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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration of appraisal districts; authorizing |
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a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.103(b), Tax Code, is amended to read as |
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follows: |
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(b) The model hearing procedures shall address: |
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(1) the statutory duties of an appraisal review board; |
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(2) the process for conducting a hearing; |
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(3) the scheduling of hearings; |
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(4) the postponement of hearings; |
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(5) the notices required under this title; |
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(6) the determination of good cause under Section |
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41.44(b); |
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(7) the determination of good cause under Sections |
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41.45(e) and (e-1); |
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(8) a party's right to offer evidence and argument; |
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(9) a party's right to examine or cross-examine |
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witnesses or other parties; |
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(10) a party's right to appear by an agent; |
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(11) the prohibition of an appraisal review board's |
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consideration of information not provided at a hearing; |
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(12) ex parte and other prohibited communications; |
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(13) the exclusion of evidence at a hearing as |
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required by Section 41.67(d); |
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(14) the postponement of a hearing as required by |
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Section 41.66(h); |
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(15) conflicts of interest; and |
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(16) [the process for the administration of
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applications for membership on an appraisal review board; and
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[(17)] any other matter related to fair and efficient |
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appraisal review board hearings. |
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SECTION 2. Section 5.12(b), Tax Code, is amended to read as |
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follows: |
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(b) At the written request of the governing bodies of a |
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majority of the taxing units participating in an appraisal district |
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[or of a majority of the taxing units entitled to vote on the
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appointment of appraisal district directors], the comptroller |
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shall audit the performance of the appraisal district. The |
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governing bodies may request a general audit of the performance of |
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the appraisal district or may request an audit of only one or more |
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particular duties, practices, functions, departments, or other |
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appraisal district matters. |
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SECTION 3. Section 5.13(h), Tax Code, is amended to read as |
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follows: |
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(h) At any time after the request for an audit is made, the |
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comptroller may discontinue the audit in whole or in part if |
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requested to do so by: |
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(1) the governing bodies of a majority of the taxing |
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units participating in the district, if the audit was requested by a |
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majority of those units; or |
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(2) the taxpayers who requested the audit, [the
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governing bodies of a majority of the taxing units entitled to vote
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on the appointment of appraisal district directors, if the audit
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was requested by a majority of those units; or
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[(3)] if the audit was requested under Section 5.12(c) |
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[of this code, by the taxpayers who requested the audit]. |
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SECTION 4. Section 6.03, Tax Code, is amended by amending |
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Subsections (a) and (l) and adding Subsections (a-1), (a-2), (a-3), |
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and (m) to read as follows: |
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(a) The appraisal district is governed by a board of five or |
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seven directors, as provided by Subsections (a-1) and (a-2). |
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(a-1) This subsection applies to an appraisal district |
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established in a county with a population of less than 200,000. The |
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appraisal district is governed by a board of five directors. One |
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director is elected from each of the four commissioners precincts |
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of the county for which the appraisal district is established. The |
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county assessor-collector is a director by virtue of the person's |
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office. The directors other than the county assessor-collector are |
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elected at the general election for state and county officers and |
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serve two-year terms beginning on January 1 of odd-numbered years. |
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[Five directors are appointed by the taxing units that participate
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in the district as provided by this section. If the county
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assessor-collector is not appointed to the board, the county
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assessor-collector serves as a nonvoting director.] The county |
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assessor-collector is ineligible to serve if the board enters into |
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a contract under Section 6.05(b) or if the commissioners court of |
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the county enters into a contract under Section 6.24(b). If the |
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county assessor-collector is ineligible to serve, the appraisal |
