Texas 2019 - 86th Regular

Texas House Bill HB1485 Compare Versions

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

Old	New	Differences
1	1	86R6904 CJC-D
2	2	By: Metcalf H.B. No. 1485
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection of the chief appraiser of an appraisal
8	8	district; authorizing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.15, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
13	13	taxing unit may not employ any person for the purpose of appraising
14	14	property for taxation purposes [except to the extent necessary to
15	15	perform a contract under Section 6.05(b) of this code].
16	16	SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
17	17	Tax Code, are amended to read as follows:
18	18	(c) The comptroller may contract with service providers to
19	19	assist with the duties imposed under Subsection (a), but the course
20	20	required may not be provided by an appraisal district, the chief
21	21	appraiser of an appraisal district, an [or another] employee of an
22	22	appraisal district, a member of the board of directors of an
23	23	appraisal district, a member of an appraisal review board, or a
24	24	taxing unit. The comptroller may assess a fee to recover a portion
25	25	of the costs incurred for the training course, but the fee may not
26	26	exceed $50 per person trained.
27	27	(e-1) In addition to the course established under
28	28	Subsection (a), the comptroller shall approve curricula and provide
29	29	materials for use in a continuing education course for members of an
30	30	appraisal review board. The curricula and materials must include
31	31	information regarding:
32	32	(1) the cost, income, and market data comparison
33	33	methods of appraising property;
34	34	(2) the appraisal of business personal property;
35	35	(3) the determination of capitalization rates for
36	36	property appraisal purposes;
37	37	(4) the duties of an appraisal review board;
38	38	(5) the requirements regarding the independence of an
39	39	appraisal review board from the board of directors, [and] the chief
40	40	appraiser, and [other] employees of the appraisal district;
41	41	(6) the prohibitions against ex parte communications
42	42	applicable to appraisal review board members;
43	43	(7) the Uniform Standards of Professional Appraisal
44	44	Practice;
45	45	(8) the duty of the appraisal district to substantiate
46	46	the district's determination of the value of property;
47	47	(9) the requirements regarding the equal and uniform
48	48	appraisal of property;
49	49	(10) the right of a property owner to protest the
50	50	appraisal of the property as provided by Chapter 41; and
51	51	(11) a detailed explanation of each of the actions
52	52	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
53	53	41.42, and 41.43 so that members are fully aware of each of the
54	54	grounds on which a property appraisal can be appealed.
55	55	(e-3) The comptroller may contract with service providers
56	56	to assist with the duties imposed under Subsection (e-1), but the
57	57	course required by that subsection may not be provided by an
58	58	appraisal district, the chief appraiser of an appraisal district,
59	59	an [or another] employee of an appraisal district, a member of the
60	60	board of directors of an appraisal district, a member of an
61	61	appraisal review board, or a taxing unit. The comptroller may
62	62	assess a fee to recover a portion of the costs incurred for the
63	63	continuing education course, but the fee may not exceed $50 for each
64	64	person trained.
65	65	(f) The comptroller may not advise a property owner, a
66	66	property owner's agent, [or] the chief appraiser of an appraisal
67	67	district, or an [another] employee of an appraisal district on a
68	68	matter that the comptroller knows is the subject of a protest to the
69	69	appraisal review board. The comptroller may provide advice to an
70	70	appraisal review board member as authorized by Subsection (a)(4) of
71	71	this section or Section 5.103 and may communicate with the chairman
72	72	of an appraisal review board or a taxpayer liaison officer
73	73	concerning a complaint filed under Section 6.052.
74	74	(g) Except during a hearing or other appraisal review board
75	75	proceeding and as provided by Subsection (h) of this section and
76	76	Section 6.411(c-1), the following persons may not communicate with
77	77	a member of an appraisal review board about a course provided under
78	78	this section or any matter presented or discussed during the
79	79	course:
80	80	(1) the chief appraiser of the appraisal district for
81	81	which the appraisal review board is established;
82	82	(2) an [another] employee of the appraisal district
83	83	for which the appraisal review board is established;
84	84	(3) a member of the board of directors of the appraisal
85	85	district for which the appraisal review board is established;
86	86	(4) an officer or employee of a taxing unit that
87	87	participates in the appraisal district for which the appraisal
88	88	review board is established; and
89	89	(5) an attorney who represents or whose law firm
90	90	represents the appraisal district or a taxing unit that
91	91	participates in the appraisal district for which the appraisal
92	92	review board is established.
