Bill Text: TX HB203 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to the administration of the ad valorem tax system; authorizing a fee.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-20 - Referred to Ways & Means [HB203 Detail]
Download: Texas-2017-HB203-Introduced.html
85S10562 TJB-D | ||
By: Miller | H.B. No. 203 |
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relating to the administration of the ad valorem tax system; | ||
authorizing a fee. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 403.302(c), Government Code, is amended | ||
to read as follows: | ||
(c) If after conducting the study the comptroller | ||
determines that the local value for a school district is valid, the | ||
local value is presumed to represent taxable value for the school | ||
district. In the absence of that presumption, taxable value for a | ||
school district is the state value for the school district | ||
determined by the comptroller under Subsections (a) and (b) unless | ||
the local value exceeds the state value, in which case the taxable | ||
value for the school district is the district's local value. In | ||
determining whether the local value for a school district is valid, | ||
the comptroller shall use a margin of error that does not exceed 10 | ||
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the sample of properties necessary to make the determination makes | ||
the use of such a margin of error not feasible, in which case the | ||
comptroller may use a larger margin of error. | ||
SECTION 2. Sections 5.041(b) and (e-1), Tax Code, are | ||
amended to read as follows: | ||
(b) A member of the appraisal review board established for | ||
an appraisal district must complete the course established under | ||
Subsection (a). The course must provide at least eight hours of | ||
classroom training and education. A member of the appraisal review | ||
board may not participate in a hearing conducted by the board unless | ||
the person has completed the course established under Subsection | ||
(a) and received a certificate of course completion. | ||
(e-1) In addition to the course established under | ||
Subsection (a), the comptroller shall approve curricula and provide | ||
materials for use in a continuing education course for members of an | ||
appraisal review board. The course must provide at least four hours | ||
of classroom training and education. The curricula and materials | ||
must include information regarding: | ||
(1) the cost, income, and market data comparison | ||
methods of appraising property; | ||
(2) the appraisal of business personal property; | ||
(3) the determination of capitalization rates for | ||
property appraisal purposes; | ||
(4) the duties of an appraisal review board; | ||
(5) 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; | ||
(6) the prohibitions against ex parte communications | ||
applicable to appraisal review board members; | ||
(7) the Uniform Standards of Professional Appraisal | ||
Practice; | ||
(8) the duty of the appraisal district to substantiate | ||
the district's determination of the value of property; | ||
(9) the requirements regarding the equal and uniform | ||
appraisal of property; | ||
(10) the right of a property owner to protest the | ||
appraisal of the property as provided by Chapter 41; and | ||
(11) a detailed explanation of each of the actions | ||
described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, | ||
41.42, and 41.43 so that members are fully aware of each of the | ||
grounds on which a property appraisal can be appealed. | ||
SECTION 3. Section 5.103(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The model hearing procedures shall address: | ||
(1) the statutory duties of an appraisal review board; | ||
(2) the process for conducting a hearing; | ||
(3) the scheduling of hearings; | ||
(4) the postponement of hearings; | ||
(5) the notices required under this title; | ||
(6) the determination of good cause under Section | ||
41.44(b); | ||
(7) the determination of good cause under Sections | ||
41.45(e) and (e-1); | ||
(8) a party's right to offer evidence and argument; | ||
(9) a party's right to examine or cross-examine | ||
witnesses or other parties; | ||
(10) a party's right to appear by an agent; | ||
(11) the prohibition of an appraisal review board's | ||
consideration of information not provided at a hearing; | ||
(12) ex parte and other prohibited communications; | ||
(13) the exclusion of evidence at a hearing as | ||
required by Section 41.67(d); | ||
(14) the postponement of a hearing as required by | ||
Section 41.66(h); | ||
(15) conflicts of interest; and | ||
(16) [ |
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appraisal review board hearings. | ||
SECTION 4. Sections 6.41(a), (b), (c), (d), (f), (j), and | ||
(k), Tax Code, are amended to read as follows: | ||
(a) An [ |
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appraisal district. | ||
(b) The board consists of five [ |
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the voters of the county in which the district is established at the | ||
general election for state and county officers. The members serve | ||
two-year terms beginning on January 1 of odd-numbered years. | ||
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(c) To be eligible to serve on the board, an individual must | ||
be a resident of the county in which the appraisal district is | ||
established and must have resided in the county [ |
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least two years before the date of the individual's election or | ||
appointment. | ||
(d) [ |
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appointment by the commissioners court of the county in which the | ||
appraisal district is established [ |
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unexpired portion of the term. | ||
(f) For purposes of Chapter 87, Local Government Code, | ||
grounds [ |
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member of an appraisal review board include [ |
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(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; | ||
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(3) clear and convincing evidence of repeated bias or | ||
misconduct; or | ||
(4) failure to complete a course required by Section | ||
5.041. | ||
(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[ |
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district[ |
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by which the appraisal review board or a panel of the board reduces | ||
the appraised value of property. | ||
(k) An offense under Subsection [ |
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misdemeanor. | ||
SECTION 5. Subchapter C, Chapter 6, Tax Code, is amended by | ||
adding Section 6.4101 to read as follows: | ||