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district is governed by the four directors elected from the |
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commissioners precincts and a director elected from the county at |
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large. The director elected from the county at large is elected at |
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the same election and serves the same term of office as the four |
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directors elected from the commissioners precincts. |
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(a-2) This subsection applies to an appraisal district |
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established in a county with a population of 200,000 or more. The |
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appraisal district is governed by a board of seven directors. One |
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director is elected from each of the four commissioners precincts |
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of the county for which the appraisal district is established and |
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two directors are elected from the county at large. The county |
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assessor-collector is a director by virtue of the person's office. |
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The directors other than the county assessor-collector are elected |
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at the general election for state and county officers and serve |
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two-year terms beginning on January 1 of odd-numbered years. The |
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county assessor-collector is ineligible to serve if the board |
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enters into a contract under Section 6.05(b) or if the |
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commissioners court of the county enters into a contract under |
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Section 6.24(b). If the county assessor-collector is ineligible to |
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serve, the appraisal district is governed by the four directors |
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elected from the commissioners precincts and three directors |
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elected from the county at large in the manner provided by this |
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subsection. |
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(a-3) To be eligible to serve on the board of directors, an |
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individual other than the [a] county assessor-collector [serving as
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a nonvoting director] must: |
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(1) be a resident of: |
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(A) the commissioners precinct from which the |
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office is elected, in the case of a director elected from a |
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commissioners precinct; or |
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(B) the county for which the appraisal district |
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is established, in the case of a director elected at large; |
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[district] and |
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(2) [must] have resided in the appraisal district for |
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at least two years immediately preceding the date the individual |
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takes office. [An individual who is otherwise eligible to serve on
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the board is not ineligible because of membership on the governing
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body of a taxing unit. An employee of a taxing unit that
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participates in the district is not eligible to serve on the board
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unless the individual is also a member of the governing body or an
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elected official of a taxing unit that participates in the
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district.] |
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(l) A [If a] vacancy [occurs] on the board of directors is |
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filled for the remainder of the unexpired term by appointment by the |
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commissioners court of the county for which the appraisal district |
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is established. A person appointed to fill a vacancy on the board |
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of directors must meet the qualifications of the vacated position |
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[other than a vacancy in the position held by a county
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assessor-collector serving as a nonvoting director, each taxing
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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
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elect by majority vote of its members one of the nominees to fill
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the vacancy]. |
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(m) If as a result of a change in the boundaries of a |
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commissioners precinct an individual serving as a director no |
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longer resides in the precinct from which the office is elected, the |
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individual is not for that reason disqualified from office during |
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the remainder of the term of office being served at the time the |
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boundary change takes effect. If as a result of a change in the |
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boundaries of a commissioners precinct an individual elected as a |
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director before the boundary change to a term that begins after the |
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boundary change no longer resides in the precinct from which |
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elected, the individual is not for that reason disqualified from |
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serving the term to which elected. |
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SECTION 5. Section 6.036(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is not eligible to be a candidate for, to |
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be appointed to, or to serve on the board of directors of an |
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appraisal district if the individual or a business entity in which |
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the individual has a substantial interest is a party to a contract |
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with: |
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(1) the appraisal district; or |
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(2) a taxing unit that participates in the appraisal |
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district, if the contract relates to the performance of an activity |
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governed by this title. |
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SECTION 6. Section 6.051(b), Tax Code, is amended to read as |
