Bill Text: TX HB1285 | 2023-2024 | 88th Legislature | Enrolled

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Bill Title: Relating to the training and duties of a taxpayer liaison officer for an appraisal district.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-06-02 - Effective on 1/1/24 [HB1285 Detail]

Download: Texas-2023-HB1285-Enrolled.html

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H.B. No. 1285

AN ACT
relating to the training and duties of a taxpayer liaison officer
for an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 5.06, Tax Code, is amended to read as
follows:
Sec. 5.06. [EXPLANATION OF] TAXPAYER ASSISTANCE PAMPHLET
[REMEDIES]. The comptroller shall prepare and electronically
publish a pamphlet that:
(1) explains [explaining] the remedies available to a
dissatisfied taxpayer [taxpayers] and the procedures to be followed
in seeking remedial action;
(2) describes the functions of a taxpayer liaison
officer appointed under Section 6.052 for an appraisal district
with a population of more than 120,000; and
(3) provides advice on preparing and presenting a
protest under Chapter 41 [. The comptroller shall include in the
pamphlet advice on preparing and presenting a protest].
SECTION 2. Section 6.052, Tax Code, is amended by amending
Subsections (a), (b), (d), (e), (f), and (g) and adding Subsections
(b-1), (b-2), (b-3), (b-4), (b-5), (b-6), (b-7), (b-8), (b-9), (h),
and (i) to read as follows:
(a) The board of directors of [for] an appraisal district
created for a county with a population of more than 120,000 shall
appoint a taxpayer liaison officer who shall serve at the pleasure
of the board. The board may appoint one or more deputy taxpayer
liaison officers to assist the taxpayer liaison officer in the
performance of the officer's duties. The taxpayer liaison officer
is the appraisal district officer primarily responsible for
providing assistance to taxpayers for the district. The taxpayer
liaison officer shall administer the public access functions
required by Sections 6.04(d), (e), and (f), and is responsible for
resolving disputes not involving matters that may be protested
under Section 41.41. In addition, the taxpayer liaison officer is
responsible for receiving, and compiling a list of, comments,
complaints, and suggestions filed by the chief appraiser, a
property owner, or a property owner's agent concerning the matters
listed in Section 5.103(b) or any other matter related to the
fairness and efficiency of the appraisal review board established
for the appraisal district. The taxpayer liaison officer shall
forward to the comptroller comments, complaints, and suggestions
filed under this subsection in the form and manner prescribed by the
comptroller not later than December 31 of each year.
(b) The taxpayer liaison officer shall provide to the public
information and materials designed to assist property owners in
understanding:
(1) the appraisal process;
(2) [,] protest procedures;
(3) [,] the procedure for filing:
(A) comments, complaints, and suggestions under
Subsection (a);
(B) [of this section or] a complaint under
Section 6.04(g);
(C) a complaint under Section 41.66(q); and
(D) a request for limited binding arbitration
under Section 41A.015; [,] and
(4) other matters.
(b-1) Information concerning the process for submitting
comments, complaints, and suggestions to the comptroller
concerning an appraisal review board shall be provided at each
protest hearing.
(b-2) A property owner may file a written complaint with the
taxpayer liaison officer requesting resolution of a dispute with
the appraisal district or the appraisal review board about a matter
that does not relate to the appraisal of property. The taxpayer
liaison officer may resolve a complaint filed with the officer or
with the board of directors of the appraisal district by:
(1) referring the property owner to information and
materials described by Subsection (b) or to the appropriate
employee or officer of the appraisal district or appraisal review
board;
(2) meeting with the parties to the dispute that is the
subject of the complaint to facilitate an informal resolution;
(3) treating the matter as a complaint under Section
41.66(q), as appropriate;
(4) assisting the property owner in filing a request
for limited binding arbitration under Section 41A.015, as
appropriate; or
(5) recommending in writing to the chief appraiser,
board of directors, chairman of the appraisal review board, or the
property owner or the owner's agent, as applicable, a course of
action that the taxpayer liaison officer believes to be
appropriate.
(b-3) The taxpayer liaison officer:
(1) shall dismiss any part of a complaint filed under
Subsection (b-2) that relates to the appraised value of a property
or the appraisal methodology used in appraising the property; and
(2) may dismiss a complaint that is repetitive or that
fails to state a legitimate concern.
(b-4) If a complaint involves the assessment or collection
of a tax, the taxpayer liaison officer shall resolve the matter by
referring the property owner to the appropriate person who can
assist the owner with the assessment or collection of the tax.
(b-5) The taxpayer liaison officer shall notify a property
owner of the resolution of a complaint filed by the owner not later
than the 90th day after the date the complaint is filed.
(b-6) The resolution of a complaint filed under Subsection
(b-2) is not an action that a property owner is entitled to:
(1) protest under Chapter 41;
(2) request limited binding arbitration for under
Section 41A.015; or
(3) appeal under Chapter 42.
(b-7) The comptroller shall establish and supervise a
program for the training and education of taxpayer liaison officers
and deputy taxpayer liaison officers. The training program may be
provided online and must:
