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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for appraising property for ad valorem tax |
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purposes; authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
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5.044 to read as follows: |
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Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF |
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DIRECTORS MEMBERS. (a) The comptroller shall: |
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(1) approve curricula and provide materials for use in |
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training and educating members of an appraisal district board of |
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directors; |
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(2) supervise a comprehensive course for training and |
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education of members of an appraisal district board of directors; |
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(3) issue certificates indicating completion of the |
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course; and |
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(4) make all materials for use in training and |
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educating members of an appraisal district board of directors |
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freely available online. |
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(b) The course established under Subsection (a): |
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(1) must: |
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(A) include information on the duties and |
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responsibilities of a member of an appraisal district board of |
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directors; and |
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(B) be at least four hours in length; and |
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(2) may: |
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(A) be provided online; and |
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(B) include a summary of the requirements of |
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Chapters 551 and 552, Government Code, but may not fully duplicate |
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training provided by the attorney general on the requirements of |
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those chapters. |
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(c) A member of an appraisal district board of directors |
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must complete the course established under Subsection (a) before |
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the beginning of each term the member serves on the board. A member |
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of an appraisal district board of directors may not vote, |
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deliberate, or be counted as a member in attendance at a meeting of |
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the board unless the person has completed the course established |
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under Subsection (a) and received a certificate of course |
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completion. |
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(d) The comptroller may contract with service providers to |
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assist with the duties imposed under Subsection (a), but the course |
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required may not be provided by an appraisal district, the chief |
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appraiser or another employee of an appraisal district, a member of |
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the board of directors of an appraisal district, a member of an |
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appraisal review board, or a taxing unit. |
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(e) The comptroller may assess a fee to recover a portion of |
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the costs incurred for the course established under Subsection (a), |
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but the fee may not exceed $50 for each person trained. If the |
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training is provided to an individual other than a member of an |
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appraisal district board of directors, the comptroller may assess a |
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fee not to exceed $50 for each person trained. |
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(f) The course material for the course required under |
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Subsection (a) is the comptroller's Appraisal District Director's |
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Manual. |
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SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.0302 to read as follows: |
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Sec. 6.0302. ACKNOWLEDGMENT OF DIRECTOR'S DUTIES. (a) An |
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individual may not be appointed to an appointive position on the |
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board of directors of an appraisal district unless the individual |
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has: |
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(1) signed the acknowledgment described by this |
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section; and |
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(2) submitted the signed acknowledgment to the chief |
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appraiser of the appraisal district. |
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(b) An individual may not file an application for a place on |
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the ballot for an elective position on the board of directors of an |
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appraisal district under Section 6.032 unless the individual has: |
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(1) signed the acknowledgment described by this |
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section; and |
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(2) submitted the signed acknowledgment to the chief |
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appraiser of the appraisal district. |
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(c) Each candidate for an appointive or elective position on |
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the board of directors of an appraisal district must sign a |
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statement in the following form: |
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"ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF |
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DIRECTORS |
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"I hereby acknowledge that I have read and understand the |
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duties of a member of the board of directors of an appraisal |
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district. I understand that the statutory responsibilities |
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include: |
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"(1) establishing the appraisal district office; |
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"(2) hiring a chief appraiser; |
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"(3) adopting the appraisal district's annual operating |
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budget after filing notice and holding a public hearing; |
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"(4) adopting a new budget if voting taxing units |
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disapprove of the initial budget; |
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"(5) determining whether to remove members of the |
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appraisal review board if the board of directors of the appraisal |
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district is the appointing authority and potential grounds for |
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removal arise; |
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"(6) notifying voting taxing units of any vacancy in an |
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appointive position on the board and electing a replacement from |
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submitted nominees; |
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"(7) appointing a person to fill a vacancy in an |
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elective position on the board; |
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"(8) electing a chairman and a secretary of the board at |
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the first meeting each year; |
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"(9) holding board meetings at least quarterly; |
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"(10) developing and implementing policies regarding |
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reasonable access to the board; |
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"(11) preparing information describing the board's |
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functions and complaint procedures and making that information |
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available to the public and to participating taxing units; |
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"(12) notifying parties to a complaint filed with the |
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board of the status of the complaint, unless otherwise provided; |
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"(13) in populous counties, appointing a taxpayer |
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liaison officer and deputy taxpayer liaison officers; |
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"(14) annually evaluating the performance of the |
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taxpayer liaison officer and any deputy taxpayer liaison officers, |
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including reviewing the timeliness of complaint resolution; |
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"(15) referring matters investigated by a taxpayer |
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liaison officer relating to the appraisal review board's conduct to |
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the local administrative district judge with a recommendation; |
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"(16) developing a biennial written plan for the annual |
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reappraisal of all property in the appraisal district, filing |
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notice and holding a public hearing on the plan, approving the plan, |
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and distributing copies of the plan to participating taxing units |
