Bill Text: TX HB1285 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
By: Shine | H.B. No. 1285 |
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relating to the duties of the taxpayer liaison officer of an | ||
appraisal district. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 6.052, Tax Code, is amended by amending | ||
Subsections (a), (b), (f), and (g) and adding subsections (b-1), | ||
(b-2), (b-3), (b-4) (h), and (i) to read as follows: | ||
Sec. 6.052 TAXPAYER LIAISON OFFICER | ||
(a) The board of directors 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 performance of | ||
the officer's duties. The taxpayer liaison officer is the taxpayer | ||
assistance officer for the appraisal 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 the appraisal process, protest procedures, the | ||
procedure for filing comments, complaints, and suggestions under | ||
Subsection (a) of this section, [ |
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6.04(g), a complaint under Sec. 41.66(q), limited binding | ||
arbitration under Sec. 41A.015, and other matters. 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-1) A property owner may file a 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 involve the appraisal of property. The taxpayer | ||
liaison officer may resolve complaints filed in writing with the | ||
taxpayer liaison officer or the board of directors by: | ||
(1) referring the complainant to materials published | ||
under subsection (b) or to the appropriate official; | ||
(2) meeting informally with the parties involved to | ||
facilitate informal resolution; | ||
(3) treating the matter as a complaint under Sec. | ||
41.66(q) if appropriate; | ||
(4) assisting the complainant in identifying | ||
appropriate complaint procedures; or | ||
(5) recommending in writing to the chief appraiser, | ||
board of directors, chairman of the appraisal review board, or the | ||
owner or the owner's agent, as applicable, a course of action that | ||
the taxpayer liaison officer believes to be appropriate. The | ||
taxpayer liaison officer shall dismiss a complaint in part or | ||
entirely if the complaint challenges the appraised value of a | ||
property or the appraisal methodology used in appraising a | ||
property. If a complaint involves the assessment or collection of a | ||
tax or delinquent tax, the taxpayer liaison officer shall resolve | ||
the matter by referring the complainant to the appropriate | ||
official. The taxpayer liaison officer may dismiss a complaint | ||
that is repetitive or that fails to state a legitimate concern. The | ||
taxpayer liaison officer shall notify a complainant of the | ||
resolution of a complaint within 90 days or as soon thereafter as | ||
practicable. | ||
(b-2) The failure or refusal of a taxpayer liaison officer | ||
to resolve a complaint filed under subsection (b-1) to the | ||
complainant's satisfaction is not: | ||
(1) an action that a property owner is entitled to | ||
protest under Section 41.41; or | ||
(2) an action that may be appealed under Chapter 42. | ||
(b-3) The comptroller shall describe the functions of the | ||
taxpayer liaison officer in publications prepared under Sec. 5.06 | ||
and shall establish and supervise a program for the training and | ||
education of taxpayer liaison officers. The training program must | ||
include information concerning: | ||
(1) the duties and responsibilities of an appraisal | ||
review board, an appraisal review board chairman, the appraisal | ||
district board of directors, the chief appraiser, and the taxpayer | ||
liaison officer; | ||
(2) the requirements regarding the independence of an | ||
appraisal review board from the board of directors and the chief | ||
appraiser and other employees of the appraisal district; | ||
(3) the prohibitions against ex parte communications | ||
applicable to appraisal review board members; | ||
(4) the right of a property owner to protest the | ||
appraisal of the property as provided by Chapter 41; | ||
(5) a detailed explanation of each of the procedural | ||
requirements imposed by Chapter 41; | ||
(6) a detailed explanation of the provisions of Sec. | ||
41A.015; | ||
(7) a segment on informal resolution of disputes; | ||
(8) a detailed explanation of the contents of the | ||
comptroller's model appraisal review board hearing procedures and | ||
their effect on the appraisal review board; and | ||
(9) be at least two hours in length. | ||
(b-4) The training program may be provided online. The | ||
comptroller shall provide a certificate of completion to each | ||
person who completes the program and shall retain a copy of the | ||
certificate for a minimum of three years. A person who is appointed | ||
as a taxpayer liaison officer must complete the program along with | ||
the training required of appraisal review board members by Section | ||
5.041(a)(2) within one year of appointment. A taxpayer liaison | ||
officer shall repeat the training program described by subsection | ||
(b-3) in each even-numbered year following the officer's | ||
appointment. A person who fails to complete training required by | ||
this section is ineligible to serve as a 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 a deputy taxpayer liaison officer | ||
acting under the taxpayer liaison officer's supervision may | ||
communicate with and does not commit an offense under this chapter | ||
if the person [ |
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another employee or agent of the appraisal district, a member, | ||
chairman, or officer 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) The name, official contact information, and a | ||
description of the duties of the taxpayer liaison officer shall be | ||
listed on the appraisal district website. The appraisal district | ||
shall prominently include a link to the information required by | ||
this subsection on the home page of the appraisal district website. | ||
(i) The Board of Directors shall annually evaluate the | ||
performance of the taxpayer liaison officer. The evaluation shall | ||
include a review of the timeliness of the officer's resolution of | ||
complaints. The comptroller shall ascertain whether the | ||
evaluations have been performed in the course of a review under Sec. | ||
5.102. | ||
SECTION 2. 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 | ||
determination, the judge shall remove the chairman and appoint a | ||
new chairman. | ||
SECTION 3. A taxpayer liaison officer serving on the | ||
effective date of this act shall take the training required by | ||
Section 6.052(b-3) as added by this act and the training required of | ||
appraisal review board members by Section 5.041(a)(2) within one | ||
year of the effective date of this act. | ||
SECTION 4. Effective Date. This act takes effect January 1, | ||
2024. |