93	93	SECTION 3. Section 5.042, Tax Code, is amended by adding
94	94	Subsection (b-1) to read as follows:
95	95	(b-1) For purposes of removal under Chapter 87, Local
96	96	Government Code, "incompetency" in the case of a chief appraiser
97	97	includes the failure of the chief appraiser to complete, within the
98	98	period provided by Subsection (b) after the date the chief
99	99	appraiser is first elected or appointed, the course of training
100	100	required by Subsection (a).
101	101	SECTION 4. Sections 6.035(a), (b), and (d), Tax Code, are
102	102	amended to read as follows:
103	103	(a) An individual is ineligible to serve on an appraisal
104	104	district board of directors or [and is disqualified from
105	105	employment] as chief appraiser if the individual:
106	106	(1) is related within the second degree by
107	107	consanguinity or affinity, as determined under Chapter 573,
108	108	Government Code, to an individual who is engaged in the business of
109	109	appraising property for compensation for use in proceedings under
110	110	this title or of representing property owners for compensation in
111	111	proceedings under this title in the appraisal district; or
112	112	(2) owns property on which delinquent taxes have been
113	113	owed to a taxing unit for more than 60 days after the date the
114	114	individual knew or should have known of the delinquency unless:
115	115	(A) the delinquent taxes and any penalties and
116	116	interest are being paid under an installment payment agreement
117	117	under Section 33.02; or
118	118	(B) a suit to collect the delinquent taxes is
119	119	deferred or abated under Section 33.06 or 33.065.
120	120	(b) A member of an appraisal district board of directors or
121	121	a chief appraiser commits an offense if the board member or chief
122	122	appraiser continues to hold office [or the chief appraiser remains
123	123	employed] knowing that an individual related within the second
124	124	degree by consanguinity or affinity, as determined under Chapter
125	125	573, Government Code, to the board member or chief appraiser is
126	126	engaged in the business of appraising property for compensation for
127	127	use in proceedings under this title or of representing property
128	128	owners for compensation in proceedings under this title in the
129	129	appraisal district in which the member or chief appraiser serves
130	130	[or the chief appraiser is employed]. An offense under this
131	131	subsection is a Class B misdemeanor.
132	132	(d) An appraisal performed by a chief appraiser in a private
133	133	capacity or by an individual related within the second degree by
134	134	consanguinity or affinity, as determined under Chapter 573,
135	135	Government Code, to the chief appraiser may not be used as evidence
136	136	in a protest or challenge under Chapter 41 or an appeal under
137	137	Chapter 42 concerning property that is taxable in the appraisal
138	138	district in which the chief appraiser serves [is employed].
139	139	SECTION 5. The heading to Section 6.05, Tax Code, is amended
140	140	to read as follows:
141	141	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
142	142	SECTION 6. Sections 6.05(b), (c), and (d), Tax Code, are
143	143	amended to read as follows:
144	144	(b) The board of directors of an appraisal district may
145	145	contract with an appraisal office in another district [or with a
146	146	taxing unit in the district] to perform the duties of the appraisal
147	147	office for the district.
