Texas 2017 - 85th 1st C.S.

Texas House Bill HB48 Compare Versions

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

Old	New	Differences
1	1	85S10035 CJC-D
2	2	By: Keough H.B. No. 48
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection and administration of an appraisal review
8	8	board; authorizing 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. Sections 6.41(a), (b), (c), (d), (f), (j), and
39	39	(k), Tax Code, are amended to read as follows:
40	40	(a) An [The] appraisal review board is established for each
41	41	appraisal district.
42	42	(b) The board consists of five [three] members elected by
43	43	the voters of the county in which the district is established at the
44	44	general election for state and county officers. The members serve
45	45	two-year terms beginning on January 1 of odd-numbered years.
46	46	[However, the district board of directors by resolution of a
47	47	majority of its members may increase the size of the appraisal
48	48	review board to the number of members the board of directors
49	49	considers appropriate.]
50	50	(c) To be eligible to serve on the board, an individual must
51	51	be a resident of the county in which the appraisal district is
52	52	established and must have resided in the county [district] for at
53	53	least two years before the date of the individual's election or
54	54	appointment.
55	55	(d) [Except as provided by Subsection (d-1), members of the
56	56	board are appointed by resolution of a majority of the appraisal
57	57	district board of directors.] A vacancy on the board is filled by
58	58	appointment by the commissioners court of the county in which the
59	59	appraisal district is established [in the same manner] for the
60	60	unexpired portion of the term.
61	61	(f) For purposes of Chapter 87, Local Government Code,
62	62	grounds [A member of the board may be removed from the board by a
63	63	majority vote of the appraisal district board of directors, or by
64	64	the local administrative district judge or the judge's designee, as
65	65	applicable, that appointed the member. Grounds] for removal of a
66	66	member of an appraisal review board include [are]:
67	67	(1) a violation of Section 6.412, 6.413, 41.66(f), or
68	68	41.69;
69	69	(2) good cause relating to the attendance of members
70	70	at called meetings of the board as established by written policy
71	71	adopted by a majority of the appraisal district board of directors;
72	72	[or]
73	73	(3) clear and convincing evidence of repeated bias or
74	74	misconduct; or
75	75	(4) failure to complete a course required by Section
76	76	5.041.
77	77	(j) A chief appraiser or another employee or agent of an
78	78	appraisal district commits an offense if the person communicates
79	79	with a member of the appraisal review board for the appraisal
80	80	district or[,] a member of the board of directors of the appraisal
81	81	district[, or, if the appraisal district is an appraisal district
82	82	described by Subsection (d-1), the local administrative district
83	83	judge] regarding a ranking, scoring, or reporting of the percentage
84	84	by which the appraisal review board or a panel of the board reduces
85	85	the appraised value of property.
86	86	(k) An offense under Subsection [(i) or] (j) is a Class A
87	87	misdemeanor.
88	88	SECTION 3. Subchapter C, Chapter 6, Tax Code, is amended by
89	89	adding Section 6.4101 to read as follows:
90	90	Sec. 6.4101. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD
91	91	MEMBER; FILING FEE. (a) Except as provided by this section,
92	92	Chapter 144, Election Code, applies to a candidate for the office of
93	93	member of the appraisal review board of an appraisal district.
94	94	(b) An application for a place on the ballot must be filed
95	95	with the county judge of the county in which the appraisal district
96	96	is established and be accompanied by a filing fee of $250.
97	97	(c) A candidate's name may appear on the ballot only as an
98	98	independent candidate.
99	99	(d) A filing fee received under this section shall be
100	100	deposited in the county treasury to the credit of the county general
101	101	fund.
102	102	SECTION 4. Section 6.411(c-1), Tax Code, is amended to read
103	103	as follows:
104	104	(c-1) This section does not apply to communications with a
105	105	member of an appraisal review board by the chief appraiser or
106	106	another employee or a member of the board of directors of an
107	107	appraisal district or a property tax consultant or attorney
108	108	representing a party to a proceeding before the appraisal review
109	109	board:
110	110	(1) during a hearing on a protest or other proceeding
111	111	before the appraisal review board;
112	112	(2) that constitute social conversation;
113	113	(3) that are specifically limited to and involve
114	114	administrative, clerical, or logistical matters related to the
115	115	scheduling and operation of hearings, the processing of documents,
116	116	the issuance of orders, notices, and subpoenas, and the operation,
117	117	appointment, composition, or attendance at training of the
118	118	appraisal review board; or
119	119	(4) that are necessary and appropriate to enable the
120	120	appraisal review board [of directors of the appraisal district] to
121	121	determine whether to appoint, reappoint, or remove a person as an
122	122	auxiliary board [a] member or as the chairman or secretary of the
123	123	appraisal review board.
124	124	SECTION 5. Section 6.413(a), Tax Code, is amended to read as
125	125	follows:
126	126	(a) An individual is not eligible to be elected or appointed
127	127	to or to serve on the appraisal review board established for an
128	128	appraisal district if the individual or a business entity in which
