Texas 2023 - 88th Regular

Texas House Bill HB3272

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.

Impact

This bill is poised to primarily affect the governance structure of appraisal review boards by restricting the pool of eligible members. The intention behind this legislation is to enhance the integrity and independence of the appraisal review process, particularly in larger appraisal districts. By limiting the eligibility of current and former board members, the bill aims to prevent potential conflicts of interest and ensure that the review process remains impartial and focused on equitable property taxation. This move could lead to increased public trust in the appraisal system as it strives to be transparent and fair in its operations.

Summary

House Bill 3272 aims to modify the eligibility criteria for individuals serving on the appraisal review board of certain appraisal districts in Texas. This legislation specifically targets appraisal districts located in counties with a population of 120,000 or more. Under the proposed amendments to Section 6.412 of the Texas Tax Code, individuals with prior affiliations with the appraisal district or who have appeared before the board for compensation within the last two years are deemed ineligible to serve. Furthermore, a new provision states that those who have served three consecutive terms will also be barred from serving on the board for the subsequent term starting on the following January 1 after their third term ends.

Sentiment

The sentiment surrounding HB3272 appears to be generally supportive among those advocating for transparency and integrity in property tax assessments. Proponents argue that the changes will genuinely enhance the appraisal process, allowing for more objective evaluations by removing individuals with past connections to the appraisal districts from having a say in property tax assessments. However, there are potential concerns regarding the availability of experienced members on the appraisal boards, as stricter eligibility criteria may limit the pool of qualified candidates, raising questions about whether the boards can function effectively under the new rules.

Contention

A notable point of contention with HB3272 stems from the balance between maintaining rigorous standards for board members and ensuring that appraisal review boards are staffed with experienced individuals. Critics may fear that the stringent eligibility requirements could lead to fewer knowledgeable members serving on these boards, thus affecting the quality and consistency of property assessments. Additionally, the opposition may argue that limiting terms could hinder experienced members from continuing to contribute effectively. The bill highlights the ongoing tension between enhancing regulatory oversight and ensuring the efficacy of local governance in property tax matters.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 6. Local Administration
    • Section: 412

Companion Bills

TX SB1891

Identical Relating to the eligibility of a person to serve on the appraisal review board of certain appraisal districts.

Similar Bills

No similar bills found.