81R7328 SMH-D
By: Zaffirini S.B. No. 2429
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal of property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. ELECTION OF CHIEF APPRAISER
SECTION 1.01. 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 1.02. The heading to Section 6.05, Tax Code, is
amended to read as follows:
Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
SECTION 1.03. Section 6.05, Tax Code, is amended by
amending Subsections (b) and (c) and adding Subsections (c-1),
(c-2), (c-3), and (j) 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 chief appraiser is elected at the general
election for state and county officers by the voters of the county
for which the appraisal district is established. The chief
appraiser serves a two-year term beginning on January 1 of each
odd-numbered year. To be eligible to be a candidate for or to serve
as chief appraiser, an individual must be a registered voter of the
county [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].
(c-1) Except as provided by this section, Chapter 144,
Election Code, applies to a candidate for the office of chief
appraiser of an appraisal district.
(c-2) An application for a place on the ballot must be filed
with the county judge of the county for which the appraisal district
is established and be accompanied by either a filing fee of $200 or
a petition that contains at least 25 signatures of registered
voters of the county. A candidate's name may appear on the ballot
only as an independent candidate.
(c-3) A filing fee received under this section shall be
deposited in the county treasury to the credit of the county general
fund.
(j) If a vacancy occurs in the office of chief appraiser,
the county judge of the county for which the appraisal district is
established shall appoint a qualified person to fill the vacancy. A
person appointed to fill a vacancy serves for the remainder of the
unexpired term.
SECTION 1.04. Sections 6.411(a) and (b), 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 or an [another]
employee of the appraisal district for which the appraisal review
board is established in violation of Section 41.66(f).
(b) A chief appraiser or an [another] employee of an
appraisal district commits an offense if the chief appraiser or
[other] employee communicates with a member of the appraisal review
board established for the appraisal district in a circumstance in
which the appraisal review board member is prohibited by Section
41.66(f) from communicating with the chief appraiser or [other]
employee.
SECTION 1.05. Section 52.092, Election Code, is amended by
adding Subsection (k) to read as follows:
(k) The secretary of state shall prescribe procedures for
listing the office of chief appraiser of an appraisal district on
the ballot.
SECTION 1.06. The chief appraiser of an appraisal district
shall be elected as provided by Section 6.05(c), Tax Code, as
amended by this Act, beginning with the general election for state
and county officers conducted in 2010. A chief appraiser then
elected takes office January 1, 2011.
SECTION 1.07. (a) The change in law made by this article
does not affect the selection of a chief appraiser serving before
January 1, 2011.
(b) A person serving as chief appraiser on December 31,
2010, vacates the position on January 1, 2011, unless the person is
elected as chief appraiser for the term of that office that begins
on January 1, 2011.
SECTION 1.08. (a) Except as provided by Subsection (b) of
this section, this article takes effect January 1, 2009.
(b) This section and Sections 1.05, 1.06, and 1.07 of this
article take effect September 1, 2009.
ARTICLE 2. APPRAISAL OF RESIDENCE HOMESTEADS
SECTION 2.01. Section 23.23, Tax Code, is amended by
amending Subsection (a) and adding Subsection (g) to read as
follows:
(a) Notwithstanding the requirements of Section 25.18 and
regardless of whether the appraisal office has appraised the
property and determined the market value of the property for the tax
year, an appraisal office may increase the appraised value of a
residence homestead for a tax year for purposes of taxation by a
taxing unit to an amount not to exceed the lesser of:
(1) the market value of the property for the most
recent tax year that the market value was determined by the
appraisal office; or
(2) the sum of:
(A) the lesser of:
(i) 10 percent of the appraised value of the
property for the preceding tax year; or
(ii) the percentage of the appraised value
of the property for the preceding tax year that is equal to the sum
of:
(a) the inflation rate as determined
by the comptroller under Subsection (g); and
(b) the percentage adopted by the
governing body of the taxing unit in the manner provided by law for
official action of the governing body, if the governing body elects
to authorize increases in the appraised value of residence
homesteads at a rate in excess of the inflation rate;
(B) the appraised value of the property for the
preceding tax year; and
(C) the market value of all new improvements to
the property.
(g) For each tax year, the comptroller shall determine the
inflation rate by using the index that the comptroller considers to
most accurately report changes in the purchasing power of the
dollar for consumers in this state and shall publicize that rate.
Each chief appraiser shall use the inflation rate as determined by
the comptroller under this subsection to determine the maximum
appraised value under Subsection (a) of a residence homestead
appraised by that chief appraiser.
SECTION 2.02. This article applies only to ad valorem taxes
imposed for a tax year beginning on or after the effective date of
this article.
SECTION 2.03. This article takes effect January 1, 2010,
but only if the constitutional amendment proposed by the 81st
Legislature, Regular Session, 2009, authorizing the legislature to
establish for purposes of ad valorem taxation by a political
subdivision a limit on the percentage by which the appraised value
of a residence homestead may be increased from the value for the
preceding tax year equal to the lesser of 10 percent or the sum of
the inflation rate and the percentage adopted by the governing body
of the political subdivision is approved by the voters. If that
amendment is not approved by the voters, this article has no effect.