Bill Text: TX HB2419 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to a pilot program authorizing an administrative district judge to appoint special magistrates to assist in hearing ad valorem tax protests.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2013-05-15 - Left pending in subcommittee [HB2419 Detail]
Download: Texas-2013-HB2419-Engrossed.html
By: Elkins | H.B. No. 2419 |
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relating to a pilot program authorizing an administrative district | ||
judge to appoint special magistrates to assist in hearing ad | ||
valorem tax protests. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 41, Tax Code, is amended by adding | ||
Subchapter E to read as follows: | ||
SUBCHAPTER E. PILOT PROGRAM: APPOINTMENT OF SPECIAL MAGISTRATES TO | ||
HEAR CERTAIN PROPERTY TAX PROTESTS IN HARRIS COUNTY | ||
Sec. 41.81. APPLICABILITY. This subchapter applies only to | ||
a protest filed under this chapter that relates to property: | ||
(1) with an appraised or market value, whichever is | ||
greater, of at least $1 million as determined by the appraisal | ||
district; and | ||
(2) that is used in a manner consistent with | ||
commercial use. | ||
Sec. 41.82. APPOINTMENT OF SPECIAL MAGISTRATES; TERMS. (a) | ||
The local administrative district judge and the board of directors | ||
of the appraisal district shall determine the number of special | ||
magistrates necessary to conduct timely hearings on taxpayer | ||
protests to which this subchapter applies. The local | ||
administrative district judge shall appoint the appropriate number | ||
of special magistrates as determined under this subsection. | ||
(b) A special magistrate appointed under this section is not | ||
required to be a resident of the county in which the appraisal | ||
district is located. A person may not serve as a special magistrate | ||
if the person: | ||
(1) would be ineligible to serve as a member of an | ||
appraisal review board under Section 6.412, 6.413, or 41.69; | ||
(2) is a registered property tax consultant under | ||
Chapter 1152, Occupations Code; or | ||
(3) is an elected or appointed official or an employee | ||
of: | ||
(A) the appraisal district; | ||
(B) a taxing unit that participates in the | ||
appraisal district; or | ||
(C) the comptroller. | ||
(c) Except as provided by Section 41.90, special | ||
magistrates are appointed to serve staggered two-year terms, with | ||
the terms of as close to one-half of the members as possible | ||
expiring December 31 of each year. Special magistrates may serve | ||
consecutive terms. | ||
(d) The local administrative district judge shall consult | ||
with the chair of the appraisal review board to determine the | ||
particular needs of the board when appointing special magistrates | ||
under this section. To the extent practicable, the local | ||
administrative district judge shall appoint as special magistrates | ||
persons who are: | ||
(1) members of the State Bar of Texas who have | ||
experience in property tax law to conduct hearings on protests | ||
related to exemptions and property classification; | ||
(2) state-licensed real estate appraisers who have at | ||
least five years of experience appraising real property to conduct | ||
hearings on protests related to real property valuation; and | ||
(3) certified public accountants or members of a | ||
nationally recognized appraiser's organization with experience in | ||
personal property valuation to conduct hearings on protests related | ||
to tangible personal property valuation. | ||
(e) The appointment of a special magistrate under this | ||
section must be made on the basis of the magistrate's | ||
qualifications and may not be influenced by the chief appraiser. | ||
Sec. 41.83. COMPENSATION. A special magistrate is entitled | ||
to a per diem set by the board of directors of the appraisal | ||
district for each day the magistrate conducts a hearing on a | ||
protest. The per diem shall be paid out of the appraisal district's | ||
operating account. | ||
Sec. 41.84. REQUIRED TRAINING. (a) Before conducting a | ||
protest hearing under this subchapter, a special magistrate shall | ||
complete a training program approved by the comptroller. | ||
(b) The comptroller may require a special magistrate, to | ||
satisfy the requirement under Subsection (a), to attend the | ||
training provided to members of an appraisal review board. | ||
