| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the qualification of candidates for, and the training |
|
|
and education of members of, the board of directors of an appraisal |
|
|
district. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
|
|
5.044 to read as follows: |
|
|
Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF |
|
|
DIRECTORS MEMBERS. (a) The comptroller shall: |
|
|
(1) approve curricula and provide materials for use in |
|
|
training and educating members of an appraisal district board of |
|
|
directors; |
|
|
(2) supervise a comprehensive course for training and |
|
|
education of members of an appraisal district board of directors; |
|
|
(3) issue certificates indicating completion of the |
|
|
course; and |
|
|
(4) make all materials for use in training and |
|
|
educating members of an appraisal district board of directors |
|
|
freely available online. |
|
|
(b) The course established under Subsection (a): |
|
|
(1) must: |
|
|
(A) include information on the duties and |
|
|
responsibilities of a member of an appraisal district board of |
|
|
directors; and |
|
|
(B) be at least four hours in length; and |
|
|
(2) may: |
|
|
(A) be provided online; and |
|
|
(B) include a summary of the requirements of |
|
|
Chapters 551 and 552, Government Code, but may not fully duplicate |
|
|
training provided by the attorney general on the requirements of |
|
|
those chapters. |
|
|
(c) A member of an appraisal district board of directors |
|
|
must complete the course established under Subsection (a) before |
|
|
the beginning of each term the member serves on the board. A member |
|
|
of an appraisal district board of directors may not vote, |
|
|
deliberate, or be counted as a member in attendance at a meeting of |
|
|
the board unless the person has completed the course established |
|
|
under Subsection (a) and received a certificate of course |
|
|
completion. |
|
|
(d) The comptroller may contract with service providers to |
|
|
assist with the duties imposed under Subsection (a), but the course |
|
|
required may not be provided by an appraisal district, the chief |
|
|
appraiser or another employee of an appraisal district, a member of |
|
|
the board of directors of an appraisal district, a member of an |
|
|
appraisal review board, or a taxing unit. |
|
|
(e) The comptroller may assess a fee to recover a portion of |
|
|
the costs incurred for the course established under Subsection (a), |
|
|
but the fee may not exceed $50 for each person trained. If the |
|
|
training is provided to an individual other than a member of an |
|
|
appraisal district board of directors, the comptroller may assess a |
|
|
fee not to exceed $50 for each person trained. |
|
|
(f) The course material for the course required under |
|
|
Subsection (a) is the comptroller's Appraisal District Director's |
|
|
Manual. |
|
|
SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by |
|
|
adding Section 6.0302 to read as follows: |
|
|
Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES. (a) An |
|
|
individual may not be appointed to an appointive position on the |
|
|
board of directors of an appraisal district unless the individual |
|
|
has: |
|
|
(1) signed the acknowledgement described by this |
|
|
section; and |
|
|
(2) submitted the signed acknowledgement to the chief |
|
|
appraiser of the appraisal district. |
|
|
(b) An individual may not file an application for a place on |
|
|
the ballot for an elective position on the board of directors of an |
|
|
appraisal district under Section 6.032 unless the individual has: |
|
|
(1) signed the acknowledgement described by this |
|
|
section; and |
|
|
(2) submitted the signed acknowledgement to the chief |
|
|
appraiser of the appraisal district. |
|
|
(c) Each candidate for an appointive or elective position on |
|
|
the board of directors of an appraisal district must sign a |
|
|
statement in the following form: |
|
|
"ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF |
|
|
DIRECTORS |
|
|
"I hereby acknowledge that I have read and understand the |
|
|
duties of a member of the board of directors of an appraisal |
|
|
district. I understand that the statutory responsibilities |
|
|
include: |
|
|
"(1) establishing the appraisal district office; |
|
|
"(2) hiring a chief appraiser; |
|
|
"(3) adopting the appraisal district's annual operating |
|
|
budget after filing notice and holding a public hearing; |
|
|
"(4) adopting a new budget if voting taxing units |
|
|
disapprove of the initial budget; |
|
|
"(5) determining whether to remove members of the |
|
|
appraisal review board if the board of directors of the appraisal |
|
|
district is the appointing authority and potential grounds for |
|
|
removal arise; |
|
|
"(6) notifying voting taxing units of any vacancy in an |
|
|
appointive position on the board and electing a replacement from |
|
|
submitted nominees; |
|
|
"(7) appointing a person to fill a vacancy in an |
|
|
elective position on the board; |
|
|
"(8) electing a chairman and a secretary of the board at |
|
|
the first meeting each year; |
|
|
"(9) holding board meetings at least quarterly; |
|
|
"(10) developing and implementing policies regarding |
|
|
reasonable access to the board; |
|
|
"(11) preparing information describing the board's |
|
|
functions and complaint procedures and making that information |
|
|
available to the public and to participating taxing units; |
|
|
"(12) notifying parties to a complaint filed with the |
|
|
board of the status of the complaint, unless otherwise provided; |
|
|
"(13) in populous counties, appointing a taxpayer |
|
|
liaison officer and deputy taxpayer liaison officers; |
|
|
"(14) annually evaluating the performance of the |
|
|
taxpayer liaison officer and any deputy taxpayer liaison officers, |
|
|
including reviewing the timeliness of complaint resolution; |
|
|
"(15) referring matters investigated by a taxpayer |
|
|
liaison officer relating to the appraisal review board's conduct to |
|
|
the local administrative district judge with a recommendation; |
|
|
"(16) developing a biennial written plan for the |
|
|
periodic reappraisal of all property in the appraisal district, |
|
|
filing notice and holding a public hearing on the plan, approving |
|
|
the plan, and distributing copies of the plan to participating |
|
|
taxing units and the comptroller; |
|
|
"(17) making agreements with newly formed taxing units |
|
|
on an estimated budget allocation for that taxing unit; |
|
|
"(18) having an annual financial audit prepared by an |
|
|
independent certified public accountant, delivering a copy of the |
|
|
audit to each voting taxing unit, and making the audit available for |
|
|
inspection at the appraisal district office; |
|
|
"(19) designating the appraisal district depository |
|
|
biennially; |
|
|
"(20) receiving resolutions from voting taxing units |
|
|
disapproving of board actions; |
|
|
"(21) adhering to Local Government Code requirements |
|
|
for purchasing and entering into contracts; |
|
|
"(22) providing advice and consent to the chief |
|
|
appraiser concerning the appointment of an agricultural appraisal |
|
|
advisory board and determining the number of members of that |
|
|
advisory board; |
|
|
"(23) adhering to laws concerning the preservation, |
|
|
microfilming, destruction, or other disposition of records; and |
|
|
"(24) adopting and implementing a policy for the |
|
|
temporary replacement of a member of an appraisal review board who |
|
|
violates ex parte communication requirements. |
|
|
"Furthermore, I recognize that the board does not appraise |
|
|
property or review the value of individual properties. I |
|
|
acknowledge that tax rates and tax burdens are determined by |
|
|
applicable taxing jurisdictions, not the appraisal district board |
|
|
of directors." |
|
|
SECTION 3. The comptroller of public accounts shall make |
|
|
available the training course required by Section 5.044, Tax Code, |
|
|
as added by this Act, not later than November 1, 2025. |
|
|
SECTION 4. Sections 5.044 and 6.0302, Tax Code, as added by |
|
|
this Act, apply only to a person appointed or elected to the board |
|
|
of directors of an appraisal district whose term begins on or after |
|
|
January 1, 2026. |
|
|
SECTION 5. This Act takes effect September 1, 2025. |