1 | 1 | | 85R1504 CJC-D |
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2 | 2 | | By: Keough H.B. No. 566 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the selection and administration of an appraisal review |
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8 | 8 | | board; authorizing a fee. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Section 5.103(b), Tax Code, is amended to read as |
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11 | 11 | | follows: |
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12 | 12 | | (b) The model hearing procedures shall address: |
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13 | 13 | | (1) the statutory duties of an appraisal review board; |
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14 | 14 | | (2) the process for conducting a hearing; |
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15 | 15 | | (3) the scheduling of hearings; |
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16 | 16 | | (4) the postponement of hearings; |
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17 | 17 | | (5) the notices required under this title; |
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18 | 18 | | (6) the determination of good cause under Section |
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19 | 19 | | 41.44(b); |
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20 | 20 | | (7) the determination of good cause under Sections |
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21 | 21 | | 41.45(e) and (e-1); |
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22 | 22 | | (8) a party's right to offer evidence and argument; |
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23 | 23 | | (9) a party's right to examine or cross-examine |
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24 | 24 | | witnesses or other parties; |
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25 | 25 | | (10) a party's right to appear by an agent; |
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26 | 26 | | (11) the prohibition of an appraisal review board's |
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27 | 27 | | consideration of information not provided at a hearing; |
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28 | 28 | | (12) ex parte and other prohibited communications; |
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29 | 29 | | (13) the exclusion of evidence at a hearing as |
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30 | 30 | | required by Section 41.67(d); |
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31 | 31 | | (14) the postponement of a hearing as required by |
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32 | 32 | | Section 41.66(h); |
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33 | 33 | | (15) conflicts of interest; and |
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34 | 34 | | (16) [the process for the administration of |
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35 | 35 | | applications for membership on an appraisal review board; and |
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36 | 36 | | [(17)] any other matter related to fair and efficient |
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37 | 37 | | appraisal review board hearings. |
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38 | 38 | | SECTION 2. Sections 6.41(a), (b), (c), (d), (f), (j), and |
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39 | 39 | | (k), Tax Code, are amended to read as follows: |
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40 | 40 | | (a) An [The] appraisal review board is established for each |
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41 | 41 | | appraisal district. |
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42 | 42 | | (b) The board consists of five [three] members elected by |
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43 | 43 | | the voters of the county in which the district is established at the |
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44 | 44 | | general election for state and county officers. The members serve |
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45 | 45 | | two-year terms beginning on January 1 of odd-numbered years. |
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46 | 46 | | [However, the district board of directors by resolution of a |
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47 | 47 | | majority of its members may increase the size of the appraisal |
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48 | 48 | | review board to the number of members the board of directors |
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49 | 49 | | considers appropriate.] |
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50 | 50 | | (c) To be eligible to serve on the board, an individual must |
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51 | 51 | | be a resident of the county in which the appraisal district is |
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52 | 52 | | established and must have resided in the county [district] for at |
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53 | 53 | | least two years before the date of the individual's election or |
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54 | 54 | | appointment. |
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55 | 55 | | (d) [Except as provided by Subsection (d-1), members of the |
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56 | 56 | | board are appointed by resolution of a majority of the appraisal |
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57 | 57 | | district board of directors.] A vacancy on the board is filled by |
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58 | 58 | | appointment by the commissioners court of the county in which the |
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59 | 59 | | appraisal district is established [in the same manner] for the |
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60 | 60 | | unexpired portion of the term. |
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61 | 61 | | (f) For purposes of Chapter 87, Local Government Code, |
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62 | 62 | | grounds [A member of the board may be removed from the board by a |
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63 | 63 | | majority vote of the appraisal district board of directors, or by |
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64 | 64 | | the local administrative district judge or the judge's designee, as |
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65 | 65 | | applicable, that appointed the member. Grounds] for removal of a |
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66 | 66 | | member of an appraisal review board include [are]: |
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67 | 67 | | (1) a violation of Section 6.412, 6.413, 41.66(f), or |
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68 | 68 | | 41.69; |
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69 | 69 | | (2) good cause relating to the attendance of members |
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70 | 70 | | at called meetings of the board as established by written policy |
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71 | 71 | | adopted by a majority of the appraisal district board of directors; |
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72 | 72 | | [or] |
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73 | 73 | | (3) clear and convincing evidence of repeated bias or |
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74 | 74 | | misconduct; or |
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75 | 75 | | (4) failure to complete a course required by Section |
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76 | 76 | | 5.041. |
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77 | 77 | | (j) A chief appraiser or another employee or agent of an |
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78 | 78 | | appraisal district commits an offense if the person communicates |
