Bill Text: TX SB447 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the selection of certain appraisal district officials.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-02-06 - Referred to Finance [SB447 Detail]
Download: Texas-2017-SB447-Introduced.html
85R1756 CJC-D | ||
By: Burton | S.B. No. 447 |
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relating to the selection of certain appraisal district officials. | ||
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 [ |
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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 [ |
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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 per 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 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, [ |
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appraiser, and [ |
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(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 [ |
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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. | ||
(f) The comptroller may not advise a property owner, a | ||
property owner's agent, [ |
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district, or an [ |
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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) 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 [ |
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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 5.103(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 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 [ |
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(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 [ |
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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 | ||
[ |
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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 [ |
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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 [ |
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office for the district. | ||
(c) The chief appraiser is the chief administrator of the | ||
appraisal office. The [ |
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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 two years preceding the date the | ||
individual takes office [ |
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(d) The [ |
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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 [ |
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professional, clerical, and other personnel as provided by the | ||
budget, with the exception of a general counsel to the appraisal | ||
district. | ||
SECTION 8. Sections 6.41(a), (c), (d), (e), (f), (j), and | ||
(k), Tax Code, are amended to read as follows: | ||
(a) An [ |
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appraisal district. | ||
(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. | ||
(d) Members [ |
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appraisal district [ |
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the same manner for the unexpired portion of the term. | ||
(e) Members of the board hold office for terms of two years | ||
beginning January 1. The appraisal district board of directors by | ||
resolution shall provide for staggered terms, so that the terms of | ||
as close to one-half of the members as possible expire each | ||
year. In making the initial or subsequent appointments, the chief | ||
appraiser [ |
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serve terms of one year as needed to comply with this subsection. | ||
(f) A member of the board may be removed from the board by | ||
the chief appraiser [ |
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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) The [ |
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[ |
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offense if the person communicates with a member of the appraisal | ||
review board for the appraisal district or [ |
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of directors of the appraisal district[ |
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scoring, or reporting of the percentage 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 9. 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 [ |
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appraisal district for which the appraisal review board is | ||
established in violation of Section 41.66(f). | ||
(b) The [ |
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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 [ |
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district, [ |
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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 | ||
chief appraiser [ |
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determine whether to appoint, reappoint, or remove a person as a | ||
member or the chairman or secretary of the appraisal review board. | ||
SECTION 10. Section 6.412(a), Tax Code, is amended to read | ||
as follows: | ||
(a) An individual is ineligible to serve on an appraisal | ||
review board 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 for which | ||
the appraisal review board is established; | ||
(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; or | ||
(3) is related within the third degree by | ||
consanguinity or within the second degree by affinity, as | ||
determined under Chapter 573, Government Code, to a member of the | ||
appraisal district's board of directors or to the chief appraiser | ||
of the appraisal district. | ||
SECTION 11. Section 6.42(a), Tax Code, is amended to read as | ||
follows: | ||
(a) A majority of the appraisal review board constitutes a | ||
quorum. The chief appraiser [ |
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district [ |
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from among the members of the [ |
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appraiser [ |
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encouraged to select as chairman of the [ |
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member of the [ |
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in law and property appraisal. | ||
SECTION 12. 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 [ |
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appraiser who imposed the penalty an amount equal to five percent of | ||
the penalty amount collected. | ||
SECTION 13. 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 | ||
chief appraiser [ |
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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 14. 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 15. Section 52.092(e), Election Code, is amended to | ||
read as follows: | ||
(e) County offices shall be listed in the following order: | ||
(1) county judge; | ||
(2) judge, county court at law; | ||
(3) judge, county criminal court; | ||
(4) judge, county probate court; | ||
(5) county attorney; | ||
(6) district clerk; | ||
(7) district and county clerk; | ||
(8) county clerk; | ||
(9) sheriff; | ||
(10) sheriff and tax assessor-collector; | ||
(11) county tax assessor-collector; | ||
(12) county treasurer; | ||
(13) county school trustee (county with population of | ||
3.3 million or more); | ||
(14) county surveyor; | ||
(15) chief appraiser. | ||
SECTION 16. 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; [ |
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(10) constable; or | ||
(11) chief appraiser. | ||
SECTION 17. 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 | ||
[ |
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(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 18. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Section 5.042(c); | ||
(2) Section 6.0501; | ||
(3) Section 6.052(f); and | ||
(4) Sections 6.41(d-1), (d-2), (d-3), (d-4), (d-5), | ||
(d-6), (d-7), (d-8), (d-9), and (i). | ||
SECTION 19. 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, 2019. 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, 2019, 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 20. Appraisal review board members and auxiliary | ||
appraisal review board members shall be appointed as provided by | ||
this Act beginning January 1, 2019. The change in the manner of | ||
selection of appraisal review board members and auxiliary appraisal | ||
review board members made by this Act does not affect the selection | ||
of those members serving on the appraisal review board before | ||
January 1, 2019. The term of an appraisal review board member or | ||
auxiliary appraisal review board member serving on December 31, | ||
2018, expires on January 1, 2019. | ||
SECTION 21. 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 the effective date of this Act. An offense | ||
committed before the effective date of this Act 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 the effective date of this Act if any element of the offense | ||
occurred before that date. | ||
SECTION 22. This Act takes effect September 1, 2017. |