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follows: |
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(b) The acquisition or conveyance of real property or the |
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construction or renovation of a building or other improvement by an |
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appraisal district must be approved by the governing bodies of |
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three-fourths of the taxing units that participate in the district |
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[entitled to vote on the appointment of board members]. The board |
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of directors by resolution may propose a property transaction or |
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other action for which this subsection requires approval of the |
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taxing units. The chief appraiser shall notify the presiding |
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officer of each governing body entitled to vote on the approval of |
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the proposal by delivering a copy of the board's resolution, |
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together with information showing the costs of other available |
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alternatives to the proposal. On or before the 30th day after the |
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date the presiding officer receives notice of the proposal, the |
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governing body of a taxing unit by resolution may approve or |
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disapprove the proposal. If a governing body fails to act on or |
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before that 30th day or fails to file its resolution with the chief |
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appraiser on or before the 10th day after that 30th day, the |
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proposal is treated as if it were disapproved by the governing body. |
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SECTION 7. Sections 6.06(a), (b), and (i), Tax Code, are |
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amended to read as follows: |
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(a) Each year the chief appraiser shall prepare a proposed |
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budget for the operations of the district for the following tax year |
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and shall submit copies to each taxing unit participating in the |
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district and to the district board of directors before June 15. The |
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chief appraiser [He] shall include in the budget a list showing each |
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proposed position, the proposed salary for the position, all |
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benefits proposed for the position, each proposed capital |
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expenditure, and an estimate of the amount of the budget that will |
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be allocated to each taxing unit. Each taxing unit that |
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participates in the district [entitled to vote on the appointment
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of board members] shall maintain a copy of the proposed budget for |
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public inspection at its principal administrative office. |
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(b) The board of directors shall hold a public hearing to |
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consider the budget. The secretary of the board shall deliver to |
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the presiding officer of the governing body of each taxing unit |
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participating in the district not later than the 10th day before the |
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date of the hearing a written notice of the date, time, and place |
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fixed for the hearing. The board shall complete its hearings, make |
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any amendments to the proposed budget it desires, and finally |
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approve a budget before September 15. If governing bodies of a |
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majority of the taxing units participating in the district |
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[entitled to vote on the appointment of board members] adopt |
|
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resolutions disapproving a budget and file them with the secretary |
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of the board within 30 days after its adoption, the budget does not |
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take effect, and the board shall adopt a new budget within 30 days |
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of the disapproval. |
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(i) The fiscal year of an appraisal district is the calendar |
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year unless the governing bodies of three-fourths of the taxing |
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units participating in the district [entitled to vote on the
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appointment of board members] adopt resolutions proposing a |
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different fiscal year and file them with the secretary of the board |
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not more than 12 and not less than eight months before the first day |
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of the fiscal year proposed by the resolutions. If the fiscal year |
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of an appraisal district is changed under this subsection, the |
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chief appraiser shall prepare a proposed budget for the fiscal year |
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as provided by Subsection (a) [of this section] before the 15th day |
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of the seventh month preceding the first day of the fiscal year |
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established by the change, and the board of directors shall adopt a |
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budget for the fiscal year as provided by Subsection (b) [of this
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section] before the 15th day of the fourth month preceding the first |
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day of the fiscal year established by the change. Unless the |
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appraisal district adopts a different method of allocation under |
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Section 6.061 [of this code], the allocation of the budget to each |
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taxing unit shall be calculated as provided by Subsection (d) [of
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this section] using the amount of property taxes imposed by each |
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participating taxing unit in the most recent tax year preceding the |
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fiscal year established by the change for which the necessary |
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information is available. Each taxing unit shall pay its |
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allocation as provided by Subsection (e) [of this section], except |
