Texas 2017 - 85th 1st C.S.

Texas House Bill HB348 Compare Versions

Only one version of the bill is available at this time.

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1	1	85S11032 CJC-D
2	2	By: Burkett H.B. No. 348
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the administration of appraisal districts; authorizing
8	8	a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 5.103(b), Tax Code, is amended to read as
11	11	follows:
12	12	(b) The model hearing procedures shall address:
13	13	(1) the statutory duties of an appraisal review board;
14	14	(2) the process for conducting a hearing;
15	15	(3) the scheduling of hearings;
16	16	(4) the postponement of hearings;
17	17	(5) the notices required under this title;
18	18	(6) the determination of good cause under Section
19	19	41.44(b);
20	20	(7) the determination of good cause under Sections
21	21	41.45(e) and (e-1);
22	22	(8) a party's right to offer evidence and argument;
23	23	(9) a party's right to examine or cross-examine
24	24	witnesses or other parties;
25	25	(10) a party's right to appear by an agent;
26	26	(11) the prohibition of an appraisal review board's
27	27	consideration of information not provided at a hearing;
28	28	(12) ex parte and other prohibited communications;
29	29	(13) the exclusion of evidence at a hearing as
30	30	required by Section 41.67(d);
31	31	(14) the postponement of a hearing as required by
32	32	Section 41.66(h);
33	33	(15) conflicts of interest; and
34	34	(16) [the process for the administration of
35	35	applications for membership on an appraisal review board; and
36	36	[(17)] any other matter related to fair and efficient
37	37	appraisal review board hearings.
38	38	SECTION 2. Section 5.12(b), Tax Code, is amended to read as
39	39	follows:
40	40	(b) At the written request of the governing bodies of a
41	41	majority of the taxing units participating in an appraisal district
42	42	[or of a majority of the taxing units entitled to vote on the
43	43	appointment of appraisal district directors], the comptroller
44	44	shall audit the performance of the appraisal district. The
45	45	governing bodies may request a general audit of the performance of
46	46	the appraisal district or may request an audit of only one or more
47	47	particular duties, practices, functions, departments, or other
48	48	appraisal district matters.
49	49	SECTION 3. Section 5.13(h), Tax Code, is amended to read as
50	50	follows:
51	51	(h) At any time after the request for an audit is made, the
52	52	comptroller may discontinue the audit in whole or in part if
53	53	requested to do so by:
54	54	(1) the governing bodies of a majority of the taxing
55	55	units participating in the district, if the audit was requested by a
56	56	majority of those units; or
57	57	(2) the taxpayers who requested the audit, [the
58	58	governing bodies of a majority of the taxing units entitled to vote
59	59	on the appointment of appraisal district directors, if the audit
60	60	was requested by a majority of those units; or
61	61	[(3)] if the audit was requested under Section 5.12(c)
62	62	[of this code, by the taxpayers who requested the audit].
63	63	SECTION 4. Section 6.03, Tax Code, is amended by amending
64	64	Subsections (a) and (l) and adding Subsections (a-1), (a-2), (a-3),
65	65	and (m) to read as follows:
66	66	(a) The appraisal district is governed by a board of five or
67	67	seven directors, as provided by Subsections (a-1) and (a-2).
68	68	(a-1) This subsection applies to an appraisal district
69	69	established in a county with a population of less than 200,000. The
70	70	appraisal district is governed by a board of five directors. One
71	71	director is elected from each of the four commissioners precincts
72	72	of the county for which the appraisal district is established. The
73	73	county assessor-collector is a director by virtue of the person's
74	74	office. The directors other than the county assessor-collector are
75	75	elected at the general election for state and county officers and
76	76	serve two-year terms beginning on January 1 of odd-numbered years.
