Texas House Bill HB3440

Texas 2013 - 83rd Regular

Caption

Relating to the authority of a member of an appraisal review board of an appraisal district to perform the duties and functions of a member.

Impact

The introduction of Section 6.415 in the Tax Code is significant; it impacts the way appraisal review boards operate by formalizing the need for members to affirm their understanding of the procedural guidelines. This amendment, effective for members appointed on or after January 1, 2014, will likely lead to increased professionalism among board members and a lower likelihood of procedural errors during hearings. Furthermore, by requiring an affidavit, it emphasizes the serious nature of the responsibilities held by these members, potentially elevating the quality of property tax reviews within Texas.

Summary

House Bill 3440 seeks to enhance the accountability and responsibilities of members of an appraisal review board in appraisal districts by instituting a requirement for an affidavit. This bill mandates that a member must read and understand the comptroller's Appraisal Review Board Manual and any local procedural rules before participating in hearings or performing any official duties. This step aims to ensure that board members are well-informed about the regulations they are obliged to follow, potentially leading to more consistent and reliable appraisal decisions.

Contention

While proponents may argue that this requirement enhances transparency and governance within appraisal processes, there may be concerns regarding the potential administrative burden it could place on new members and the appraisal districts themselves. Some stakeholders might view the requirement as an additional hurdle that could discourage participation from individuals who wish to serve on these boards. The legislative discussions around the bill likely revolved around balancing the need for accountability with the desire to keep the appraisal process accessible and efficient.