Bill Text: TX HB281 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the selection and administration of an appraisal review board; authorizing a fee.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-02-25 - Referred to Ways & Means [HB281 Detail]
Download: Texas-2021-HB281-Introduced.html
87R2026 SMT-D | ||
By: Stephenson | H.B. No. 281 |
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relating to the selection and administration of an appraisal review | ||
board; authorizing a fee. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. 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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[ |
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appraisal review board hearings. | ||
SECTION 2. Sections 6.41(a), (b), (c), (d), (e), (f), (j), | ||
and (k), Tax Code, are amended to read as follows: | ||
(a) An [ |
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appraisal district. | ||
(b) The [ |
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at the general election for state and county officers. One member | ||
is elected from each of the four commissioners precincts in the | ||
county in which the appraisal district is established and one | ||
member is elected at large from the county. The members serve | ||
two-year terms beginning on January 1 of odd-numbered years. | ||
(c) To be eligible to serve on the board, an individual | ||
must: | ||
(1) be a resident of: | ||
(A) the commissioners precinct from which the | ||
member is elected, in the case of a member elected from a | ||
commissioners precinct; or | ||
(B) the county in which the appraisal district is | ||
established, in the case of a member elected at large; [ |
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and | ||
(2) [ |
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at least two years. | ||
(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. An individual appointed to fill a | ||
vacancy on the board must meet the qualifications of the vacated | ||
position. | ||
(e) If as a result of a change in the boundaries of a | ||
commissioners precinct an individual serving as a member no longer | ||
resides in the precinct from which the office is elected, the | ||
individual is not for that reason disqualified from office during | ||
the remainder of the term of office being served at the time the | ||
boundary change takes effect. If as a result of a change in the | ||
boundaries of a commissioners precinct an individual elected as a | ||
member before the boundary change to a term that begins after the | ||
boundary change no longer resides in the precinct from which | ||
elected, the individual is not for that reason disqualified from | ||
serving the term to which elected. [ |
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(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) 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 3. 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: | ||
(1) $1,250 for a county with a population of 200,000 or | ||
more; or | ||
(2) $750 for a county with a population of less than | ||
200,000. | ||
(c) A filing fee received under this section shall be | ||
deposited in the county treasury to the credit of the county general | ||
fund. | ||
SECTION 4. 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 5. Section 6.412(d), Tax Code, is amended to read as | ||
follows: | ||
(d) A person is ineligible to serve on the appraisal review | ||
board of an appraisal district established in [ |
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population of 120,000 or more [ |
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the person: | ||
(1) is a former member of the board of directors, | ||
former officer, or former employee of the appraisal district; | ||
(2) served as a member of the governing body or officer | ||
of a taxing unit for which the appraisal district appraises | ||
property, until the fourth anniversary of the date the person | ||
ceased to be a member or officer; | ||
(3) appeared before the appraisal review board for | ||
compensation during the two-year period preceding the date the | ||
person is elected or appointed; or | ||
(4) served for all or part of three previous terms as a | ||
board member or auxiliary board member on the appraisal review | ||
board. | ||
SECTION 6. 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 7. Section 6.414, Tax Code, is amended by amending | ||
Subsections (a), (b), and (f) and adding Subsection (a-1) to read as | ||
follows: | ||
(a) An [ |
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[ |
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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. | ||
(a-1) This subsection applies only to the appraisal review | ||
board of an appraisal district established in a county with a | ||
population of one million or more. If the appraisal review board | ||
appoints auxiliary board members under this section, the appraisal | ||
review board shall appoint an adequate number of qualified | ||
individuals as auxiliary board members to permit the chairman of | ||
the appraisal review board to fill the positions on each special | ||
panel established under Section 6.425. | ||
(b) An auxiliary board member is appointed to a two-year | ||
term by resolution of a majority of the [ |
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board member [ |
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eligibility requirements 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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[ |
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SECTION 8. 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 by resolution [ |
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a chairman and a secretary from among the board's members [ |
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as chairman a member of the [ |
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has a background in law and property appraisal. | ||
SECTION 9. Sections 6.425(a) and (e), Tax Code, are amended | ||
to read as follows: | ||
(a) This section applies only to the appraisal review board | ||
for an appraisal district established in a county with a population | ||
of one million or more [ |
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(e) Notwithstanding Subsection (d), the chairman of the | ||
appraisal review board may appoint to a special panel described by | ||
this section a member of the appraisal review board who does not | ||
meet the qualifications prescribed by that subsection if: | ||
(1) the number of board members [ |
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those qualifications is not sufficient to fill the positions on | ||
each special panel; and | ||
(2) the board member being appointed to the panel | ||
holds a bachelor's degree in any field. | ||
SECTION 10. Section 25.19(b-3), Tax Code, is amended to | ||
read as follows: | ||
(b-3) This subsection applies only to an appraisal district | ||
established in a county with a population of one million or more | ||
[ |
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required by Subsection (b), the chief appraiser shall state in a | ||
notice of appraised value of property described by Section 6.425(b) | ||
that the property owner has the right to have a protest relating to | ||
the property heard by a special panel of the appraisal review board. | ||
SECTION 11. Section 41.45(d), Tax Code, is amended to read | ||
as follows: | ||
(d) This subsection does not apply to a special panel | ||
established under Section 6.425. An appraisal review board | ||
[ |
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fewer than three members to conduct protest hearings. If the | ||
recommendation of a panel is not accepted by the board, the board | ||
may refer the matter for rehearing to a panel composed of members | ||
who did not hear the original protest or, if there are not at least | ||
three members who did not hear the original protest, the board may | ||
determine the protest. | ||
SECTION 12. 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 13. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Section 6.052(f); and | ||
(2) Sections 6.41(b-1), (b-2), (d-1), (d-2), (d-3), | ||
(d-4), (d-5), (d-6), (d-7), (d-8), (d-9), (d-10), and (i). | ||
SECTION 14. (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 2022. Members | ||
then elected take office January 1, 2023. | ||
(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, 2023. | ||
(c) The term of an appraisal review board member serving on | ||
December 31, 2022, expires on January 1, 2023. | ||
(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, 2023. | ||
(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, 2023. | ||
(f) The term of an auxiliary member serving on December 31, | ||
2022, expires on January 1, 2023. | ||
SECTION 15. 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, 2023. An offense committed before | ||
January 1, 2023, 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, 2023, if any element of | ||
the offense occurred before that date. | ||
SECTION 16. (a) Except as otherwise provided by this | ||
section, this Act takes effect January 1, 2023. | ||
(b) This section and Sections 3 and 14 of this Act take | ||
effect September 1, 2021. |