83R13075 T
By: Elkins H.B. No. 2419
A BILL TO BE ENTITLED
AN ACT
Relating to a pilot program authorizing an administrative district
judge to appoint special magistrates to assist in hearing ad
valorem tax protests.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
adding Section 41.463 to read as follows:
41.463. PILOT PROGRAM; APPOINTMENT OF SPECIAL MAGISTRATES
TO ASSIST IN CONDUCTING PROTEST HEARINGS IN HARRIS COUNTY. (a) The
local administrative district judge of Harris County shall appoint
as many special magistrates as the judge, with the advice of the
appraisal district board of directors, determines appropriate to
conduct hearings on protests and recommend determinations in a
timely manner under this title.
(b) A special magistrate may conduct hearings and recommend
determinations of any matter that the appraisal review board or a
panel of the board may make under this Chapter.
(c) The chairman of the Appraisal Review Board shall assign
hearings to special magistrates in a manner that does not consider
the magistrate's record of determinations of prior protests.
However, cases may be assigned according to the magistrate's
particular knowledge or expertise.
(d) Special magistrates may not be elected or appointed
officials or employees of a taxing unit, the appraisal district, or
the comptroller's office, nor persons licensed as tax consultants
by the Department of Licensing and Regulation. The chief appraiser
shall annually notify such individuals or their professional
associations to make known to them that opportunities to serve as
special magistrates exist. The administrative district judge shall
establish a reasonable range of per diem compensation for special
magistrates. The appraisal district budget shall provide an
appropriate amount for that purpose.
(e) If practicable, the administrative district judge shall
appoint special magistrates according to the following
qualifications:
(1) a special magistrate appointed to hear issues of
exemptions and classifications shall be a member of The Texas Bar
with experience in the area of ad valorem taxation;
(2) a special magistrate appointed to hear issues
regarding the valuation of real estate shall be a licensed real
estate appraiser with not less than 5 years' experience in real
property valuation;
(3) a special magistrate appointed to hear issues
regarding the valuation of tangible personal property shall be a
certified public accountant or a designated member of a nationally
recognized appraiser's organization with experience in tangible
personal property valuation.
(4) Notwithstanding the foregoing, the administrative
district judge, with the advice of the chairman of the appraisal
review board, may consider the needs of the appraisal review board
and the experience of special magistrate candidates in lieu of the
requirements of subsection (e)(1) through (e)(3), in order to make
appointments as special magistrates.
(f) A special magistrate need not be a resident of the
county in which he or she serves. A special magistrate may not
represent a person before the board in any tax year during which he
or she has served that board as a special magistrate. Before
appointing a special magistrate, The administrative district judge
shall verify the special magistrate's qualifications. The judge
shall ensure that the selection of special magistrates is based
solely upon the experience and qualifications of the special
magistrate and is not influenced by the chief appraiser.
(g) Hearings by a special magistrate are scheduled and
conducted in the manner provided by this chapter for hearings of the
appraisal review board.
(h) A special magistrate shall serve as an independent
contractor to the appraisal review board, subject to appropriation.
Notwithstanding any agreement between the board of directors of the
appraisal district or the appraisal review board and the special
magistrate to the contrary, a special magistrate's services to the
appraisal review board may be cancelled at any time upon the vote of
a majority of four of the serving members of the appraisal review
board.
(h-1) A special magistrate may be removed by the local
administrative district judge for a violation of Section 6.412,
6.413, 41.66(f), or 41.69, Tax Code.
(i) A special magistrate must complete training as
specified by comptroller rule before commencing hearings for a tax
year. The comptroller may require that magistrates attend the
training provided for members of the appraisal review board.
SECTION 2. Subchapter C, Chapter 41, Tax Code, is amended by
adding Section 41.4631 to read as follows:
41.4631. PILOT PROGRAM; APPOINTMENT OF SPECIAL MAGISTRATES
EXPIRATION OF CURRENT APPRAISAL REVIEW BOARD TERMS. (a) Special
magistrates shall 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 special magistrates as possible expire each year.
In making the initial or subsequent appointments, the local
administrative district judge shall designate those special
magistrates who serve terms of one year as needed to comply with
this subsection.
(a-1) Upon the effective date of the pilot program under
section 41.463, Tax Code, the administrative law judge may begin
appointing special magistrates for the initial term beginning
January 1, 2014.
(b) Upon the effective date of the pilot program under
section 41.463, Tax Code, the terms of all then current appraisal
review board members shall be set to expire on December 31, 2013.
(c) Appraisal review board members serving as of the
effective date of the pilot program under section 41.463, Tax Code,
are eligible to serve as appraisal review board members under the
pilot program, unless otherwise prohibited by this title.
SECTION 3. Section 6.41, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
Sec. 6.41. APPRAISAL REVIEW BOARD. (b-1) Notwithstanding
subsection (b), in a county with a population of 3.3 million or
more, the board shall consist of five members.
SECTION 4. Section 6.411, Tax Code, is amended to read as
follows:
Sec. 6.411. EX PARTE COMMUNICATIONS; PENALTY. (a) A member
of an appraisal review board, or a special magistrate appointed
under Section 41.463, Tax Code, commits an offense if the member
communicates with the chief appraiser or another employee or a
member of the board of directors of the appraisal district for which
the appraisal review board is established in violation of Section
41.66(f).
(b) A chief appraiser or another employee of an appraisal
district, a member of a board of 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 special magistrate appointed under
Section 41.463, Tax Code, or a member of the appraisal review board
established for the appraisal district with the intent to influence
a decision by the special magistrate or member in the member's
capacity as a member of the appraisal review board.
SECTION 5. Section 41.45, Tax Code, is amended by adding
Subsection (d-1) to read as follows:
Sec. 41.45. HEARING ON PROTEST. (d-1) Notwithstanding
subsection (d), in a county with a population of 3.3 million or
more, a special magistrate appointed under section 41.463 shall
conduct protest hearings. However, the determination of a protest
heard by a special magistrate must be made by the board. If the
recommendation of a special magistrate is not accepted by the
board, the board may refer the matter for rehearing to a separate
special magistrate, or the board, by majority vote, may determine
the protest. Before determining a protest or conducting a rehearing
before a new special magistrate, the board shall deliver notice of
the hearing or meeting to determine the protest in accordance with
the provisions of this subchapter.
SECTION 6. Subchapter C, Chapter 41, Tax Code, is amended by
adding Section 41.4632 to read as follows: (a) The pilot program
under section 41.463 shall be implemented in a county with a
population of 3.3 million or more.
(b) Unless continued, the pilot program shall expire on
December 31, 2017.
SECTION 7. This Act takes effect September 1, 2013.