148	148	(c) The chief appraiser is the chief administrator of the
149	149	appraisal office. The [Except as provided by Section 6.0501, the]
150	150	chief appraiser is elected at the general election for state and
151	151	county officers by the voters of the county in which the appraisal
152	152	district is established. The chief appraiser serves a two-year
153	153	term beginning January 1 of each odd-numbered year. To be eligible
154	154	to serve as chief appraiser, an individual must be a resident of the
155	155	county in which the appraisal district is established and must have
156	156	resided in the county for at least four years preceding the date the
157	157	individual takes office [appointed by and serves at the pleasure of
158	158	the appraisal district board of directors. If a taxing unit
159	159	performs the duties of the appraisal office pursuant to a contract,
160	160	the assessor for the unit is the chief appraiser. To be eligible to
161	161	be appointed or serve as a chief appraiser, a person must be
162	162	certified as a registered professional appraiser under Section
163	163	1151.160, Occupations Code, possess an MAI professional
164	164	designation from the Appraisal Institute, or possess an Assessment
165	165	Administration Specialist (AAS), Certified Assessment Evaluator
166	166	(CAE), or Residential Evaluation Specialist (RES) professional
167	167	designation from the International Association of Assessing
168	168	Officers. A person who is eligible to be appointed or serve as a
169	169	chief appraiser by having a professional designation described by
170	170	this subsection must become certified as a registered professional
171	171	appraiser under Section 1151.160, Occupations Code, not later than
172	172	the fifth anniversary of the date the person is appointed or begins
173	173	to serve as chief appraiser. A chief appraiser who is not eligible
174	174	to be appointed or serve as chief appraiser may not perform an
175	175	action authorized or required by law to be performed by a chief
176	176	appraiser, including the preparation, certification, or submission
177	177	of any part of the appraisal roll. Not later than January 1 of each
178	178	year, a chief appraiser shall notify the comptroller in writing
179	179	that the chief appraiser is either eligible to be appointed or serve
180	180	as the chief appraiser or not eligible to be appointed or serve as
181	181	the chief appraiser].
182	182	(d) The [Except as provided by Section 6.0501, the] chief
183	183	appraiser is entitled to compensation as provided by the budget
184	184	adopted by the board of directors. The chief appraiser's
185	185	compensation may not be directly or indirectly linked to an
186	186	increase in the total market, appraised, or taxable value of
187	187	property in the appraisal district. The [Except as provided by
188	188	Section 6.0501, the] chief appraiser may employ and compensate
189	189	professional, clerical, and other personnel as provided by the
190	190	budget, with the exception of a general counsel to the appraisal
191	191	district.
192	192	SECTION 7. Sections 6.41(i) and (j), Tax Code, are amended
193	193	to read as follows:
194	194	(i) This subsection applies only to an appraisal district
195	195	described by Subsection (d-1). The [A] chief appraiser of the
196	196	appraisal district, an [or another] employee or agent of the
197	197	appraisal district, a member of the appraisal review board for the
198	198	appraisal district, a member of the board of directors of the
199	199	appraisal district, a property tax consultant, or an agent of a
200	200	property owner commits an offense if the person communicates with
201	201	the local administrative district judge regarding the appointment
202	202	of appraisal review board members. This subsection does not apply
203	203	to:
204	204	(1) a communication between a member of the appraisal
205	205	review board and the local administrative district judge regarding
206	206	the member's reappointment to the board;
207	207	(2) a communication between the taxpayer liaison
208	208	officer for the appraisal district and the local administrative
209	209	district judge in the course of the performance of the officer's
210	210	clerical duties so long as the officer does not offer an opinion or
211	211	comment regarding the appointment of appraisal review board
212	212	members;
213	213	(3) a communication between the [a] chief appraiser of
214	214	the appraisal district, an [or another] employee or agent of the
215	215	appraisal district, a member of the appraisal review board for the
216	216	appraisal district, or a member of the board of directors of the
217	217	appraisal district and the local administrative district judge
218	218	regarding information relating to or described by Subsection (d-1),
219	219	(d-5), or (f) of this section or Section 411.1296, Government Code;
220	220	or
221	221	(4) a communication between a property tax consultant
222	222	or a property owner or an agent of the property owner and the
223	223	taxpayer liaison officer for the appraisal district regarding
224	224	information relating to or described by Subsection (f). The
225	225	taxpayer liaison officer for the appraisal district shall report
226	226	the contents of the communication relating to or described by
227	227	Subsection (f) to the local administrative district judge.
228	228	(j) The [A] chief appraiser of an appraisal district or an
229	229	[another] employee or agent of an appraisal district commits an
230	230	offense if the person communicates with a member of the appraisal
231	231	review board for the appraisal district, a member of the board of
232	232	directors of the appraisal district, or, if the appraisal district
233	233	is an appraisal district described by Subsection (d-1), the local
234	234	administrative district judge regarding a ranking, scoring, or
235	235	reporting of the percentage by which the appraisal review board or a
236	236	panel of the board reduces the appraised value of property.
