Texas 2019 - 86th Regular

Texas House Bill HB1551 Compare Versions

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

Old	New	Differences
1	1	86R751 CJC-D
2	2	By: Hefner H.B. No. 1551
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) and Section
76	76	6.411(c-1), the following persons may not communicate with a member
77	77	of an appraisal review board about a course provided under this
78	78	section or any matter presented or discussed during the course:
79	79	(1) the chief appraiser of the appraisal district for
80	80	which the appraisal review board is established;
81	81	(2) an [another] employee of the appraisal district
82	82	for which the appraisal review board is established;
83	83	(3) a member of the board of directors of the appraisal
84	84	district for which the appraisal review board is established;
85	85	(4) an officer or employee of a taxing unit that
86	86	participates in the appraisal district for which the appraisal
87	87	review board is established; and
88	88	(5) an attorney who represents or whose law firm
89	89	represents the appraisal district or a taxing unit that
90	90	participates in the appraisal district for which the appraisal
91	91	review board is established.
92	92	SECTION 3. Section 5.042, Tax Code, is amended by adding
93	93	Subsection (b-1) to read as follows:
94	94	(b-1) For purposes of removal under Chapter 87, Local
95	95	Government Code, "incompetency" in the case of a chief appraiser
96	96	includes the failure of the chief appraiser to complete, within the
97	97	period provided by Subsection (b) after the date the chief
98	98	appraiser is first elected or appointed, the course of training
99	99	required by Subsection (a).
100	100	SECTION 4. Sections 6.035(a), (b), and (d), Tax Code, are
101	101	amended to read as follows:
102	102	(a) An individual is ineligible to serve on an appraisal
103	103	district board of directors or [and is disqualified from
104	104	employment] as chief appraiser if the individual:
105	105	(1) is related within the second degree by
106	106	consanguinity or affinity, as determined under Chapter 573,
107	107	Government Code, to an individual who is engaged in the business of
108	108	appraising property for compensation for use in proceedings under
109	109	this title or of representing property owners for compensation in
110	110	proceedings under this title in the appraisal district; or
111	111	(2) owns property on which delinquent taxes have been
112	112	owed to a taxing unit for more than 60 days after the date the
113	113	individual knew or should have known of the delinquency unless:
114	114	(A) the delinquent taxes and any penalties and
115	115	interest are being paid under an installment payment agreement
116	116	under Section 33.02; or
117	117	(B) a suit to collect the delinquent taxes is
118	118	deferred or abated under Section 33.06 or 33.065.
119	119	(b) A member of an appraisal district board of directors or
120	120	a chief appraiser commits an offense if the board member or chief
121	121	appraiser continues to hold office [or the chief appraiser remains
122	122	employed] knowing that an individual related within the second
123	123	degree by consanguinity or affinity, as determined under Chapter
124	124	573, Government Code, to the board member or chief appraiser is
125	125	engaged in the business of appraising property for compensation for
126	126	use in proceedings under this title or of representing property
127	127	owners for compensation in proceedings under this title in the
128	128	appraisal district in which the member or chief appraiser serves
129	129	[or the chief appraiser is employed]. An offense under this
130	130	subsection is a Class B misdemeanor.
131	131	(d) An appraisal performed by a chief appraiser in a private
132	132	capacity or by an individual related within the second degree by
133	133	consanguinity or affinity, as determined under Chapter 573,
134	134	Government Code, to the chief appraiser may not be used as evidence
135	135	in a protest or challenge under Chapter 41 or an appeal under
136	136	Chapter 42 concerning property that is taxable in the appraisal
137	137	district in which the chief appraiser serves [is employed].
138	138	SECTION 5. The heading to Section 6.05, Tax Code, is amended
139	139	to read as follows:
140	140	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
141	141	SECTION 6. Sections 6.05(b), (c), and (d), Tax Code, are
142	142	amended to read as follows:
143	143	(b) The board of directors of an appraisal district may
144	144	contract with an appraisal office in another district [or with a
145	145	taxing unit in the district] to perform the duties of the appraisal
146	146	office for the district.
147	147	(c) The chief appraiser is the chief administrator of the
148	148	appraisal office. The [Except as provided by Section 6.0501, the]
149	149	chief appraiser is elected at the general election for state and
150	150	county officers by the voters of the county in which the appraisal
151	151	district is established. The chief appraiser serves a two-year
152	152	term beginning January 1 of each odd-numbered year. To be eligible
153	153	to serve as chief appraiser, an individual must be a resident of the
154	154	county in which the appraisal district is established and must have
155	155	resided in the county for at least four years preceding the date the
156	156	individual takes office [appointed by and serves at the pleasure of
157	157	the appraisal district board of directors. If a taxing unit
158	158	performs the duties of the appraisal office pursuant to a contract,
159	159	the assessor for the unit is the chief appraiser. To be eligible to
160	160	be appointed or serve as a chief appraiser, a person must be
161	161	certified as a registered professional appraiser under Section
162	162	1151.160, Occupations Code, possess an MAI professional
163	163	designation from the Appraisal Institute, or possess an Assessment
164	164	Administration Specialist (AAS), Certified Assessment Evaluator
165	165	(CAE), or Residential Evaluation Specialist (RES) professional
166	166	designation from the International Association of Assessing
167	167	Officers. A person who is eligible to be appointed or serve as a
168	168	chief appraiser by having a professional designation described by
169	169	this subsection must become certified as a registered professional
170	170	appraiser under Section 1151.160, Occupations Code, not later than
171	171	the fifth anniversary of the date the person is appointed or begins
172	172	to serve as chief appraiser. A chief appraiser who is not eligible
173	173	to be appointed or serve as chief appraiser may not perform an
174	174	action authorized or required by law to be performed by a chief
175	175	appraiser, including the preparation, certification, or submission
176	176	of any part of the appraisal roll. Not later than January 1 of each
177	177	year, a chief appraiser shall notify the comptroller in writing
178	178	that the chief appraiser is either eligible to be appointed or serve
179	179	as the chief appraiser or not eligible to be appointed or serve as
180	180	the chief appraiser].