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that the first payment shall be made before the first day of the |
|
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fiscal year established by the change and subsequent payments shall |
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be made quarterly. In the year in which a change in the fiscal year |
|
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occurs, the budget that takes effect on January 1 of that year may |
|
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be amended as necessary as provided by Subsection (c) [of this
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section] in order to accomplish the change in fiscal years. |
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SECTION 8. Sections 6.061(b) and (e), Tax Code, are amended |
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to read as follows: |
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(b) The taxing units participating in an appraisal district |
|
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may adopt a different method of allocating the costs of operating |
|
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the district if the governing bodies of three-fourths of the taxing |
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units that participate in the district [are entitled to vote on the
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appointment of board members] adopt resolutions providing for the |
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other method. However, a change under this subsection is not valid |
|
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if it requires any taxing unit to pay a greater proportion of the |
|
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appraisal district's costs than the unit would pay under Section |
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6.06 [of this code] without the consent of the governing body of |
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that unit. |
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(e) A change in allocation of district costs made as |
|
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provided by this section remains in effect until changed in a manner |
|
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provided by this section or rescinded by resolution of a majority of |
|
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the governing bodies of the taxing units that participate in the |
|
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district [that are entitled to vote on appointment of board members
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|
under Section 6.03 of this code]. |
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SECTION 9. Section 6.063(b), Tax Code, is amended to read as |
|
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follows: |
|
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(b) The report of the audit is a public record. A copy of |
|
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the report shall be delivered to the presiding officer of the |
|
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governing body of each taxing unit that participates in the |
|
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district [eligible to vote on the appointment of district
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directors], and a reasonable number of copies shall be available |
|
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for inspection at the appraisal office. |
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SECTION 10. Section 6.15(c), Tax Code, is amended to read as |
|
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follows: |
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(c) Subsections (a) and (b) do not apply to a routine |
|
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communication between the chief appraiser and the county |
|
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assessor-collector that relates to the administration of an |
|
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appraisal roll, including a communication made in connection with |
|
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the certification, correction, or collection of an account, |
|
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regardless of whether the county assessor-collector serves on [was
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appointed to] the board of directors of the appraisal district [or
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serves as a nonvoting director]. |
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SECTION 11. Sections 6.41(b), (d), (d-1), (e), (f), (j), |
|
|
and (k), Tax Code, are amended to read as follows: |
|
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(b) The board consists of three members. The [However, the] |
|
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district board of directors by resolution of a majority of its |
|
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members may increase the size of the appraisal review board to the |
|
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number of members the board of directors considers appropriate, |
|
|
subject to Subsection (d-1). |
|
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(d) Except as provided by Subsection (d-1), members of the |
|
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board are appointed by resolution of a majority of the appraisal |
|
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district board of directors. A vacancy on the board is filled [in
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the same manner] for the unexpired portion of the term in the same |
|
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manner as the original appointment. |
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(d-1) If the district board of directors increases the size |
|
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of the appraisal review board under Subsection (b), each director |
|
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is entitled to appoint an equal number of members to the expanded |
|
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appraisal review board. [In a county with a population of 120,000
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or more the members of the board are appointed by the local
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administrative district judge under Subchapter D, Chapter 74,
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Government Code, in the county in which the appraisal district is
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established. All applications submitted to the appraisal district
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or to the appraisal review board from persons seeking appointment
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as a member of the appraisal review board shall be delivered to the
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local administrative district judge. The appraisal district may
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provide the local administrative district judge with information
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regarding whether an applicant for appointment to or a member of the
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board owes any delinquent ad valorem taxes to a taxing unit
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participating in the appraisal district.] |
|
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(e) Members of the board hold office for terms of two years |
|
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beginning January 1. The appraisal district board of directors by |
|
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resolution shall provide for staggered terms, so that the terms of |