237	237	SECTION 8. Sections 6.411(a), (b), and (c-1), Tax Code, are
238	238	amended to read as follows:
239	239	(a) A member of an appraisal review board commits an offense
240	240	if the member communicates with the chief appraiser of, an [or
241	241	another] employee of, or a member of the board of directors of the
242	242	appraisal district for which the appraisal review board is
243	243	established in violation of Section 41.66(f).
244	244	(b) The [A] chief appraiser of an appraisal district, an [or
245	245	another] employee of an appraisal district, a member of a board of
246	246	directors of an appraisal district, or a property tax consultant or
247	247	attorney representing a party to a proceeding before the appraisal
248	248	review board commits an offense if the person communicates with a
249	249	member of the appraisal review board established for the appraisal
250	250	district with the intent to influence a decision by the member in
251	251	the member's capacity as a member of the appraisal review board.
252	252	(c-1) This section does not apply to communications with a
253	253	member of an appraisal review board by the chief appraiser of an
254	254	appraisal district, an [or another] employee of an appraisal
255	255	district, [or] a member of the board of directors of an appraisal
256	256	district, or a property tax consultant or attorney representing a
257	257	party to a proceeding before the appraisal review board:
258	258	(1) during a hearing on a protest or other proceeding
259	259	before the appraisal review board;
260	260	(2) that constitute social conversation;
261	261	(3) that are specifically limited to and involve
262	262	administrative, clerical, or logistical matters related to the
263	263	scheduling and operation of hearings, the processing of documents,
264	264	the issuance of orders, notices, and subpoenas, and the operation,
265	265	appointment, composition, or attendance at training of the
266	266	appraisal review board; or
267	267	(4) that are necessary and appropriate to enable the
268	268	board of directors of the appraisal district to determine whether
269	269	to appoint, reappoint, or remove a person as a member or the
270	270	chairman or secretary of the appraisal review board.
271	271	SECTION 9. Section 22.28(d), Tax Code, is amended to read as
272	272	follows:
273	273	(d) To help defray the costs of administering this chapter,
274	274	a collector who collects a penalty imposed under Subsection (a)
275	275	shall remit to the appraisal district of [that employs] the chief
276	276	appraiser who imposed the penalty an amount equal to five percent of
277	277	the penalty amount collected.
278	278	SECTION 10. Section 42.21(d), Tax Code, is amended to read
279	279	as follows:
280	280	(d) An appraisal district is served by service on the chief
281	281	appraiser at any time or by service on any other officer or an
282	282	employee of the appraisal district present at the appraisal office
283	283	at a time when the appraisal office is open for business with the
284	284	public. An appraisal review board is served by service on the
285	285	chairman of the appraisal review board. Citation of a party is
286	286	issued and served in the manner provided by law for civil suits
287	287	generally.
288	288	SECTION 11. Section 172.024(a), Election Code, is amended
289	289	to read as follows:
290	290	(a) The filing fee for a candidate for nomination in the
291	291	general primary election is as follows:
292	292	(1) United States senator $5,000
293	293	(2) office elected statewide, except United States
294	294	senator 3,750
295	295	(3) United States representative 3,125
296	296	(4) state senator 1,250
297	297	(5) state representative 750
298	298	(6) member, State Board of Education 300
299	299	(7) chief justice or justice, court of appeals, other
300	300	than a justice specified by Subdivision (8) 1,875
301	301	(8) chief justice or justice of a court of appeals that
302	302	serves a court of appeals district in which a county with a
303	303	population of more than one million is wholly or partly
304	304	situated 2,500
305	305	(9) district judge or judge specified by Section
306	306	52.092(d) for which this schedule does not otherwise prescribe a
307	307	fee 1,500
308	308	(10) district or criminal district judge of a court in
309	309	a judicial district wholly contained in a county with a population
310	310	of more than 1.5 million 2,500
311	311	(11) judge, statutory county court, other than a judge
312	312	specified by Subdivision (12) 1,500
313	313	(12) judge of a statutory county court in a county with
314	314	a population of more than 1.5 million 2,500
315	315	(13) district attorney, criminal district attorney,
316	316	or county attorney performing the duties of a district
317	317	attorney 1,250
318	318	(14) county commissioner, district clerk, county
319	319	clerk, sheriff, county tax assessor-collector, county treasurer,
320	320	or judge, constitutional county court:
321	321	(A) county with a population of 200,000 or
322	322	more 1,250
323	323	(B) county with a population of under
324	324	200,000 750
325	325	(15) justice of the peace or constable:
326	326	(A) county with a population of 200,000 or
327	327	more 1,000
328	328	(B) county with a population of under
329	329	200,000 375
330	330	(16) county surveyor75
331	331	(17) office of the county government for which this
332	332	schedule does not otherwise prescribe a fee 750
333	333	(18) chief appraiser of an appraisal district:
334	334	(A) county with a population of 200,000 or
335	335	more 1,250
336	336	(B) county with a population of under
337	337	200,000 750
338	338	SECTION 12. Section 87.041(a), Local Government Code, is
339	339	amended to read as follows:
340	340	(a) The commissioners court of a county may fill a vacancy
341	341	in the office of:
342	342	(1) county judge;
343	343	(2) county clerk;
344	344	(3) district and county clerk;
345	345	(4) sheriff;
346	346	(5) county attorney;
347	347	(6) county treasurer;
348	348	(7) county surveyor;
349	349	(8) county tax assessor-collector;
350	350	(9) justice of the peace; [or]
351	351	(10) constable; or
352	352	(11) chief appraiser.