181	181	(d) The [Except as provided by Section 6.0501, the] chief
182	182	appraiser is entitled to compensation as provided by the budget
183	183	adopted by the board of directors. The chief appraiser's
184	184	compensation may not be directly or indirectly linked to an
185	185	increase in the total market, appraised, or taxable value of
186	186	property in the appraisal district. The [Except as provided by
187	187	Section 6.0501, the] chief appraiser may employ and compensate
188	188	professional, clerical, and other personnel as provided by the
189	189	budget, with the exception of a general counsel to the appraisal
190	190	district.
191	191	SECTION 7. Subchapter A, Chapter 6, Tax Code, is amended by
192	192	adding Section 6.0502 to read as follows:
193	193	Sec. 6.0502. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
194	194	FEE. (a) Except as provided by this section, Chapter 144, Election
195	195	Code, applies to a candidate for the office of chief appraiser of an
196	196	appraisal district.
197	197	(b) An application for a place on the ballot must be filed
198	198	with the county judge of the county for which the appraisal district
199	199	is established and be accompanied by a filing fee of:
200	200	(1) $1,250 for a county with a population of 200,000 or
201	201	more; or
202	202	(2) $750 for a county with a population of less than
203	203	200,000.
204	204	(c) A filing fee received under this section shall be
205	205	deposited in the county treasury to the credit of the county general
206	206	fund.
207	207	SECTION 8. Sections 6.41(i) and (j), Tax Code, are amended
208	208	to read as follows:
209	209	(i) This subsection applies only to an appraisal district
210	210	described by Subsection (d-1). The [A] chief appraiser of the
211	211	appraisal district, an [or another] employee or agent of the
212	212	appraisal district, a member of the appraisal review board for the
213	213	appraisal district, a member of the board of directors of the
214	214	appraisal district, a property tax consultant, or an agent of a
215	215	property owner commits an offense if the person communicates with
216	216	the local administrative district judge regarding the appointment
217	217	of appraisal review board members. This subsection does not apply
218	218	to:
219	219	(1) a communication between a member of the appraisal
220	220	review board and the local administrative district judge regarding
221	221	the member's reappointment to the board;
222	222	(2) a communication between the taxpayer liaison
223	223	officer for the appraisal district and the local administrative
224	224	district judge in the course of the performance of the officer's
225	225	clerical duties so long as the officer does not offer an opinion or
226	226	comment regarding the appointment of appraisal review board
227	227	members;
228	228	(3) a communication between the [a] chief appraiser of
229	229	the appraisal district, an [or another] employee or agent of the
230	230	appraisal district, a member of the appraisal review board for the
231	231	appraisal district, or a member of the board of directors of the
232	232	appraisal district and the local administrative district judge
233	233	regarding information relating to or described by Subsection (d-1),
234	234	(d-5), or (f) of this section or Section 411.1296, Government Code;
235	235	or
236	236	(4) a communication between a property tax consultant
237	237	or a property owner or an agent of the property owner and the
238	238	taxpayer liaison officer for the appraisal district regarding
239	239	information relating to or described by Subsection (f). The
240	240	taxpayer liaison officer for the appraisal district shall report
241	241	the contents of the communication relating to or described by
242	242	Subsection (f) to the local administrative district judge.
243	243	(j) The [A] chief appraiser of an appraisal district or an
244	244	[another] employee or agent of an appraisal district commits an
245	245	offense if the person communicates with a member of the appraisal
246	246	review board for the appraisal district, a member of the board of
247	247	directors of the appraisal district, or, if the appraisal district
248	248	is an appraisal district described by Subsection (d-1), the local
249	249	administrative district judge regarding a ranking, scoring, or
250	250	reporting of the percentage by which the appraisal review board or a
251	251	panel of the board reduces the appraised value of property.
252	252	SECTION 9. Sections 6.411(a), (b), and (c-1), Tax Code, are
253	253	amended to read as follows:
254	254	(a) A member of an appraisal review board commits an offense
255	255	if the member communicates with the chief appraiser of, an [or
256	256	another] employee of, or a member of the board of directors of the
257	257	appraisal district for which the appraisal review board is
258	258	established in violation of Section 41.66(f).