77	77	[Five directors are appointed by the taxing units that participate
78	78	in the district as provided by this section. If the county
79	79	assessor-collector is not appointed to the board, the county
80	80	assessor-collector serves as a nonvoting director.] The county
81	81	assessor-collector is ineligible to serve if the board enters into
82	82	a contract under Section 6.05(b) or if the commissioners court of
83	83	the county enters into a contract under Section 6.24(b). If the
84	84	county assessor-collector is ineligible to serve, the appraisal
85	85	district is governed by the four directors elected from the
86	86	commissioners precincts and a director elected from the county at
87	87	large. The director elected from the county at large is elected at
88	88	the same election and serves the same term of office as the four
89	89	directors elected from the commissioners precincts.
90	90	(a-2) This subsection applies to an appraisal district
91	91	established in a county with a population of 200,000 or more. The
92	92	appraisal district is governed by a board of seven directors. One
93	93	director is elected from each of the four commissioners precincts
94	94	of the county for which the appraisal district is established and
95	95	two directors are elected from the county at large. The county
96	96	assessor-collector is a director by virtue of the person's office.
97	97	The directors other than the county assessor-collector are elected
98	98	at the general election for state and county officers and serve
99	99	two-year terms beginning on January 1 of odd-numbered years. The
100	100	county assessor-collector is ineligible to serve if the board
101	101	enters into a contract under Section 6.05(b) or if the
102	102	commissioners court of the county enters into a contract under
103	103	Section 6.24(b). If the county assessor-collector is ineligible to
104	104	serve, the appraisal district is governed by the four directors
105	105	elected from the commissioners precincts and three directors
106	106	elected from the county at large in the manner provided by this
107	107	subsection.
108	108	(a-3) To be eligible to serve on the board of directors, an
109	109	individual other than the [a] county assessor-collector [serving as
110	110	a nonvoting director] must:
111	111	(1) be a resident of:
112	112	(A) the commissioners precinct from which the
113	113	office is elected, in the case of a director elected from a
114	114	commissioners precinct; or
115	115	(B) the county for which the appraisal district
116	116	is established, in the case of a director elected at large;
117	117	[district] and
118	118	(2) [must] have resided in the appraisal district for
119	119	at least two years immediately preceding the date the individual
120	120	takes office. [An individual who is otherwise eligible to serve on
121	121	the board is not ineligible because of membership on the governing
122	122	body of a taxing unit. An employee of a taxing unit that
123	123	participates in the district is not eligible to serve on the board
124	124	unless the individual is also a member of the governing body or an
125	125	elected official of a taxing unit that participates in the
126	126	district.]
127	127	(l) A [If a] vacancy [occurs] on the board of directors is
128	128	filled for the remainder of the unexpired term by appointment by the
129	129	commissioners court of the county for which the appraisal district
130	130	is established. A person appointed to fill a vacancy on the board
131	131	of directors must meet the qualifications of the vacated position
132	132	[other than a vacancy in the position held by a county
133	133	assessor-collector serving as a nonvoting director, each taxing
134	134	unit that is entitled to vote by this section may nominate by
135	135	resolution adopted by its governing body a candidate to fill the
136	136	vacancy. The unit shall submit the name of its nominee to the chief
137	137	appraiser within 45 days after notification from the board of
138	138	directors of the existence of the vacancy, and the chief appraiser
139	139	shall prepare and deliver to the board of directors within the next
140	140	five days a list of the nominees. The board of directors shall
141	141	elect by majority vote of its members one of the nominees to fill
142	142	the vacancy].
143	143	(m) If as a result of a change in the boundaries of a
144	144	commissioners precinct an individual serving as a director no
145	145	longer resides in the precinct from which the office is elected, the
146	146	individual is not for that reason disqualified from office during
147	147	the remainder of the term of office being served at the time the
148	148	boundary change takes effect. If as a result of a change in the
149	149	boundaries of a commissioners precinct an individual elected as a
150	150	director before the boundary change to a term that begins after the
151	151	boundary change no longer resides in the precinct from which
152	152	elected, the individual is not for that reason disqualified from
153	153	serving the term to which elected.