353	353	SECTION 13. Section 1151.164, Occupations Code, is amended
354	354	to read as follows:
355	355	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
356	356	department shall implement a training program for newly elected or
357	357	appointed chief appraisers and shall prescribe the curriculum for
358	358	the training program as provided by this section.
359	359	(b) The training program must provide the chief appraiser
360	360	[appointee] with information regarding:
361	361	(1) this chapter;
362	362	(2) the programs operated by the department;
363	363	(3) the role and functions of the department;
364	364	(4) the rules of the commission, with an emphasis on
365	365	the rules that relate to ethical behavior;
366	366	(5) the role and functions of the chief appraiser, the
367	367	appraisal district board of directors, and the appraisal review
368	368	board;
369	369	(6) the importance of maintaining the independence of
370	370	an appraisal office from political pressure;
371	371	(7) the importance of prompt and courteous treatment
372	372	of the public;
373	373	(8) the finance and budgeting requirements for an
374	374	appraisal district, including appropriate controls to ensure that
375	375	expenditures are proper; and
376	376	(9) the requirements of:
377	377	(A) the open meetings law, Chapter 551,
378	378	Government Code;
379	379	(B) the public information law, Chapter 552,
380	380	Government Code;
381	381	(C) the administrative procedure law, Chapter
382	382	2001, Government Code;
383	383	(D) other laws relating to public officials,
384	384	including conflict-of-interest laws; and
385	385	(E) the standards of ethics imposed by the
386	386	Uniform Standards of Professional Appraisal Practice.
387	387	SECTION 14. Sections 5.042(c) and 6.0501, Tax Code, are
388	388	repealed.
389	389	SECTION 15. (a) Chief appraisers shall be elected as
390	390	provided by Section 6.05, Tax Code, as amended by this Act,
391	391	beginning with the primary and general elections conducted in 2020.
392	392	Chief appraisers then elected take office January 1, 2021.
393	393	(b) The change in the manner of selection of chief
394	394	appraisers made by this Act does not affect the selection of a chief
395	395	appraiser who is appointed by the appraisal district board of
396	396	directors before January 1, 2020, and that person continues to
397	397	serve at the pleasure of the board of directors as provided by the
398	398	former law until removed by the board of directors or until the
399	399	person elected as chief appraiser for the term that begins January
400	400	1, 2021, has qualified for office.
401	401	SECTION 16. The change in law made by this Act to Section
402	402	6.41(j), Tax Code, does not apply to an offense committed under that
403	403	subsection before January 1, 2021. An offense committed before
404	404	January 1, 2021, is governed by Section 6.41(j), Tax Code, as that
405	405	section existed on the date the offense was committed, and the
406	406	former law is continued in effect for that purpose. For purposes of
407	407	this section, an offense was committed before January 1, 2021, if
408	408	any element of the offense occurred before that date.
409	409	SECTION 17. (a) Except as otherwise provided by this
410	410	section, this Act takes effect January 1, 2021.
411	411	(b) This section and Sections 11 and 15 of this Act take
412	412	effect September 1, 2019.