81R10886 SMH-D
By: Wentworth S.B. No. 1624
A BILL TO BE ENTITLED
AN ACT
relating to ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.21(a), Tax Code, is amended to read as
follows:
(a) A party who appeals as provided by this chapter must
file a petition for review with the district court within 45 days
after the party received notice under Section 41.47(d) that a final
order has been entered from which an appeal may be had. Failure to
timely file a petition bars any appeal under this chapter.
SECTION 2. Section 42.23, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
(b-1) If the basis for the appeal is a cause of action under
Section 42.26 and a party to the appeal submits a written discovery
request pursuant to the Texas Rules of Civil Procedure for
documents evidencing the most recent sales price of the property
that is the subject of the appeal, operating statements concerning
the property, or other income and expense documents concerning the
property, the property owner must provide the documents requested
or the court may not admit in evidence documents, analyses, or other
information concerning whether the property was appraised
unequally. Documents provided in response to such a discovery
request and offered in evidence at trial are considered to be
relevant and admissible as a matter of law.
SECTION 3. Section 42.29, Tax Code, is amended to read as
follows:
Sec. 42.29. ATTORNEY'S FEES. (a) In the court's final
judgment in connection with a petition for review filed under
Section 42.21 in which relief is sought [A property owner who
prevails in an appeal to the court] under Section 42.25 or 42.26,
the court may award [may be awarded] reasonable attorney's fees to:
(1) a property owner if the appraised value of the
property as determined by the court is less than 90 percent of the
appraised value of the property as determined by the appraisal
review board; or
(2) the appraisal district if the appraised value of
the property as determined by the court is at least 10 percent
greater than the appraised value of the property as determined by
the appraisal review board.
(b) The total amount of an [the] award of attorney's fees to
the property owners who are parties to the appeal may not exceed the
greater of:
(1) $15,000; or
(2) 20 percent of the total amount by which the
property owners' [owner's] tax liability is reduced as a result of
the appeal.
(c) [(b)] Notwithstanding Subsection (b) [(a)], the total
amount of an award of attorney's fees to the property owners who are
parties to the appeal may not exceed the lesser of:
(1) $100,000; or
(2) the total amount by which the property owners'
[owner's] tax liability is reduced as a result of the appeal.
(d) The amount of an award of attorney's fees to the
appraisal district may not be less than $15,000 or more than
$100,000.
SECTION 4. Sections 1151.152, 1151.1581, and 1151.162,
Occupations Code, are amended to read as follows:
Sec. 1151.152. ELIGIBILITY FOR REGISTRATION. (a) To be
eligible for registration, an applicant must:
(1) be at least 18 years of age;
(2) reside in this state;
(3) be of good moral character;
(4) meet the applicable following educational
requirement:
(A) if the applicant is a chief appraiser of an
appraisal district, hold a bachelor's degree from an accredited
college or university and meet any additional educational
requirements imposed by the board; or
(B) if Paragraph (A) does not apply, be a
graduate of an accredited high school or establish high school
graduation equivalency; and
(5) be actively engaged in appraisal, assessment, or
collection.
(b) In addition to meeting the requirements of Subsection
(a), to be eligible for registration, an applicant described by
Section 1151.151(a)(1) or (2) must have completed one or more real
estate appraisal courses at an accredited college or university as
specified by board rule. Rules adopted under this subsection may
require an applicant who is responsible for performing complex
appraisals of property for ad valorem tax purposes to complete a
greater number of courses than other property tax appraisers.
Sec. 1151.1581. CONTINUING EDUCATION. (a) The board
shall recognize, prepare, or administer continuing education
programs for its registrants [license holders]. A registrant
[license holder] must participate in the programs to the extent
required by the board to keep the person's registration [license].
(b) The board may impose greater continuing education
requirements for a registrant who is responsible for performing
complex appraisals of property for ad valorem tax purposes than the
board imposes for other property tax appraisers.
(c) The continuing education program for a registrant
described by Section 1151.151(a)(1) or (2) must include training in
property tax law and the appraisal system. A registrant described
by Section 1151.151(a)(1) or (2) must complete the continuing
education program every two years.
Sec. 1151.162. RULES RELATING TO RECERTIFICATION AND
SPECIALIZATION. (a) The board may adopt rules:
(1) regarding recertification to ensure that each
person certified under this chapter who is engaged in appraisal,
assessment, or collection is registered and professionally
competent; and
(2) establishing specialized classifications,
designations, and requirements as necessary to accomplish the
purposes of this chapter, including maintaining high standards of
professional practice in all phases of property taxation.
(b) The board shall adopt rules establishing specialized
classifications and experience, minimum proficiency, and
continuing education requirements for persons described by
Sections 1151.151(a)(1) and (2) serving in different capacities on
behalf of an appraisal review board, appraisal district, or taxing
unit. Rules adopted under this subsection must require a person to
demonstrate proficiency regarding all aspects of the property tax
appraisal system and be certified as a registered professional
appraiser before the person may assume the duties of an appraisal
supervisor or perform a complex appraisal of property for ad
valorem tax purposes.
SECTION 5. Sections 42.23(d) and (e), Tax Code, are
repealed.
SECTION 6. The changes in law made by this Act to Chapter
42, Tax Code, apply only to an appeal under that chapter that is
filed on or after the effective date of this Act. An appeal under
that chapter that is filed before the effective date of this Act is
governed by the law in effect on the date the appeal was filed, and
the former law is continued in effect for that purpose.
SECTION 7. The changes in law made by this Act to Chapter
1151, Occupations Code, apply only to a registration that expires
on or after the effective date of this Act.
SECTION 8. This Act takes effect September 1, 2009.