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A BILL TO BE ENTITLED
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AN ACT
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relating to the composition of county appraisal district boards of |
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directors. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.03, Tax Code, is amended by amending |
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subsections (a-1), (b), (c), and (l), and adding subsection (l-1) |
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to read as follows: |
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Sec. 6.03. BOARD OF DIRECTORS IN LESS POPULOUS COUNTIES. |
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(a) This section applies only to an appraisal district established |
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in a county with a population of less than 75,000. |
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(a-1) The appraisal district is governed by a board of |
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directors. Two[Five] directors are appointed by the taxing units |
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that participate in the district as provided by this section. Three |
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directors are elected by majority vote at the general election for |
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state and county officers by the voters of the county in which the |
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district is established. If the county assessor-collector is not |
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appointed to the board, the county assessor-collector serves as a |
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nonvoting director. The county assessor-collector is ineligible to |
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serve if the board enters into a contract under Section 6.05(b) or |
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if the commissioners court of the county enters into a contract |
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under Section 6.24(b). To be eligible to serve on the board of |
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directors, an individual other than a county assessor-collector |
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serving as a nonvoting director must be a resident of the district |
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and must have resided in the district for at least two years |
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immediately preceding the date the individual takes office. An |
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individual who is otherwise eligible to serve on the board is not |
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ineligible because of membership on the governing body of a taxing |
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unit. An employee of a taxing unit that participates in the district |
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is not eligible to serve on the board unless the individual is also |
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a member of the governing body or an elected official of a taxing |
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unit that participates in the district. |
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(b) Appointed m[M]embers of the board of directors other |
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than a county assessor-collector serving as a nonvoting director |
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serve staggered four-year[two-year] terms beginning on January 1 of |
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even-numbered years. Elected members of the board of directors |
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serve staggered four-year terms beginning on January 1 of every |
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other odd-numbered year. |
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(c) Appointed m[M]embers of the board of directors other |
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than a county assessor-collector serving as a nonvoting director |
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are 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 and of the |
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county. A 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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(l) If a vacancy occurs in an appointive position on the |
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board of directors other than a vacancy in the position held by a |
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county assessor-collector serving as a nonvoting director, each |
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taxing unit that is entitled to vote by this section may nominate by |
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resolution adopted by its governing body a candidate to fill the |
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vacancy. The unit shall submit the name of its nominee to the chief |
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appraiser within 45 days after notification from the board of |
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directors of the existence of the vacancy, and the chief appraiser |
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shall prepare and deliver to the board of directors within the next |
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five days a list of the nominees. The 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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(l-1) If a vacancy occurs in an elective position on the |
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board of directors, the board of directors shall appoint by |
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majority vote of its members a person to fill the vacancy. A person |
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appointed to fill a vacancy in an elective position must have the |
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qualifications required of a director elected at a general |
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election. |
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SECTION 2. Section 6.0301(c), Tax Code, is amended to read |
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as follows: |
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Sec. 6.0301. BOARD OF DIRECTORS IN POPULOUS COUNTIES. (a) |
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This section applies only to an appraisal district established in a |
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county with a population of 75,000 or more. |
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(b) Sections 6.031, 6.034, and 6.10 do not apply to an |
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appraisal district to which this section applies. |
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(c) The appraisal district is governed by a board of nine |
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directors. Three[Five] directors are appointed by the taxing units |
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that participate in the district in the manner prescribed by |
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Section 6.03. Five[Three] directors are elected by majority vote at |
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the general election for state and county officers by the voters of |
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the county in which the district is established. The county |
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assessor-collector serves as an ex officio director. |
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SECTION 3. This Act takes effect September 1, 2025. |