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


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
 
 
  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       
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