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79 | 79 | | with a member of the appraisal review board for the appraisal |
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80 | 80 | | district or[,] a member of the board of directors of the appraisal |
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81 | 81 | | district[, or, if the appraisal district is an appraisal district |
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82 | 82 | | described by Subsection (d-1), the local administrative district |
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83 | 83 | | judge] regarding a ranking, scoring, or reporting of the percentage |
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84 | 84 | | by which the appraisal review board or a panel of the board reduces |
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85 | 85 | | the appraised value of property. |
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86 | 86 | | (k) An offense under Subsection [(i) or] (j) is a Class A |
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87 | 87 | | misdemeanor. |
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88 | 88 | | SECTION 3. Subchapter C, Chapter 6, Tax Code, is amended by |
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89 | 89 | | adding Section 6.4101 to read as follows: |
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90 | 90 | | Sec. 6.4101. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD |
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91 | 91 | | MEMBER; FILING FEE. (a) Except as provided by this section, |
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92 | 92 | | Chapter 144, Election Code, applies to a candidate for the office of |
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93 | 93 | | member of the appraisal review board of an appraisal district. |
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94 | 94 | | (b) An application for a place on the ballot must be filed |
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95 | 95 | | with the county judge of the county in which the appraisal district |
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96 | 96 | | is established and be accompanied by a filing fee of $250. |
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97 | 97 | | (c) A candidate's name may appear on the ballot only as an |
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98 | 98 | | independent candidate. |
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99 | 99 | | (d) A filing fee received under this section shall be |
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100 | 100 | | deposited in the county treasury to the credit of the county general |
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101 | 101 | | fund. |
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102 | 102 | | SECTION 4. Section 6.411(c-1), Tax Code, is amended to read |
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103 | 103 | | as follows: |
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104 | 104 | | (c-1) This section does not apply to communications with a |
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105 | 105 | | member of an appraisal review board by the chief appraiser or |
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106 | 106 | | another employee or a member of the board of directors of an |
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107 | 107 | | appraisal district or a property tax consultant or attorney |
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108 | 108 | | representing a party to a proceeding before the appraisal review |
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109 | 109 | | board: |
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110 | 110 | | (1) during a hearing on a protest or other proceeding |
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111 | 111 | | before the appraisal review board; |
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112 | 112 | | (2) that constitute social conversation; |
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113 | 113 | | (3) that are specifically limited to and involve |
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114 | 114 | | administrative, clerical, or logistical matters related to the |
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115 | 115 | | scheduling and operation of hearings, the processing of documents, |
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116 | 116 | | the issuance of orders, notices, and subpoenas, and the operation, |
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117 | 117 | | appointment, composition, or attendance at training of the |
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118 | 118 | | appraisal review board; or |
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119 | 119 | | (4) that are necessary and appropriate to enable the |
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120 | 120 | | appraisal review board [of directors of the appraisal district] to |
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121 | 121 | | determine whether to appoint, reappoint, or remove a person as an |
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122 | 122 | | auxiliary board [a] member or as the chairman or secretary of the |
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123 | 123 | | appraisal review board. |
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124 | 124 | | SECTION 5. Section 6.413(a), Tax Code, is amended to read as |
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125 | 125 | | follows: |
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126 | 126 | | (a) An individual is not eligible to be elected or appointed |
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127 | 127 | | to or to serve on the appraisal review board established for an |
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128 | 128 | | appraisal district if the individual or a business entity in which |
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129 | 129 | | the individual has a substantial interest is a party to a contract |
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130 | 130 | | with the appraisal district or with a taxing unit that participates |
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131 | 131 | | in the appraisal district. |
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132 | 132 | | SECTION 6. Sections 6.414(a), (b), and (f), Tax Code, are |
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133 | 133 | | amended to read as follows: |
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134 | 134 | | (a) An [The board of directors of an] appraisal review board |
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135 | 135 | | [district] by resolution of a majority of the members may provide |
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136 | 136 | | for a number of auxiliary appraisal review board members that the |
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137 | 137 | | board considers appropriate to hear taxpayer protests before the |
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138 | 138 | | appraisal review board and to assist the board in performing its |
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139 | 139 | | duties. |
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140 | 140 | | (b) An auxiliary board member is appointed to a one-year |
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141 | 141 | | term by resolution of a majority of the [in the same manner and for |
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142 | 142 | | the same term as an] appraisal review board members. An auxiliary |
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143 | 143 | | board member may not serve more than two consecutive terms. This |
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144 | 144 | | subsection does not limit a person's eligibility for appointment to |