Sec. 6.4101. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD | ||
MEMBER; FILING FEE. (a) Except as provided by this section, | ||
Chapter 144, Election Code, applies to a candidate for the office of | ||
member of the appraisal review board of an appraisal district. | ||
(b) An application for a place on the ballot must be filed | ||
with the county judge of the county in which the appraisal district | ||
is established and be accompanied by a filing fee of $250. | ||
(c) A candidate's name may appear on the ballot only as an | ||
independent candidate. | ||
(d) A filing fee received under this section shall be | ||
deposited in the county treasury to the credit of the county general | ||
fund. | ||
SECTION 6. Section 6.411(c-1), Tax Code, is amended to read | ||
as follows: | ||
(c-1) This section does not apply to communications with a | ||
member of an appraisal review board by the chief appraiser or | ||
another employee or a member of the board of directors of an | ||
appraisal district or a property tax consultant or attorney | ||
representing a party to a proceeding before the appraisal review | ||
board: | ||
(1) during a hearing on a protest or other proceeding | ||
before the appraisal review board; | ||
(2) that constitute social conversation; | ||
(3) that are specifically limited to and involve | ||
administrative, clerical, or logistical matters related to the | ||
scheduling and operation of hearings, the processing of documents, | ||
the issuance of orders, notices, and subpoenas, and the operation, | ||
appointment, composition, or attendance at training of the | ||
appraisal review board; or | ||
(4) that are necessary and appropriate to enable the | ||
appraisal review board [ |
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determine whether to appoint, reappoint, or remove a person as an | ||
auxiliary board [ |
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appraisal review board. | ||
SECTION 7. Section 6.413(a), Tax Code, is amended to read as | ||
follows: | ||
(a) An individual is not eligible to be elected or appointed | ||
to or to serve on the appraisal review board established for an | ||
appraisal district if the individual or a business entity in which | ||
the individual has a substantial interest is a party to a contract | ||
with the appraisal district or with a taxing unit that participates | ||
in the appraisal district. | ||
SECTION 8. Sections 6.414(a), (b), and (f), Tax Code, are | ||
amended to read as follows: | ||
(a) An [ |
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for a number of auxiliary appraisal review board members that the | ||
board considers appropriate to hear taxpayer protests before the | ||
appraisal review board and to assist the board in performing its | ||
duties. | ||
(b) An auxiliary board member is appointed to a one-year | ||
term by resolution of a majority of the [ |
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board member may not serve more than two consecutive terms. This | ||
subsection does not limit a person's eligibility for appointment to | ||
serve nonconsecutive terms. An auxiliary board member [ |
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and restrictions as a board member under Sections 6.41, 6.411, | ||
6.412, and 6.413. A vacancy among the auxiliary board members is | ||
filled in the same manner as the original appointment to the | ||
appraisal review board. | ||
(f) An auxiliary board member is entitled to compensation | ||
and [ |
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SECTION 9. Section 6.42(a), Tax Code, is amended to read as | ||
follows: | ||
(a) A majority of the appraisal review board constitutes a | ||
quorum. The board [ |
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resolution shall select a chairman and a secretary from among the | ||
board's [ |
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chairman [ |
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appraisal. | ||
SECTION 10. Section 41.66(g), Tax Code, is amended to read | ||
as follows: | ||
(g) At the beginning of a hearing on a protest, each member | ||
of the appraisal review board hearing the protest must sign an | ||
affidavit stating that the board member has not communicated with | ||
another person in violation of Subsection (f). If a board member | ||
has communicated with another person in violation of Subsection | ||
(f), the member must be recused from the proceeding and may not | ||
hear, deliberate on, or vote on the determination of the protest. | ||
The appraisal review board [ |
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shall adopt and implement a policy concerning the temporary | ||
replacement of an appraisal review board member who has | ||
communicated with another person in violation of Subsection (f). | ||
SECTION 11. Section 52.092, Election Code, is amended by | ||
adding Subsection (h) to read as follows: | ||
(h) The secretary of state shall prescribe procedures for | ||
the listing of the office of member of the appraisal review board of | ||
an appraisal district on the ballot. | ||
SECTION 12. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Section 6.052(f); | ||
(2) Sections 6.41(d-1), (d-2), (d-3), (d-4), (d-5), | ||
(d-6), (d-7), (d-8), (d-9), (e), and (i); and | ||
(3) Section 6.412(e). | ||
SECTION 13. Section 403.302(c), Government Code, as amended | ||
by this Act, applies only to the annual study conducted under | ||
Section 403.302, Government Code, for a tax year that begins on or | ||
after January 1, 2018. The annual study for a tax year that begins | ||
before January 1, 2018, is covered by the law in effect immediately | ||
before that date, and the prior law is continued in effect for that | ||
purpose. | ||
SECTION 14. Section 5.041, Tax Code, as amended by this Act, | ||
applies only to an appraisal review board member appointed or | ||
elected to serve a term of office that begins on or after the | ||
effective date of this Act. | ||
SECTION 15. (a) Appraisal review board members shall be | ||
elected under Section 6.41, Tax Code, as amended by this Act, | ||
beginning with the general election conducted in 2018. Members | ||
then elected take office January 1, 2019. | ||
(b) 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. | ||
(c) The term of an appraisal review board member serving on | ||
December 31, 2018, expires on January 1, 2019. | ||
(d) 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. | ||
(e) 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. | ||
(f) The term of an auxiliary member serving on December 31, | ||
2018, expires on January 1, 2019. | ||
SECTION 16. 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 17. (a) Except as otherwise provided by this | ||
section, this Act takes effect January 1, 2018. | ||
(b) Sections 3, 4, 6, 7, 8, 9, 10, 12, and 16 of this Act take | ||
effect January 1, 2019. |