Bill Text: TX HB283 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-02-25 - Referred to Ways & Means [HB283 Detail]

Download: Texas-2021-HB283-Introduced.html

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87R2027 SMT-D
By: Stephenson H.B. No. 283

A BILL TO BE ENTITLED
AN ACT
relating to the selection of the chief appraiser of an appraisal
district; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.15, Tax Code, is amended to read as
follows:
Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
taxing unit may not employ any person for the purpose of appraising
property for taxation purposes [except to the extent necessary to
perform a contract under Section 6.05(b) of this code].
SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
Tax Code, are amended to read as follows:
(c) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (a), but the course
required may not be provided by an appraisal district, the chief
appraiser of an appraisal district, an [or another] employee of an
appraisal district, a member of the board of directors of an
appraisal district, a member of an appraisal review board, or a
taxing unit. The comptroller may assess a fee to recover a portion
of the costs incurred for the training course, but the fee may not
exceed $50 for each person trained. If the training is provided to
an individual other than a member of an appraisal review board, the
comptroller may assess a fee not to exceed $50 for each person
trained.
(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.
(e-3) The comptroller may contract with service providers
to assist with the duties imposed under Subsection (e-1), but the
course required by that subsection may not be provided by an
appraisal district, the chief appraiser of an appraisal district,
an [or another] employee of an appraisal district, a member of the
board of directors of an appraisal district, a member of an
appraisal review board, or a taxing unit. The comptroller may
assess a fee to recover a portion of the costs incurred for the
continuing education course, but the fee may not exceed $50 for each
person trained. If the training is provided to an individual other
than a member of an appraisal review board, the comptroller may
assess a fee not to exceed $50 for each person trained.
(f) The comptroller may not advise a property owner, a
property owner's agent, [or] the chief appraiser of an appraisal
district, or an [another] employee of an appraisal district on a
matter that the comptroller knows is the subject of a protest to the
appraisal review board. The comptroller may provide advice to an
appraisal review board member as authorized by Subsection (a)(4) of
this section or Section 5.103 and may communicate with the chairman
of an appraisal review board or a taxpayer liaison officer
concerning a complaint filed under Section 6.052.
(g) Except during a hearing or other appraisal review board
proceeding and as provided by Subsection (h) of this section and
Section 6.411(c-1), the following persons may not communicate with
a member of an appraisal review board about a course provided under
this section or any matter presented or discussed during the
course:
(1) the chief appraiser of the appraisal district for
which the appraisal review board is established;
(2) an [another] employee of the appraisal district
for which the appraisal review board is established;
(3) a member of the board of directors of the appraisal
district for which the appraisal review board is established;
(4) an officer or employee of a taxing unit that
participates in the appraisal district for which the appraisal
review board is established; and
(5) an attorney who represents or whose law firm
represents the appraisal district or a taxing unit that
participates in the appraisal district for which the appraisal
review board is established.
SECTION 3. Section 5.042, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
(b-1) For purposes of removal under Chapter 87, Local
Government Code, "incompetency" in the case of a chief appraiser
includes the failure of the chief appraiser to complete, within the
period provided by Subsection (b) after the date the chief
appraiser is first elected or appointed, the course of training
required by Subsection (a).
SECTION 4. Section 5.043(e), Tax Code, is amended to read as
follows:
(e) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (b), but the
training program may not be provided by an appraisal district, the
chief appraiser of an appraisal district, an [or another] employee
of an appraisal district, a member of the board of directors of an
appraisal district, a member of an appraisal review board, or a
taxing unit. The comptroller may assess a fee to recover a portion
of the costs incurred for the training program, but the fee may not
exceed $50 for each person trained. If the training is provided to
a person other than a person who has agreed to serve as an
arbitrator under Chapter 41A, the comptroller may assess a fee not
to exceed $50 for each person trained.
SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors or [and is disqualified from
employment] as chief appraiser if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district; or
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member or chief
appraiser continues to hold office [or the chief appraiser remains
employed] knowing that an individual related within the second
degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to the board member or chief appraiser is
engaged in the business of appraising property for compensation for
use in proceedings under this title or of representing property
owners for compensation in proceedings under this title in the
appraisal district in which the member or chief appraiser serves
[or the chief appraiser is employed]. An offense under this
subsection is a Class B misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the appraisal
district in which the chief appraiser serves [is employed].
SECTION 6. The heading to Section 6.05, Tax Code, is amended
to read as follows:
Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
amended to read as follows:
(b) The board of directors of an appraisal district may
contract with an appraisal office in another district [or with a
taxing unit in the district] to perform the duties of the appraisal
office for the district.
(c) The chief appraiser is the chief administrator of the
appraisal office. The [Except as provided by Section 6.0501, the]
chief appraiser is elected at the general election for state and
county officers by the voters of the county in which the appraisal
district is established. The chief appraiser serves a two-year
term beginning January 1 of each odd-numbered year. To be eligible
to serve as chief appraiser, an individual must be a resident of the
county in which the appraisal district is established and must have
resided in the county for at least four years preceding the date the
individual takes office [appointed by and serves at the pleasure of
the appraisal district board of directors. If a taxing unit
performs the duties of the appraisal office pursuant to a contract,
the assessor for the unit is the chief appraiser. To be eligible to
be appointed or serve as a chief appraiser, a person must be
certified as a registered professional appraiser under Section
1151.160, Occupations Code, possess an MAI professional
designation from the Appraisal Institute, or possess an Assessment
Administration Specialist (AAS), Certified Assessment Evaluator
(CAE), or Residential Evaluation Specialist (RES) professional
designation from the International Association of Assessing
Officers. A person who is eligible to be appointed or serve as a
chief appraiser by having a professional designation described by
this subsection must become certified as a registered professional
appraiser under Section 1151.160, Occupations Code, not later than
the fifth anniversary of the date the person is appointed or begins
to serve as chief appraiser. A chief appraiser who is not eligible
to be appointed or serve as chief appraiser may not perform an
action authorized or required by law to be performed by a chief
appraiser, including the preparation, certification, or submission
of any part of the appraisal roll. Not later than January 1 of each
year, a chief appraiser shall notify the comptroller in writing
that the chief appraiser is either eligible to be appointed or serve
as the chief appraiser or not eligible to be appointed or serve as
the chief appraiser].
(d) The [Except as provided by Section 6.0501, the] chief
appraiser is entitled to compensation as provided by the budget
adopted by the board of directors. The chief appraiser's
compensation may not be directly or indirectly linked to an
increase in the total market, appraised, or taxable value of
property in the appraisal district. The [Except as provided by
Section 6.0501, the] chief appraiser may employ and compensate
professional, clerical, and other personnel as provided by the
budget, with the exception of a general counsel to the appraisal
district.
SECTION 8. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.0502 to read as follows:
Sec. 6.0502. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
FEE. (a) Except as provided by this section, Chapter 144, Election
Code, applies to a candidate for the office of chief appraiser 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 9. Section 6.41, Tax Code, is amended by amending
Subsections (i) and (j) and adding Subsection (l) to read as
follows:
(i) This subsection applies only to an appraisal district
described by Subsection (d-1). The [A] chief appraiser of the
appraisal district, an [or another] employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, a member of the board of directors of the
appraisal district, a property tax consultant, or an agent of a
property owner commits an offense if the person communicates with
the local administrative district judge regarding the appointment
of appraisal review board members. This subsection does not apply
to:
(1) a communication between a member of the appraisal
review board and the local administrative district judge regarding
the member's reappointment to the board;
(2) a communication between the taxpayer liaison
officer for the appraisal district and the local administrative
district judge in the course of the performance of the officer's
clerical duties so long as the officer does not offer an opinion or
comment regarding the appointment of appraisal review board
members;
(3) a communication between the [a] chief appraiser of
the appraisal district, an [or another] employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, or a member of the board of directors of the
appraisal district and the local administrative district judge
regarding information relating to or described by Subsection (d-1),
(d-5), or (f) of this section or Section 411.1296, Government Code;
(4) a communication between a property tax consultant
or a property owner or an agent of the property owner and the
taxpayer liaison officer for the appraisal district regarding
information relating to or described by Subsection (f)[. The
taxpayer liaison officer for the appraisal district shall report
the contents of the communication relating to or described by
Subsection (f) to the local administrative district judge]; or
(5) a communication between a property tax consultant
or a property owner or an agent of the property owner and the local
administrative district judge regarding information relating to or
described by Subsection (f).