(1) include information on the duties and
responsibilities of a taxpayer liaison officer and a deputy
taxpayer liaison officer, including procedures for the informal
resolution of disputes;
(2) be at least two hours in length; and
(3) provide a certificate of completion for the
officer who completes the training.
(b-8) A person appointed as a taxpayer liaison officer or
deputy taxpayer liaison officer shall complete the training program
described by Subsection (b-7) and the course established under
Section 5.041 for the training and education of appraisal review
board members not later than the first anniversary of the date the
officer is appointed, and again in each even-numbered year after
that first anniversary. A person may not serve as a taxpayer liaison
officer or deputy taxpayer liaison officer unless the person has
completed the training programs as required by this subsection.
(b-9) A taxpayer liaison officer and deputy taxpayer
liaison officer shall submit a copy of the certificate provided to
the officer under Subsection (b-7) to the board of directors of the
appraisal district that appointed the officer. The taxpayer liaison
officer and each deputy taxpayer liaison officer shall retain a
copy of each certificate provided to the officer for at least three
years, and the board shall retain each certificate submitted to the
board under this subsection for the same period.
(d) The taxpayer liaison officer and each deputy taxpayer
liaison officer is entitled to compensation as provided by the
budget adopted by the board of directors.
(e) The chief appraiser or any other person who performs
appraisal or legal services for the appraisal district for
compensation is not eligible to be the taxpayer liaison officer or a
deputy taxpayer liaison officer.
(f) The taxpayer liaison officer is responsible for
providing clerical assistance to the local administrative district
judge in the selection of appraisal review board members and for
publicizing the availability of positions on the appraisal review
board. The officer shall deliver to the local administrative
district judge any applications to serve on the board that are
submitted to the officer and shall perform other duties as
requested by the local administrative district judge. The officer
may not influence the process for selecting appraisal review board
members.
(g) Notwithstanding any other provision of this chapter, a
taxpayer liaison officer or deputy taxpayer liaison officer acting
under the taxpayer liaison officer's supervision does not commit an
offense under this chapter if the officer or deputy communicates
with the chief appraiser or another employee or agent of the
appraisal district, a member of the appraisal review board
established for the appraisal district, a member of the board of
directors of the appraisal district, the local administrative
district judge, a property tax consultant, a property owner, an
agent of a property owner, or another person if the communication is
made in the good faith exercise of the officer's statutory duties.
(h) If an appraisal district maintains an Internet website,
the chief appraiser of the district shall post on the Internet
website the name, contact information, and a description of the
duties of the taxpayer liaison officer. A link to the information
described by this subsection must be prominently posted on the home
page of the Internet website.
(i) The board of directors of the appraisal district shall
annually evaluate the performance of the taxpayer liaison officer
and each deputy taxpayer liaison officer, if applicable. The
evaluation must include a review of the timeliness of the officer's
resolution of complaints.
SECTION 3. Section 41.66(q), Tax Code, is amended to read as
follows:
(q) A person who owns property in an appraisal district or
the chief appraiser of an appraisal district may file a complaint
with the taxpayer liaison officer for the appraisal district
alleging that the appraisal review board established for the
appraisal district has adopted or is implementing hearing
procedures that are not in compliance with the model hearing
procedures prepared by the comptroller under Section 5.103 or is
not complying with procedural requirements under this chapter. The
taxpayer liaison officer shall investigate the complaint and report
the findings of the investigation to the board of directors of the
appraisal district. The board of directors shall direct the
chairman of the appraisal review board to take remedial action if,
after reviewing the taxpayer liaison officer's report, the board of
directors determines that the allegations contained in the
complaint are true. The board of directors may refer the matter to
the local administrative district judge with a recommendation that
the judge remove the member of the appraisal review board serving as
chairman of the appraisal review board from that member's position
as chairman if the board determines that the chairman has failed to
take the actions necessary to bring the appraisal review board into
compliance with Section 5.103(d) or this chapter, as applicable.
If the local administrative district judge agrees with the board's
recommendation, the judge shall remove the chairman from that
office and appoint another member of the appraisal review board as
chairman.
SECTION 4. A person serving as the taxpayer liaison officer
for an appraisal district on January 1, 2024, shall complete the
training and course required by Section 6.052(b-8), Tax Code, as
added by this Act, not later than December 31, 2024.
SECTION 5. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1285 was passed by the House on April
21, 2023, by the following vote: Yeas 125, Nays 14, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1285 was passed by the Senate on May
16, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor