Bill Text: TX HB45 | 2023 | 88th Legislature 2nd Special Session | Introduced
Bill Title: Relating to the selection of the board of directors of an appraisal district; authorizing the imposition of a fee.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-06-28 - Filed [HB45 Detail]
Download: Texas-2023-HB45-Introduced.html
By: Muñoz, Jr. | H.B. No. 45 |
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relating to the selection of the board of directors of an appraisal | ||
district; authorizing the imposition of a fee. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 5.12(b), Tax Code, is amended to read as | ||
follows: | ||
(b) At the written request of the governing bodies of a | ||
majority of all the taxing units participating in an appraisal | ||
district or of a majority of the group of taxing units composed of | ||
the municipalities, school districts, junior college districts, | ||
and county participating in the appraisal district [ |
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comptroller shall audit the performance of the appraisal district. | ||
The governing bodies may request a general audit of the performance | ||
of the appraisal district or may request an audit of only one or | ||
more particular duties, practices, functions, departments, or | ||
other appraisal district matters. | ||
SECTION 2. Section 5.13(h), Tax Code, is amended to read as | ||
follows: | ||
(h) At any time after the request for an audit is made, the | ||
comptroller may discontinue the audit in whole or in part if | ||
requested to do so by: | ||
(1) the governing bodies of a majority of all the | ||
taxing units participating in the district, if the audit was | ||
requested by a majority of those taxing units; | ||
(2) the governing bodies of a majority of the group of | ||
taxing units composed of the municipalities, school districts, | ||
junior college districts, and county participating in the appraisal | ||
district [ |
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units; or | ||
(3) the taxpayers who requested the audit, if the | ||
audit was requested under Section 5.12(c) [ |
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SECTION 3. Section 6.03, Tax Code, is amended by amending | ||
Subsections (a) and (l) and adding Subsections (a-1) and (m) to read | ||
as follows: | ||
(a) The appraisal district is governed by a board of five | ||
directors. One director is elected from each of the four | ||
commissioners precincts of the county for which the appraisal | ||
district is established. The county assessor-collector is a | ||
director by virtue of the person's office. The directors other than | ||
the county assessor-collector are elected at the general election | ||
for state and county officers and serve two-year terms beginning on | ||
January 1 of odd-numbered years. [ |
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the board enters into a contract under Section 6.05(b) or if the | ||
commissioners court of the county enters into a contract under | ||
Section 6.24(b). If the county assessor-collector is ineligible to | ||
serve, the appraisal district is governed by the four directors | ||
elected from the commissioners precincts and a director elected | ||
from the county at large. The director elected from the county at | ||
large is elected at the same election and serves the same term of | ||
office as the four directors elected from the commissioners | ||
precincts. | ||
(a-1) To be eligible to serve on the board of directors, an | ||
individual other than the [ |
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(1) be a resident of: | ||
(A) the commissioners precinct from which the | ||
office is elected, in the case of a director elected from a | ||
commissioners precinct; or | ||
(B) the county for which the appraisal district | ||
is established, in the case of a director elected from the county at | ||
large; [ |
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(2) [ |
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at least two years immediately preceding the date the individual | ||
takes office. [ |
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(l) A [ |
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other than a vacancy in the position held by the [ |
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assessor-collector is filled for the remainder of the unexpired | ||
term by appointment by the commissioners court of the county for | ||
which the appraisal district is established. A person appointed to | ||
fill a vacancy on the board of directors must meet the | ||
qualifications of the vacated position [ |
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(m) If as a result of a change in the boundaries of a | ||
commissioners precinct an individual serving as a director 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 | ||
director 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. | ||
SECTION 4. Section 6.036(a), Tax Code, is amended to read as | ||
follows: | ||
(a) An individual is not eligible to be a candidate for, to | ||
be appointed to, or to serve on the board of directors of 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: | ||
(1) the appraisal district; or | ||
(2) a taxing unit that participates in the appraisal | ||
district, if the contract relates to the performance of an activity | ||
governed by this title. | ||