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and the comptroller; |
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"(17) making agreements with newly formed taxing units |
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on an estimated budget allocation for that taxing unit; |
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"(18) having an annual financial audit prepared by an |
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independent certified public accountant, delivering a copy of the |
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audit to each voting taxing unit, and making the audit available for |
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inspection at the appraisal district office; |
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"(19) designating the appraisal district depository |
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biennially; |
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"(20) receiving resolutions from voting taxing units |
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disapproving of board actions; |
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"(21) adhering to Local Government Code requirements |
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for purchasing and entering into contracts; |
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"(22) providing advice and consent to the chief |
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appraiser concerning the appointment of an agricultural appraisal |
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advisory board and determining the number of members of that |
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advisory board; |
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"(23) adhering to laws concerning the preservation, |
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microfilming, destruction, or other disposition of records; and |
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"(24) adopting and implementing a policy for the |
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temporary replacement of a member of an appraisal review board who |
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violates ex parte communication requirements. |
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"Furthermore, I recognize that the board does not appraise |
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property or review the value of individual properties. I |
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acknowledge that tax rates and tax burdens are determined by |
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applicable taxing jurisdictions, not the appraisal district board |
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of directors." |
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SECTION 3. Section 6.05(i), Tax Code, is amended to read as |
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follows: |
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(i) To ensure adherence with generally accepted appraisal |
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practices, the board of directors of an appraisal district shall |
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develop biennially a written plan for the annual [periodic] |
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reappraisal of all property within the boundaries of the district |
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according to the requirements of Section 25.18 and shall hold a |
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public hearing to consider the proposed plan. Not later than the |
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10th day before the date of the hearing, the secretary of the board |
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shall deliver to the presiding officer of the governing body of each |
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taxing unit participating in the district a written notice of the |
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date, time, and place for the hearing. Not later than September 15 |
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of each even-numbered year, the board shall complete its hearings, |
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make any amendments, and by resolution finally approve the plan. |
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Copies of the approved plan shall be distributed to the presiding |
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officer of the governing body of each taxing unit participating in |
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the district and to the comptroller within 60 days of the approval |
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date. |
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SECTION 4. Section 11.35(k), Tax Code, is amended to read as |
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follows: |
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(k) The exemption authorized by this section expires as to |
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an item of qualified property on January 1 of the [first] tax year |
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following the tax year in which the person who owns the property |
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qualifies for the exemption authorized by this section [in which |
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the property is reappraised under Section 25.18]. |
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SECTION 5. Section 23.23(a), Tax Code, is amended to read as |
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follows: |
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(a) The [Notwithstanding the requirements of Section 25.18 |
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and regardless of whether the appraisal office has appraised the |
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property and determined the market value of the property for the tax |
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year, an appraisal office may increase the] appraised value of a |
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residence homestead for a tax year is equal to [an amount not to |
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exceed] the lesser of: |
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(1) the market value of the property [for the most |
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recent tax year that the market value was determined by the |
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appraisal office]; or |
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(2) the sum of: |
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(A) 10 percent of the appraised value of the |
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property for the preceding tax year; |
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(B) the appraised value of the property for the |
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preceding tax year; and |
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(C) the market value of all new improvements to |
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the property. |
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SECTION 6. Section 23.231(d), Tax Code, is amended to read |
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as follows: |
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(d) An [Notwithstanding the requirements of Section 25.18 |
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and regardless of whether the appraisal office has appraised the |
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property and determined the market value of the property for the tax |
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year, an] appraisal office may increase the appraised value of real |
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property to which this section applies for a tax year to an amount |
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not to exceed the lesser of: |
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(1) the market value of the property [for the most |
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recent tax year that the market value was determined by the |
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appraisal office]; or |
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(2) the sum of: |
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(A) 20 percent of the appraised value of the |
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property for the preceding tax year; |
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(B) the appraised value of the property for the |
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preceding tax year; and |
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(C) the market value of all new improvements to |
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the property. |
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SECTION 7. The heading to Section 25.18, Tax Code, is |
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amended to read as follows: |
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Sec. 25.18. ANNUAL [PERIODIC] REAPPRAISALS. |
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SECTION 8. Section 25.18, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) Each appraisal office shall implement the plan for the |
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annual [periodic] reappraisal of property approved by the board of |
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directors under Section 6.05(i). |
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(a-1) The plan shall provide for the reappraisal of all real |
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and personal property by the chief appraiser each year. The chief |
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appraiser shall use the most recent information obtained through |
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the reappraisal activities described by Subsection (b) when |
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performing a reappraisal. |
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SECTION 9. The comptroller of public accounts shall make |
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available the training course required by Section 5.044, Tax Code, |
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as added by this Act, not later than November 1, 2025. |
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SECTION 10. Sections 5.044 and 6.0302, Tax Code, as added by |
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this Act, apply only to a person appointed or elected to the board |
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of directors of an appraisal district whose term begins on or after |
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January 1, 2026. |
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SECTION 11. Sections 11.35(k), 23.23(a), and 23.231(d), Tax |
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Code, as amended by this Act, apply only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 12. (a) Except as provided by Subsection (b) of |
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this section, this Act takes effect September 1, 2025. |
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(b) Sections 3, 4, 5, 6, 7, 8, and 11 of this Act take effect |
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January 1, 2026. |