154	154	SECTION 5. Section 6.036(a), Tax Code, is amended to read as
155	155	follows:
156	156	(a) An individual is not eligible to be a candidate for, to
157	157	be appointed to, or to serve on the board of directors of an
158	158	appraisal district if the individual or a business entity in which
159	159	the individual has a substantial interest is a party to a contract
160	160	with:
161	161	(1) the appraisal district; or
162	162	(2) a taxing unit that participates in the appraisal
163	163	district, if the contract relates to the performance of an activity
164	164	governed by this title.
165	165	SECTION 6. Section 6.051(b), Tax Code, is amended to read as
166	166	follows:
167	167	(b) The acquisition or conveyance of real property or the
168	168	construction or renovation of a building or other improvement by an
169	169	appraisal district must be approved by the governing bodies of
170	170	three-fourths of the taxing units that participate in the district
171	171	[entitled to vote on the appointment of board members]. The board
172	172	of directors by resolution may propose a property transaction or
173	173	other action for which this subsection requires approval of the
174	174	taxing units. The chief appraiser shall notify the presiding
175	175	officer of each governing body entitled to vote on the approval of
176	176	the proposal by delivering a copy of the board's resolution,
177	177	together with information showing the costs of other available
178	178	alternatives to the proposal. On or before the 30th day after the
179	179	date the presiding officer receives notice of the proposal, the
180	180	governing body of a taxing unit by resolution may approve or
181	181	disapprove the proposal. If a governing body fails to act on or
182	182	before that 30th day or fails to file its resolution with the chief
183	183	appraiser on or before the 10th day after that 30th day, the
184	184	proposal is treated as if it were disapproved by the governing body.
185	185	SECTION 7. Sections 6.06(a), (b), and (i), Tax Code, are
186	186	amended to read as follows:
187	187	(a) Each year the chief appraiser shall prepare a proposed
188	188	budget for the operations of the district for the following tax year
189	189	and shall submit copies to each taxing unit participating in the
190	190	district and to the district board of directors before June 15. The
191	191	chief appraiser [He] shall include in the budget a list showing each
192	192	proposed position, the proposed salary for the position, all
193	193	benefits proposed for the position, each proposed capital
194	194	expenditure, and an estimate of the amount of the budget that will
195	195	be allocated to each taxing unit. Each taxing unit that
196	196	participates in the district [entitled to vote on the appointment
197	197	of board members] shall maintain a copy of the proposed budget for
198	198	public inspection at its principal administrative office.
199	199	(b) The board of directors shall hold a public hearing to
200	200	consider the budget. The secretary of the board shall deliver to
201	201	the presiding officer of the governing body of each taxing unit
202	202	participating in the district not later than the 10th day before the
203	203	date of the hearing a written notice of the date, time, and place
204	204	fixed for the hearing. The board shall complete its hearings, make
205	205	any amendments to the proposed budget it desires, and finally
206	206	approve a budget before September 15. If governing bodies of a
207	207	majority of the taxing units participating in the district
208	208	[entitled to vote on the appointment of board members] adopt
209	209	resolutions disapproving a budget and file them with the secretary
210	210	of the board within 30 days after its adoption, the budget does not
211	211	take effect, and the board shall adopt a new budget within 30 days
212	212	of the disapproval.
213	213	(i) The fiscal year of an appraisal district is the calendar
214	214	year unless the governing bodies of three-fourths of the taxing
215	215	units participating in the district [entitled to vote on the
216	216	appointment of board members] adopt resolutions proposing a
217	217	different fiscal year and file them with the secretary of the board
218	218	not more than 12 and not less than eight months before the first day
219	219	of the fiscal year proposed by the resolutions. If the fiscal year
220	220	of an appraisal district is changed under this subsection, the
221	221	chief appraiser shall prepare a proposed budget for the fiscal year
222	222	as provided by Subsection (a) [of this section] before the 15th day
223	223	of the seventh month preceding the first day of the fiscal year
224	224	established by the change, and the board of directors shall adopt a
225	225	budget for the fiscal year as provided by Subsection (b) [of this
226	226	section] before the 15th day of the fourth month preceding the first
227	227	day of the fiscal year established by the change. Unless the
228	228	appraisal district adopts a different method of allocation under
229	229	Section 6.061 [of this code], the allocation of the budget to each
230	230	taxing unit shall be calculated as provided by Subsection (d) [of
231	231	this section] using the amount of property taxes imposed by each
232	232	participating taxing unit in the most recent tax year preceding the
233	233	fiscal year established by the change for which the necessary
234	234	information is available. Each taxing unit shall pay its
235	235	allocation as provided by Subsection (e) [of this section], except
236	236	that the first payment shall be made before the first day of the
237	237	fiscal year established by the change and subsequent payments shall
238	238	be made quarterly. In the year in which a change in the fiscal year
239	239	occurs, the budget that takes effect on January 1 of that year may
240	240	be amended as necessary as provided by Subsection (c) [of this
241	241	section] in order to accomplish the change in fiscal years.