SECTION 5. Section 6.051(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The acquisition or conveyance of real property or the | ||
construction or renovation of a building or other improvement by an | ||
appraisal district must be approved by the governing bodies of | ||
three-fourths of the group of taxing units composed of the | ||
municipalities, school districts, junior college districts, and | ||
county participating in the appraisal district [ |
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resolution may propose a property transaction or other action for | ||
which this subsection requires approval of those [ |
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units. The chief appraiser shall notify the presiding officer of | ||
each governing body entitled to vote on the approval of the proposal | ||
by delivering a copy of the board's resolution, together with | ||
information showing the costs of other available alternatives to | ||
the proposal. On or before the 30th day after the date the | ||
presiding officer receives notice of the proposal, the governing | ||
body of a taxing unit by resolution may approve or disapprove the | ||
proposal. If a governing body fails to act on or before that 30th | ||
day or fails to file its resolution with the chief appraiser on or | ||
before the 10th day after that 30th day, the proposal is treated as | ||
if it were disapproved by the governing body. | ||
SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are | ||
amended to read as follows: | ||
(a) Each year the chief appraiser shall prepare a proposed | ||
budget for the operations of the district for the following tax year | ||
and shall submit copies to each taxing unit participating in the | ||
district and to the district board of directors before June 15. The | ||
chief appraiser [ |
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proposed position, the proposed salary for the position, all | ||
benefits proposed for the position, each proposed capital | ||
expenditure, and an estimate of the amount of the budget that will | ||
be allocated to each taxing unit. Each municipality, each school | ||
district, each junior college district, and the county | ||
participating in the appraisal district [ |
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the proposed budget for public inspection at its principal | ||
administrative office. | ||
(b) The board of directors shall hold a public hearing to | ||
consider the budget. The secretary of the board shall deliver to | ||
the presiding officer of the governing body of each taxing unit | ||
participating in the district not later than the 10th day before the | ||
date of the hearing a written notice of the date, time, and place | ||
fixed for the hearing. The board shall complete its hearings, make | ||
any amendments to the proposed budget it desires, and finally | ||
approve a budget before September 15. If governing bodies of a | ||
majority of the group of taxing units composed of the | ||
municipalities, school districts, junior college districts, and | ||
county participating in the appraisal district [ |
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resolutions disapproving a budget and file them with the secretary | ||
of the board within 30 days after its adoption, the budget does not | ||
take effect, and the board shall adopt a new budget within 30 days | ||
of the disapproval. | ||
(i) The fiscal year of an appraisal district is the calendar | ||
year unless the governing bodies of three-fourths of the group of | ||
taxing units composed of the municipalities, school districts, | ||
junior college districts, and county participating in the appraisal | ||
district [ |
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file them with the secretary of the board not more than 12 and not | ||
less than eight months before the first day of the fiscal year | ||
proposed by the resolutions. If the fiscal year of an appraisal | ||
district is changed under this subsection, the chief appraiser | ||
shall prepare a proposed budget for the fiscal year as provided by | ||
Subsection (a) [ |
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month preceding the first day of the fiscal year established by the | ||
change, and the board of directors shall adopt a budget for the | ||
fiscal year as provided by Subsection (b) [ |
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the 15th day of the fourth month preceding the first day of the | ||
fiscal year established by the change. Unless the appraisal | ||
district adopts a different method of allocation under Section | ||
6.061 [ |
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unit shall be calculated as provided by Subsection (d) [ |
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participating taxing unit in the most recent tax year preceding the | ||
fiscal year established by the change for which the necessary | ||
information is available. Each taxing unit shall pay its | ||
allocation as provided by Subsection (e) [ |
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that the first payment shall be made before the first day of the | ||
fiscal year established by the change and subsequent payments shall | ||
be made quarterly. In the year in which a change in the fiscal year | ||
occurs, the budget that takes effect on January 1 of that year may | ||
be amended as necessary as provided by Subsection (c) [ |
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SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended | ||
to read as follows: | ||
(b) The taxing units participating in an appraisal district | ||
may adopt a different method of allocating the costs of operating | ||
the district if the governing bodies of three-fourths of the group | ||
of taxing units composed of the municipalities, school districts, | ||
junior college districts, and county participating in the appraisal | ||
district [ |
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However, a change under this subsection is not valid if it requires | ||
any taxing unit to pay a greater proportion of the appraisal | ||
district's costs than the taxing unit would pay under Section 6.06 | ||
[ |
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taxing unit. | ||
(e) A change in allocation of district costs made as | ||
provided by this section remains in effect until changed in a manner | ||
provided by this section or rescinded by resolution of a majority of | ||
the governing bodies of the group of taxing units composed of the | ||
municipalities, school districts, junior college districts, and | ||
county participating in the appraisal district [ |
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SECTION 8. Section 6.063(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The report of the audit is a public record. A copy of | ||
the report shall be delivered to the presiding officer of the | ||
governing body of each municipality, each school district, each | ||
junior college district, and the county participating in the | ||
appraisal district [ |
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available for inspection at the appraisal office. | ||
SECTION 9. Section 6.15(c), Tax Code, is amended to read as | ||
follows: | ||
(c) Subsections (a) and (b) do not apply to a routine | ||
communication between the chief appraiser and the county | ||
assessor-collector that relates to the administration of an | ||
appraisal roll, including a communication made in connection with | ||
the certification, correction, or collection of an account, | ||
regardless of whether the county assessor-collector serves on [ |
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SECTION 10. Section 172.024(a), Election Code, is amended | ||
to read as follows: | ||
(a) The filing fee for a candidate for nomination in the | ||
general primary election is as follows: | ||
(1) United States senator$5,000 | ||
(2) office elected statewide, except United States | ||
senator3,750 | ||
(3) United States representative3,125 | ||
(4) state senator1,250 | ||
(5) state representative750 | ||
(6) member, State Board of Education300 | ||
(7) chief justice or justice, court of appeals, other | ||
than a justice specified by Subdivision (8)1,875 | ||
(8) chief justice or justice of a court of appeals that | ||
serves a court of appeals district in which a county with a | ||
population of more than one million is wholly or partly | ||
situated2,500 | ||
(9) district judge or judge specified by Section | ||
52.092(d) for which this schedule does not otherwise prescribe a | ||
fee1,500 | ||
(10) district or criminal district judge of a court in | ||
a judicial district wholly contained in a county with a population | ||
of more than 1.5 million2,500 | ||
(11) judge, statutory county court, other than a judge | ||
specified by Subdivision (12)1,500 | ||
(12) judge of a statutory county court in a county with | ||
a population of more than 1.5 million2,500 | ||
(13) district attorney, criminal district attorney, | ||
or county attorney performing the duties of a district | ||
attorney1,250 | ||
(14) county commissioner, district clerk, county | ||
clerk, sheriff, county tax assessor-collector, county treasurer, | ||
or judge, constitutional county court: | ||
(A) county with a population of 200,000 or | ||
more1,250 | ||
(B) county with a population of under | ||
200,000750 | ||
(15) justice of the peace or constable: | ||
(A) county with a population of 200,000 or | ||
more1,000 | ||
(B) county with a population of under | ||
200,000375 | ||
(16) county surveyor75 | ||
(17) office of the county government for which this | ||
schedule does not otherwise prescribe a fee750 | ||
(18) appraisal district director: | ||
(A) county with a population of 200,000 or more | ||
400 | ||
(B) county with a population of under 200,000 200 | ||
SECTION 11. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), | ||
(i), (j), (k), and (k-1); | ||
(2) Section 6.031; | ||
(3) Section 6.033; | ||
(4) Section 6.034; | ||
(5) Section 6.037; and | ||
(6) Section 6.10. | ||
SECTION 12. (a) Appraisal district directors shall be | ||
elected as provided by Section 6.03, Tax Code, as amended by this | ||
Act, beginning with the primary and general elections conducted in | ||
2024. Members then elected take office January 1, 2025. | ||
(b) The change in the manner of selection of appraisal | ||
district directors made by this Act does not affect the selection of | ||
directors who serve on the board before January 1, 2025. | ||
(c) The term of an appraisal district director serving on | ||
December 31, 2024, expires on January 1, 2025. | ||
SECTION 13. (a) Except as otherwise provided by this | ||
section, this Act takes effect January 1, 2025. | ||
(b) This section and Sections 10 and 12 of this Act take | ||
effect September 1, 2023. |