129	129	the individual has a substantial interest is a party to a contract
130	130	with the appraisal district or with a taxing unit that participates
131	131	in the appraisal district.
132	132	SECTION 6. Sections 6.414(a), (b), and (f), Tax Code, are
133	133	amended to read as follows:
134	134	(a) An [The board of directors of an] appraisal review board
135	135	[district] by resolution of a majority of the members may provide
136	136	for a number of auxiliary appraisal review board members that the
137	137	board considers appropriate to hear taxpayer protests before the
138	138	appraisal review board and to assist the board in performing its
139	139	duties.
140	140	(b) An auxiliary board member is appointed to a one-year
141	141	term by resolution of a majority of the [in the same manner and for
142	142	the same term as an] appraisal review board members. An auxiliary
143	143	board member may not serve more than two consecutive terms. This
144	144	subsection does not limit a person's eligibility for appointment to
145	145	serve nonconsecutive terms. An auxiliary board member [under
146	146	Section 6.41 and] is subject to the same eligibility requirements
147	147	and restrictions as a board member under Sections 6.41, 6.411,
148	148	6.412, and 6.413. A vacancy among the auxiliary board members is
149	149	filled in the same manner as the original appointment to the
150	150	appraisal review board.
151	151	(f) An auxiliary board member is entitled to compensation
152	152	and [as provided by the appraisal district budget and is not
153	153	entitled to a per diem or] reimbursement of expenses as provided by
154	154	[under] Section 6.42(c).
155	155	SECTION 7. Section 6.42(a), Tax Code, is amended to read as
156	156	follows:
157	157	(a) A majority of the appraisal review board constitutes a
158	158	quorum. The board [of directors of the appraisal district] by
159	159	resolution shall select a chairman and a secretary from among the
160	160	board's [the] members [of the appraisal review board]. The board
161	161	[of directors of the appraisal district] is encouraged to select as
162	162	chairman [of the appraisal review board] a member of the [appraisal
163	163	review] board, if any, who has a background in law and property
164	164	appraisal.
165	165	SECTION 8. Section 41.66(g), Tax Code, is amended to read as
166	166	follows:
167	167	(g) At the beginning of a hearing on a protest, each member
168	168	of the appraisal review board hearing the protest must sign an
169	169	affidavit stating that the board member has not communicated with
170	170	another person in violation of Subsection (f). If a board member
171	171	has communicated with another person in violation of Subsection
172	172	(f), the member must be recused from the proceeding and may not
173	173	hear, deliberate on, or vote on the determination of the protest.
174	174	The appraisal review board [of directors of the appraisal district]
175	175	shall adopt and implement a policy concerning the temporary
176	176	replacement of an appraisal review board member who has
177	177	communicated with another person in violation of Subsection (f).
178	178	SECTION 9. Section 52.092, Election Code, is amended by
179	179	adding Subsection (h) to read as follows:
180	180	(h) The secretary of state shall prescribe procedures for
181	181	the listing of the office of member of the appraisal review board of
182	182	an appraisal district on the ballot.
183	183	SECTION 10. The following provisions of the Tax Code are
184	184	repealed:
185	185	(1) Section 6.052(f);
186	186	(2) Sections 6.41(d-1), (d-2), (d-3), (d-4), (d-5),
187	187	(d-6), (d-7), (d-8), (d-9), (e), and (i); and
188	188	(3) Section 6.412(e).
189	189	SECTION 11. (a) Appraisal review board members shall be
190	190	elected under Section 6.41, Tax Code, as amended by this Act,
191	191	beginning with the general election conducted in 2018. Members
192	192	then elected take office January 1, 2019.
193	193	(b) The change in the manner of selection of appraisal
194	194	review board members made by Section 6.41, Tax Code, as amended by
195	195	this Act, does not affect the selection of members who serve on the
196	196	board before January 1, 2019.
197	197	(c) The term of an appraisal review board member serving on
198	198	December 31, 2018, expires on January 1, 2019.
199	199	(d) Auxiliary members may be appointed under Section 6.414,
200	200	Tax Code, as amended by this Act, by the elected appraisal review
201	201	board members on or after January 1, 2019.
202	202	(e) The change in the manner of selection of auxiliary
203	203	members made by Section 6.414, Tax Code, as amended by this Act,
204	204	does not affect the selection of auxiliary members who serve before
205	205	January 1, 2019.
206	206	(f) The term of an auxiliary member serving on December 31,
207	207	2018, expires on January 1, 2019.
208	208	SECTION 12. The repeal by this Act of Section 6.41(i), Tax
209	209	Code, and the change in law made by this Act to Section 6.41(j), Tax
210	210	Code, do not apply to an offense committed under either of those
211	211	subsections before January 1, 2019. An offense committed before
212	212	January 1, 2019, is governed by the applicable subsection as it
213	213	existed on the date the offense was committed, and the former law is
214	214	continued in effect for that purpose. For purposes of this section,
215	215	an offense was committed before January 1, 2019, if any element of
216	216	the offense occurred before that date.
217	217	SECTION 13. (a) Except as otherwise provided by this
218	218	section, this Act takes effect January 1, 2019.
219	219	(b) This section and Sections 3, 9, and 11 of this Act take
220	220	effect January 1, 2018.