242	242	SECTION 8. Sections 6.061(b) and (e), Tax Code, are amended
243	243	to read as follows:
244	244	(b) The taxing units participating in an appraisal district
245	245	may adopt a different method of allocating the costs of operating
246	246	the district if the governing bodies of three-fourths of the taxing
247	247	units that participate in the district [are entitled to vote on the
248	248	appointment of board members] adopt resolutions providing for the
249	249	other method. However, a change under this subsection is not valid
250	250	if it requires any taxing unit to pay a greater proportion of the
251	251	appraisal district's costs than the unit would pay under Section
252	252	6.06 [of this code] without the consent of the governing body of
253	253	that unit.
254	254	(e) A change in allocation of district costs made as
255	255	provided by this section remains in effect until changed in a manner
256	256	provided by this section or rescinded by resolution of a majority of
257	257	the governing bodies of the taxing units that participate in the
258	258	district [that are entitled to vote on appointment of board members
259	259	under Section 6.03 of this code].
260	260	SECTION 9. Section 6.063(b), Tax Code, is amended to read as
261	261	follows:
262	262	(b) The report of the audit is a public record. A copy of
263	263	the report shall be delivered to the presiding officer of the
264	264	governing body of each taxing unit that participates in the
265	265	district [eligible to vote on the appointment of district
266	266	directors], and a reasonable number of copies shall be available
267	267	for inspection at the appraisal office.
268	268	SECTION 10. Section 6.15(c), Tax Code, is amended to read as
269	269	follows:
270	270	(c) Subsections (a) and (b) do not apply to a routine
271	271	communication between the chief appraiser and the county
272	272	assessor-collector that relates to the administration of an
273	273	appraisal roll, including a communication made in connection with
274	274	the certification, correction, or collection of an account,
275	275	regardless of whether the county assessor-collector serves on [was
276	276	appointed to] the board of directors of the appraisal district [or
277	277	serves as a nonvoting director].
278	278	SECTION 11. Sections 6.41(b), (d), (d-1), (e), (f), (j),
279	279	and (k), Tax Code, are amended to read as follows:
280	280	(b) The board consists of three members. The [However, the]
281	281	district board of directors by resolution of a majority of its
282	282	members may increase the size of the appraisal review board to the
283	283	number of members the board of directors considers appropriate,
284	284	subject to Subsection (d-1).
285	285	(d) Except as provided by Subsection (d-1), members of the
286	286	board are appointed by resolution of a majority of the appraisal
287	287	district board of directors. A vacancy on the board is filled [in
288	288	the same manner] for the unexpired portion of the term in the same
289	289	manner as the original appointment.
290	290	(d-1) If the district board of directors increases the size
291	291	of the appraisal review board under Subsection (b), each director
292	292	is entitled to appoint an equal number of members to the expanded
293	293	appraisal review board. [In a county with a population of 120,000
294	294	or more the members of the board are appointed by the local
295	295	administrative district judge under Subchapter D, Chapter 74,
296	296	Government Code, in the county in which the appraisal district is
297	297	established. All applications submitted to the appraisal district
298	298	or to the appraisal review board from persons seeking appointment
299	299	as a member of the appraisal review board shall be delivered to the
300	300	local administrative district judge. The appraisal district may
301	301	provide the local administrative district judge with information
302	302	regarding whether an applicant for appointment to or a member of the
303	303	board owes any delinquent ad valorem taxes to a taxing unit
304	304	participating in the appraisal district.]