(j) The [A] chief appraiser of an appraisal district or an
[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, a member of the board of
directors of the appraisal district, or, if the appraisal district
is an appraisal district described by Subsection (d-1), the local
administrative district judge regarding a ranking, scoring, or
reporting of the percentage by which the appraisal review board or a
panel of the board reduces the appraised value of property.
(l) The taxpayer liaison officer for an appraisal district
described by Subsection (d-1) shall report the contents of a
communication described by Subsection (i)(4) to the local
administrative district judge.
SECTION 10. Sections 6.411(a), (b), and (c-1), Tax Code,
are amended to read as follows:
(a) A member of an appraisal review board commits an offense
if the member communicates with the chief appraiser of, an [or
another] employee of, or a member of the board of directors of the
appraisal district for which the appraisal review board is
established in violation of Section 41.66(f).
(b) The [A] chief appraiser of an appraisal district, an [or
another] employee of an appraisal district, a member of a 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 commits an offense if the person communicates with a
member of the appraisal review board established for the appraisal
district with the intent to influence a decision by the member in
the member's capacity as a member of the appraisal review board.
(c-1) This section does not apply to communications with a
member of an appraisal review board by the chief appraiser of an
appraisal district, an [or another] employee of an appraisal
district, [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
board of directors of the appraisal district to determine whether
to appoint, reappoint, or remove a person as a member or the
chairman or secretary of the appraisal review board.
SECTION 11. Section 22.28(d), Tax Code, is amended to read
as follows:
(d) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district of [that employs] the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.
SECTION 12. Section 42.21(d), Tax Code, is amended to read
as follows:
(d) An appraisal district is served by service on the chief
appraiser at any time or by service on any other officer or an
employee of the appraisal district present at the appraisal office
at a time when the appraisal office is open for business with the
public. An appraisal review board is served by service on the
chairman of the appraisal review board. Citation of a party is
issued and served in the manner provided by law for civil suits
generally.
SECTION 13. Section 87.041(a), Local Government Code, is
amended to read as follows:
(a) The commissioners court of a county may fill a vacancy
in the office of:
(1) county judge;
(2) county clerk;
(3) district and county clerk;
(4) sheriff;
(5) county attorney;
(6) county treasurer;
(7) county surveyor;
(8) county tax assessor-collector;
(9) justice of the peace; [or]
(10) constable; or
(11) chief appraiser.
SECTION 14. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
department shall implement a training program for newly elected or
appointed chief appraisers and shall prescribe the curriculum for
the training program as provided by this section.
(b) The training program must provide the chief appraiser
[appointee] with information regarding:
(1) this chapter;
(2) the programs operated by the department;
(3) the role and functions of the department;
(4) the rules of the commission, with an emphasis on
the rules that relate to ethical behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
SECTION 15. Sections 5.042(c) and 6.0501, Tax Code, are
repealed.
SECTION 16. The first election required by Section 6.05(c),
Tax Code, as amended by this Act, shall be held to fill the term of
office of the chief appraiser that begins January 1, 2023. The
change in law made by this Act to Section 6.05, Tax Code, does not
affect the appointment by an appraisal district board of directors
of a person to serve as chief appraiser before the effective date of
this Act, and that person continues to serve at the pleasure of the
appraisal district board of directors as provided by the former law
until removed by the board of directors or until the person elected
to that position for the term that begins January 1, 2023, has
qualified for office. A vacancy in the office of chief appraiser
that occurs on or after the effective date of this Act is filled by
appointment by the commissioners court, as provided by Section
87.041(a), Local Government Code, as amended by this Act.
SECTION 17. This Act takes effect September 1, 2021.