|
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as close to one-half of the members as possible expire each year. |
|
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In making the initial or subsequent appointments, the board of |
|
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directors [or the local administrative district judge or the
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judge's designee] shall designate those members who serve terms of |
|
|
one year as needed to comply with this subsection. |
|
|
(f) A member of the appraisal review board may be removed |
|
|
from the board by a majority vote of the appraisal district board of |
|
|
directors, or by the member of the appraisal district board of |
|
|
directors [local administrative district judge or the judge's
|
|
|
designee], as applicable, that appointed the member. Grounds for |
|
|
removal are: |
|
|
(1) a violation of Section 6.412, 6.413, 41.66(f), or |
|
|
41.69; |
|
|
(2) good cause relating to the attendance of members |
|
|
at called meetings of the board as established by written policy |
|
|
adopted by a majority of the appraisal district board of directors; |
|
|
or |
|
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(3) clear and convincing evidence of repeated bias or |
|
|
misconduct. |
|
|
(j) A chief appraiser or another employee or agent of an |
|
|
appraisal district commits an offense if the person communicates |
|
|
with a member of the appraisal review board for the appraisal |
|
|
district or[,] a member of the board of directors of the appraisal |
|
|
district[, or, if the appraisal district is an appraisal district
|
|
|
described by Subsection (d-1), the local administrative district
|
|
|
judge] regarding a ranking, scoring, or reporting of the percentage |
|
|
by which the appraisal review board or a panel of the board reduces |
|
|
the appraised value of property. |
|
|
(k) An offense under Subsection [(i) or] (j) is a Class A |
|
|
misdemeanor. |
|
|
SECTION 12. Section 6.414(b), Tax Code, is amended to read |
|
|
as follows: |
|
|
(b) An auxiliary board member is appointed by resolution of |
|
|
a majority of the appraisal district board of directors [in the same
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|
manner and] for the same term as an appraisal review board member |
|
|
under Section 6.41 and is subject to the same eligibility |
|
|
requirements and restrictions as a board member under Sections |
|
|
6.41, 6.411, 6.412, and 6.413. |
|
|
SECTION 13. Section 41.45, Tax Code, is amended by adding |
|
|
Subsection (b-4) to read as follows: |
|
|
(b-4) At all times during a hearing on a protest, an |
|
|
appraisal review board member conducting the hearing must be able |
|
|
to be identified by either an identification badge or a nameplate. |
|
|
The badge or nameplate must be of sufficient size to be visible and |
|
|
must clearly state: |
|
|
(1) the first and last name of the appraisal review |
|
|
board member; and |
|
|
(2) if applicable, the first and last name of the |
|
|
appraisal district director who appointed the appraisal review |
|
|
member to the board. |
|
|
SECTION 14. Section 172.024(a), Election Code, is amended |
|
|
to read as follows: |
|
|
(a) The filing fee for a candidate for nomination in the |
|
|
general primary election is as follows: |
|
|
(1) United States senator $5,000 |
|
|
(2) office elected statewide, except United States |
|
|
senator 3,750 |
|
|
(3) United States representative 3,125 |
|
|
(4) state senator 1,250 |
|
|
(5) state representative 750 |
|
|
(6) member, State Board of Education 300 |
|
|
(7) chief justice or justice, court of appeals, other |
|
|
than a justice specified by Subdivision (8) 1,875 |
|
|
(8) chief justice or justice of a court of appeals that |
|
|
serves a court of appeals district in which a county with a |
|
|
population of more than one million is wholly or partly |
|
|
situated 2,500 |
|
|
(9) district judge or judge specified by Section |
|
|
52.092(d) for which this schedule does not otherwise prescribe a |
|
|
fee 1,500 |
|
|
(10) district or criminal district judge of a court in |
|
|
a judicial district wholly contained in a county with a population |
|
|
of more than 1.5 million 2,500 |
|
|
(11) judge, statutory county court, other than a judge |
|
|
specified by Subdivision (12) 1,500 |
|
|
(12) judge of a statutory county court in a county with |
|
|
a population of more than 1.5 million 2,500 |
|
|
(13) district attorney, criminal district attorney, |
|
|
or county attorney performing the duties of a district |
|
|
attorney 1,250 |
|
|
(14) county commissioner, district clerk, county |
|
|
clerk, sheriff, county tax assessor-collector, county treasurer, |
|
|
or judge, constitutional county court: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,250 |
|
|
(B) county with a population of under |
|
|
200,000 750 |
|
|
(15) justice of the peace or constable: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,000 |
|
|
(B) county with a population of under |
|
|
200,000 375 |
|
|
(16) county surveyor75 |
|
|
(17) office of the county government for which this |
|
|
schedule does not otherwise prescribe a fee 750 |
|
|
(18) appraisal district director: |
|
|
(A) county with a population of 200,000 or |
|
|
more 1,250 |
|
|
(B) county with a population of under |
|
|
200,000 750 |
|
|
SECTION 15. The following provisions of the Tax Code are |
|
|
repealed: |
|
|
(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), |
|
|
(i), (j), and (k); |
|
|
(2) Section 6.031; |
|
|
(3) Section 6.033; |
|
|
(4) Section 6.034; |
|
|
(5) Section 6.037; |
|
|
(6) Section 6.052(f); |
|
|
(7) Section 6.10; and |
|
|
(8) Sections 6.41(d-2), (d-3), (d-4), (d-5), (d-6), |
|
|
(d-7), (d-8), (d-9), and (i). |
|
|
SECTION 16. (a) Appraisal district directors shall be |
|
|
elected as provided by Section 6.03, Tax Code, as amended by this |
|
|
Act, beginning with the primary and general elections conducted in |
|
|
2018. Members then elected take office January 1, 2019. |
|
|
(b) The change in the manner of selection of appraisal |
|
|
district directors made by this Act does not affect the selection of |
|
|
directors who serve on the board before January 1, 2019. |
|
|
(c) The term of an appraisal district director serving on |
|
|
December 31, 2018, expires on January 1, 2019. |
|
|
SECTION 17. (a) The change in the manner of selection of |
|
|
appraisal review board members made by Section 6.41, Tax Code, as |
|
|
amended by this Act, does not affect the selection of members who |
|
|
serve on the board before January 1, 2019. |
|
|
(b) The term of an appraisal review board member serving on |
|
|
December 31, 2018, expires on January 1, 2019. |
|
|
(c) Auxiliary members may be appointed under Section 6.414, |
|
|
Tax Code, as amended by this Act, by the elected appraisal review |
|
|
board members on or after January 1, 2019. |
|
|
(d) The change in the manner of selection of auxiliary |
|
|
members made by Section 6.414, Tax Code, as amended by this Act, |
|
|
does not affect the selection of auxiliary members who serve before |
|
|
January 1, 2019. |
|
|
(e) The term of an auxiliary member serving on December 31, |
|
|
2018, expires on January 1, 2019. |
|
|
SECTION 18. The repeal by this Act of Section 6.41(i), Tax |
|
|
Code, and the change in law made by this Act to Section 6.41(j), Tax |
|
|
Code, do not apply to an offense committed under either of those |
|
|
subsections before January 1, 2019. An offense committed before |
|
|
January 1, 2019, is governed by the applicable subsection as it |
|
|
existed on the date the offense was committed, and the former law is |
|
|
continued in effect for that purpose. For purposes of this section, |
|
|
an offense was committed before January 1, 2019, if any element of |
|
|
the offense occurred before that date. |
|
|
SECTION 19. (a) Except as otherwise provided by this |
|
|
section, this Act takes effect January 1, 2019. |
|
|
(b) This section and Sections 14, 16, and 17 of this Act take |
|
|
effect December 1, 2017. |