305	305	(e) Members of the board hold office for terms of two years
306	306	beginning January 1. The appraisal district board of directors by
307	307	resolution shall provide for staggered terms, so that the terms of
308	308	as close to one-half of the members as possible expire each year.
309	309	In making the initial or subsequent appointments, the board of
310	310	directors [or the local administrative district judge or the
311	311	judge's designee] shall designate those members who serve terms of
312	312	one year as needed to comply with this subsection.
313	313	(f) A member of the appraisal review board may be removed
314	314	from the board by a majority vote of the appraisal district board of
315	315	directors, or by the member of the appraisal district board of
316	316	directors [local administrative district judge or the judge's
317	317	designee], as applicable, that appointed the member. Grounds for
318	318	removal are:
319	319	(1) a violation of Section 6.412, 6.413, 41.66(f), or
320	320	41.69;
321	321	(2) good cause relating to the attendance of members
322	322	at called meetings of the board as established by written policy
323	323	adopted by a majority of the appraisal district board of directors;
324	324	or
325	325	(3) clear and convincing evidence of repeated bias or
326	326	misconduct.
327	327	(j) A chief appraiser or another employee or agent of an
328	328	appraisal district commits an offense if the person communicates
329	329	with a member of the appraisal review board for the appraisal
330	330	district or[,] a member of the board of directors of the appraisal
331	331	district[, or, if the appraisal district is an appraisal district
332	332	described by Subsection (d-1), the local administrative district
333	333	judge] regarding a ranking, scoring, or reporting of the percentage
334	334	by which the appraisal review board or a panel of the board reduces
335	335	the appraised value of property.
336	336	(k) An offense under Subsection [(i) or] (j) is a Class A
337	337	misdemeanor.
338	338	SECTION 12. Section 6.414(b), Tax Code, is amended to read
339	339	as follows:
340	340	(b) An auxiliary board member is appointed by resolution of
341	341	a majority of the appraisal district board of directors [in the same
342	342	manner and] for the same term as an appraisal review board member
343	343	under Section 6.41 and is subject to the same eligibility
344	344	requirements and restrictions as a board member under Sections
345	345	6.41, 6.411, 6.412, and 6.413.
346	346	SECTION 13. Section 41.45, Tax Code, is amended by adding
347	347	Subsection (b-4) to read as follows:
348	348	(b-4) At all times during a hearing on a protest, an
349	349	appraisal review board member conducting the hearing must be able
350	350	to be identified by either an identification badge or a nameplate.
351	351	The badge or nameplate must be of sufficient size to be visible and
352	352	must clearly state:
353	353	(1) the first and last name of the appraisal review
354	354	board member; and
355	355	(2) if applicable, the first and last name of the
356	356	appraisal district director who appointed the appraisal review
357	357	member to the board.