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145 | 145 | | serve nonconsecutive terms. An auxiliary board member [under |
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146 | 146 | | Section 6.41 and] is subject to the same eligibility requirements |
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147 | 147 | | and restrictions as a board member under Sections 6.41, 6.411, |
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148 | 148 | | 6.412, and 6.413. A vacancy among the auxiliary board members is |
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149 | 149 | | filled in the same manner as the original appointment to the |
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150 | 150 | | appraisal review board. |
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151 | 151 | | (f) An auxiliary board member is entitled to compensation |
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152 | 152 | | and [as provided by the appraisal district budget and is not |
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153 | 153 | | entitled to a per diem or] reimbursement of expenses as provided by |
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154 | 154 | | [under] Section 6.42(c). |
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155 | 155 | | SECTION 7. Section 6.42(a), Tax Code, is amended to read as |
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156 | 156 | | follows: |
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157 | 157 | | (a) A majority of the appraisal review board constitutes a |
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158 | 158 | | quorum. The board [of directors of the appraisal district] by |
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159 | 159 | | resolution shall select a chairman and a secretary from among the |
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160 | 160 | | board's [the] members [of the appraisal review board]. The board |
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161 | 161 | | [of directors of the appraisal district] is encouraged to select as |
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162 | 162 | | chairman [of the appraisal review board] a member of the [appraisal |
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163 | 163 | | review] board, if any, who has a background in law and property |
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164 | 164 | | appraisal. |
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165 | 165 | | SECTION 8. Section 41.66(g), Tax Code, is amended to read as |
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166 | 166 | | follows: |
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167 | 167 | | (g) At the beginning of a hearing on a protest, each member |
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168 | 168 | | of the appraisal review board hearing the protest must sign an |
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169 | 169 | | affidavit stating that the board member has not communicated with |
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170 | 170 | | another person in violation of Subsection (f). If a board member |
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171 | 171 | | has communicated with another person in violation of Subsection |
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172 | 172 | | (f), the member must be recused from the proceeding and may not |
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173 | 173 | | hear, deliberate on, or vote on the determination of the protest. |
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174 | 174 | | The appraisal review board [of directors of the appraisal district] |
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175 | 175 | | shall adopt and implement a policy concerning the temporary |
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176 | 176 | | replacement of an appraisal review board member who has |
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177 | 177 | | communicated with another person in violation of Subsection (f). |
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178 | 178 | | SECTION 9. Section 52.092, Election Code, is amended by |
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179 | 179 | | adding Subsection (h) to read as follows: |
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180 | 180 | | (h) The secretary of state shall prescribe procedures for |
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181 | 181 | | the listing of the office of member of the appraisal review board of |
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182 | 182 | | an appraisal district on the ballot. |
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183 | 183 | | SECTION 10. The following provisions of the Tax Code are |
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184 | 184 | | repealed: |
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185 | 185 | | (1) Section 6.052(f); |
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186 | 186 | | (2) Sections 6.41(d-1), (d-2), (d-3), (d-4), (d-5), |
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187 | 187 | | (d-6), (d-7), (d-8), (d-9), (e), and (i); and |
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188 | 188 | | (3) Section 6.412(e). |
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189 | 189 | | SECTION 11. (a) Appraisal review board members shall be |
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190 | 190 | | elected under Section 6.41, Tax Code, as amended by this Act, |
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191 | 191 | | beginning with the general election conducted in 2018. Members |
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192 | 192 | | then elected take office January 1, 2019. |
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193 | 193 | | (b) The change in the manner of selection of appraisal |
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194 | 194 | | review board members made by Section 6.41, Tax Code, as amended by |
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195 | 195 | | this Act, does not affect the selection of members who serve on the |
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196 | 196 | | board before January 1, 2019. |
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197 | 197 | | (c) The term of an appraisal review board member serving on |
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198 | 198 | | December 31, 2018, expires on January 1, 2019. |
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199 | 199 | | (d) Auxiliary members may be appointed under Section 6.414, |
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200 | 200 | | Tax Code, as amended by this Act, by the elected appraisal review |
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201 | 201 | | board members on or after January 1, 2019. |
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202 | 202 | | (e) The change in the manner of selection of auxiliary |
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203 | 203 | | members made by Section 6.414, Tax Code, as amended by this Act, |
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204 | 204 | | does not affect the selection of auxiliary members who serve before |
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205 | 205 | | January 1, 2019. |
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206 | 206 | | (f) The term of an auxiliary member serving on December 31, |
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207 | 207 | | 2018, expires on January 1, 2019. |
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208 | 208 | | SECTION 12. (a) Except as otherwise provided by this |
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209 | 209 | | section, this Act takes effect January 1, 2019. |
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210 | 210 | | (b) This section and Sections 3, 9, and 11 of this Act take |
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211 | 211 | | effect September 1, 2018. |
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