
The bill would amend Chapter 6 of the Tax Code, relating to Local Administration, to authorize the board of directors of an appraisal district to appoint one or more deputy taxpayer liaison officers to assist the taxpayer liaison officer and establishes that the taxpayer liaison officer is the taxpayer assistance officer for the district. The bill would authorize a property owner to file a complaint with the taxpayer liaison officer requesting resolution of a dispute with the appraisal district or the appraisal review board (ARB) and provides options for resolution as well as a notification requirement of no later than 90 days. If a complaint involves the assessment or collection of a tax, the bill would direct the taxpayer liaison officer to refer the property owner to a person who can assist with the assessment or collection of the tax. The bill would limit the actions a property owner can take after the resolution of certain complaints.
The bill would require the Comptroller describe the functions of a taxpayer liaison officer and deputy in publications and to establish and supervise a program for training and education. The bill requires the training to cover certain information, be at least two hours in length and may be provided online. The bill would require the Comptroller to provide a certificate of completion and requires the taxpayer liaison officer and deputy and the board to retain a copy of the certificate for a minimum of three years. The bill stipulates that a person failing to complete training is ineligible to serve as a taxpayer liaison officer and deputy.
The bill would amend Chapter 41 of the Tax Code, relating to Local Review, to allow the board of directors of an appraisal district to refer a procedural complaint to the local administrative district judge.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.