358	358	SECTION 14. Section 172.024(a), Election Code, is amended
359	359	to read as follows:
360	360	(a) The filing fee for a candidate for nomination in the
361	361	general primary election is as follows:
362	362	(1) United States senator $5,000
363	363	(2) office elected statewide, except United States
364	364	senator 3,750
365	365	(3) United States representative 3,125
366	366	(4) state senator 1,250
367	367	(5) state representative 750
368	368	(6) member, State Board of Education 300
369	369	(7) chief justice or justice, court of appeals, other
370	370	than a justice specified by Subdivision (8) 1,875
371	371	(8) chief justice or justice of a court of appeals that
372	372	serves a court of appeals district in which a county with a
373	373	population of more than one million is wholly or partly
374	374	situated 2,500
375	375	(9) district judge or judge specified by Section
376	376	52.092(d) for which this schedule does not otherwise prescribe a
377	377	fee 1,500
378	378	(10) district or criminal district judge of a court in
379	379	a judicial district wholly contained in a county with a population
380	380	of more than 1.5 million 2,500
381	381	(11) judge, statutory county court, other than a judge
382	382	specified by Subdivision (12) 1,500
383	383	(12) judge of a statutory county court in a county with
384	384	a population of more than 1.5 million 2,500
385	385	(13) district attorney, criminal district attorney,
386	386	or county attorney performing the duties of a district
387	387	attorney 1,250
388	388	(14) county commissioner, district clerk, county
389	389	clerk, sheriff, county tax assessor-collector, county treasurer,
390	390	or judge, constitutional county court:
391	391	(A) county with a population of 200,000 or
392	392	more 1,250
393	393	(B) county with a population of under
394	394	200,000 750
395	395	(15) justice of the peace or constable:
396	396	(A) county with a population of 200,000 or
397	397	more 1,000
398	398	(B) county with a population of under
399	399	200,000 375
400	400	(16) county surveyor75
401	401	(17) office of the county government for which this
402	402	schedule does not otherwise prescribe a fee 750
403	403	(18) appraisal district director:
404	404	(A) county with a population of 200,000 or
405	405	more 1,250
406	406	(B) county with a population of under
407	407	200,000 750
408	408	SECTION 15. The following provisions of the Tax Code are
409	409	repealed:
410	410	(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h),
411	411	(i), (j), and (k);
412	412	(2) Section 6.031;
413	413	(3) Section 6.033;
414	414	(4) Section 6.034;
415	415	(5) Section 6.037;
416	416	(6) Section 6.052(f);
417	417	(7) Section 6.10; and
418	418	(8) Sections 6.41(d-2), (d-3), (d-4), (d-5), (d-6),
419	419	(d-7), (d-8), (d-9), and (i).
420	420	SECTION 16. (a) Appraisal district directors shall be
421	421	elected as provided by Section 6.03, Tax Code, as amended by this
422	422	Act, beginning with the primary and general elections conducted in
423	423	2018. Members then elected take office January 1, 2019.
424	424	(b) The change in the manner of selection of appraisal
425	425	district directors made by this Act does not affect the selection of
426	426	directors who serve on the board before January 1, 2019.
427	427	(c) The term of an appraisal district director serving on
428	428	December 31, 2018, expires on January 1, 2019.
429	429	SECTION 17. (a) The change in the manner of selection of
430	430	appraisal review board members made by Section 6.41, Tax Code, as
431	431	amended by this Act, does not affect the selection of members who
432	432	serve on the board before January 1, 2019.
433	433	(b) The term of an appraisal review board member serving on
434	434	December 31, 2018, expires on January 1, 2019.
435	435	(c) Auxiliary members may be appointed under Section 6.414,
436	436	Tax Code, as amended by this Act, by the elected appraisal review
437	437	board members on or after January 1, 2019.
438	438	(d) The change in the manner of selection of auxiliary
439	439	members made by Section 6.414, Tax Code, as amended by this Act,
440	440	does not affect the selection of auxiliary members who serve before
441	441	January 1, 2019.
442	442	(e) The term of an auxiliary member serving on December 31,
443	443	2018, expires on January 1, 2019.
444	444	SECTION 18. The repeal by this Act of Section 6.41(i), Tax
445	445	Code, and the change in law made by this Act to Section 6.41(j), Tax
446	446	Code, do not apply to an offense committed under either of those
447	447	subsections before January 1, 2019. An offense committed before
448	448	January 1, 2019, is governed by the applicable subsection as it
449	449	existed on the date the offense was committed, and the former law is
450	450	continued in effect for that purpose. For purposes of this section,
451	451	an offense was committed before January 1, 2019, if any element of
452	452	the offense occurred before that date.
453	453	SECTION 19. (a) Except as otherwise provided by this
454	454	section, this Act takes effect January 1, 2019.
455	455	(b) This section and Sections 14, 16, and 17 of this Act take
456	456	effect December 1, 2017.