Sec. 41.85. POWERS OF SPECIAL MAGISTRATE. A special | ||
magistrate may conduct a hearing on a protest to which this | ||
subchapter applies and in conducting the hearing has the same | ||
powers as an appraisal review board or a panel of the appraisal | ||
review board under this chapter. | ||
Sec. 41.86. ASSIGNMENT OF HEARING TO SPECIAL MAGISTRATE. | ||
(a) Notwithstanding Section 41.45(d), the chair of the appraisal | ||
review board shall assign special magistrates to conduct hearings | ||
on protests to which this subchapter applies. | ||
(b) To the extent practicable, the chair shall assign a | ||
hearing to a special magistrate based on the subject of the protest | ||
and the magistrate's area of expertise as described by Section | ||
41.82(d). | ||
(c) The chair may not assign a hearing to a special | ||
magistrate based on that magistrate's record of recommending | ||
determinations favorable to the board. | ||
Sec. 41.87. NOTICE; HEARING; PROCEDURE. (a) The | ||
provisions of Subchapters C and D relating to scheduling, notice, | ||
and procedures of a protest hearing apply to a hearing conducted by | ||
a special magistrate under this subchapter. | ||
(b) On completion of a hearing, the special magistrate | ||
hearing a protest shall recommend a determination of the protest to | ||
the appraisal review board in writing. | ||
(c) After reviewing the special magistrate's | ||
recommendation, the appraisal review board may: | ||
(1) adopt the special magistrate's recommendation; or | ||
(2) subject to Subsection (d), reject the special | ||
magistrate's recommendation and: | ||
(A) refer the protest to a different special | ||
magistrate for rehearing; or | ||
(B) determine the protest by majority vote at a | ||
subsequent meeting of the board. | ||
(d) If the appraisal review board refers a protest under | ||
Subsection (c)(2)(A) or determines a protest under Subsection | ||
(c)(2)(B), notice of the rehearing or meeting must be provided as | ||
provided under Subchapter C. | ||
Sec. 41.88. RESTRICTION ON APPEARANCE BEFORE APPRAISAL | ||
REVIEW BOARD. A person may not represent an individual in a hearing | ||
on a protest filed under this chapter with an appraisal review board | ||
if, during the preceding 12-month period, the person served as a | ||
special magistrate for the board. | ||
Sec. 41.89. EX PARTE COMMUNICATIONS. A special magistrate | ||
is considered a member of an appraisal review board for purposes of | ||
Sections 6.411 and 41.66(f). | ||
Sec. 41.90. TERMINATION. A person appointed as a special | ||
magistrate under this subchapter serves as an independent | ||
contractor of the appraisal review board and may be terminated at | ||
any time by a vote of a majority of the members of the board. | ||
Sec. 41.91. EFFECTIVE DATE; EXPIRATION. (a) The pilot | ||
program shall be implemented in Harris County for a four-year | ||
period beginning with the ad valorem tax year that begins January 1, | ||
2014. | ||
(b) This subchapter expires January 1, 2018. | ||
SECTION 2. (a) Beginning September 1, 2013, the local | ||
administrative district judge of Harris County shall meet with the | ||
board of directors of the Harris County Appraisal District to | ||
determine the number of special magistrates necessary to timely | ||
conduct hearings on protests to which Subchapter E, Chapter 41, Tax | ||
Code, as added by this Act, applies. | ||
(b) Not later than November 1, 2013: | ||
(1) the local administrative district judge shall | ||
appoint the required number of special magistrates; and | ||
(2) the comptroller of public accounts shall adopt | ||
rules relating to the training required under Section 41.84, Tax | ||
Code, as added by this Act. | ||
(c) Notwithstanding Section 41.82(c), Tax Code, as added by | ||
this Act, the local administrative district judge, in making the | ||
initial appointments of special magistrates under Subsection | ||
(b)(1) of this section, shall appoint one-half of the number of | ||
special magistrates to serve a one-year term beginning on January | ||
1, 2014, and the other one-half to serve two-year terms beginning | ||
January 1, 2014. Subsequent appointees shall serve two-year terms | ||
beginning on January 1 of each year. | ||
SECTION 3. (a) Except as provided by Subsection (b) of this | ||
section, this Act takes effect January 1, 2014. | ||
(b) Section 2 of this Act takes effect September 1, 2013. |