259	259	(b) The [A] chief appraiser of an appraisal district, an [or
260	260	another] employee of an appraisal district, a member of a board of
261	261	directors of an appraisal district, or a property tax consultant or
262	262	attorney representing a party to a proceeding before the appraisal
263	263	review board commits an offense if the person communicates with a
264	264	member of the appraisal review board established for the appraisal
265	265	district with the intent to influence a decision by the member in
266	266	the member's capacity as a member of the appraisal review board.
267	267	(c-1) This section does not apply to communications with a
268	268	member of an appraisal review board by the chief appraiser of an
269	269	appraisal district, an [or another] employee of an appraisal
270	270	district, [or] a member of the board of directors of an appraisal
271	271	district, or a property tax consultant or attorney representing a
272	272	party to a proceeding before the appraisal review board:
273	273	(1) during a hearing on a protest or other proceeding
274	274	before the appraisal review board;
275	275	(2) that constitute social conversation;
276	276	(3) that are specifically limited to and involve
277	277	administrative, clerical, or logistical matters related to the
278	278	scheduling and operation of hearings, the processing of documents,
279	279	the issuance of orders, notices, and subpoenas, and the operation,
280	280	appointment, composition, or attendance at training of the
281	281	appraisal review board; or
282	282	(4) that are necessary and appropriate to enable the
283	283	board of directors of the appraisal district to determine whether
284	284	to appoint, reappoint, or remove a person as a member or the
285	285	chairman or secretary of the appraisal review board.
286	286	SECTION 10. Section 22.28(d), Tax Code, is amended to read
287	287	as follows:
288	288	(d) To help defray the costs of administering this chapter,
289	289	a collector who collects a penalty imposed under Subsection (a)
290	290	shall remit to the appraisal district of [that employs] the chief
291	291	appraiser who imposed the penalty an amount equal to five percent of
292	292	the penalty amount collected.
293	293	SECTION 11. Section 87.041(a), Local Government Code, is
294	294	amended to read as follows:
295	295	(a) The commissioners court of a county may fill a vacancy
296	296	in the office of:
297	297	(1) county judge;
298	298	(2) county clerk;
299	299	(3) district and county clerk;
300	300	(4) sheriff;
301	301	(5) county attorney;
302	302	(6) county treasurer;
303	303	(7) county surveyor;
304	304	(8) county tax assessor-collector;
305	305	(9) justice of the peace; [or]
306	306	(10) constable; or
307	307	(11) chief appraiser.
308	308	SECTION 12. Section 1151.164, Occupations Code, is amended
309	309	to read as follows:
310	310	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
311	311	department shall implement a training program for newly elected or
312	312	appointed chief appraisers and shall prescribe the curriculum for
313	313	the training program as provided by this section.
314	314	(b) The training program must provide the chief appraiser
315	315	[appointee] with information regarding:
316	316	(1) this chapter;
317	317	(2) the programs operated by the department;
318	318	(3) the role and functions of the department;
319	319	(4) the rules of the commission, with an emphasis on
320	320	the rules that relate to ethical behavior;
321	321	(5) the role and functions of the chief appraiser, the
322	322	appraisal district board of directors, and the appraisal review
323	323	board;
324	324	(6) the importance of maintaining the independence of
325	325	an appraisal office from political pressure;
326	326	(7) the importance of prompt and courteous treatment
327	327	of the public;
328	328	(8) the finance and budgeting requirements for an
329	329	appraisal district, including appropriate controls to ensure that
330	330	expenditures are proper; and
331	331	(9) the requirements of:
332	332	(A) the open meetings law, Chapter 551,
333	333	Government Code;
334	334	(B) the public information law, Chapter 552,
335	335	Government Code;
336	336	(C) the administrative procedure law, Chapter
337	337	2001, Government Code;
338	338	(D) other laws relating to public officials,
339	339	including conflict-of-interest laws; and
340	340	(E) the standards of ethics imposed by the
341	341	Uniform Standards of Professional Appraisal Practice.
342	342	SECTION 13. Sections 5.042(c) and 6.0501, Tax Code, are
343	343	repealed.
344	344	SECTION 14. The first election required by Section 6.05(c),
345	345	Tax Code, as amended by this Act, shall be held to fill the term of
346	346	office of the chief appraiser that begins January 1, 2021. The
347	347	change in law made by this Act to Section 6.05, Tax Code, does not
348	348	affect the appointment by an appraisal district board of directors
349	349	of a person to serve as chief appraiser before the effective date of
350	350	this Act, and that person continues to serve at the pleasure of the
351	351	appraisal district board of directors as provided by the former law
352	352	until removed by the board of directors or until the person elected
353	353	to that position for the term that begins January 1, 2021, has
354	354	qualified for office. A vacancy in the office of chief appraiser
355	355	that occurs on or after the effective date of this Act is filled by
356	356	appointment by the commissioners court, as provided by Section
357	357	87.041(a), Local Government Code, as amended by this Act.
358	358	SECTION 15. This Act takes effect September 1, 2019.