Texas 2019 - 86th Regular

Texas House Bill HB491 Compare Versions

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

Old	New	Differences
1	1	86R3206 SMT-F
2	2	By: Shine H.B. No. 491
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the administration of appraisal review boards.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Sections 6.052(a) and (f), Tax Code, are amended
10	10	to read as follows:
11	11	(a) The board of directors for an appraisal district in
12	12	which the appraisal review board members are appointed by the local
13	13	administrative district judge under Section 6.41(d-1) [created for
14	14	a county with a population of more than 120,000] shall appoint a
15	15	taxpayer liaison officer who shall serve at the pleasure of the
16	16	board. The taxpayer liaison officer shall administer the public
17	17	access functions required by Sections 6.04(d), (e), and (f), and is
18	18	responsible for resolving disputes not involving matters that may
19	19	be protested under Section 41.41. In addition, the taxpayer
20	20	liaison officer is responsible for receiving, and compiling a list
21	21	of, comments and suggestions filed by the chief appraiser, a
22	22	property owner, or a property owner's agent concerning the matters
23	23	listed in Section 5.103(b) or any other matter related to the
24	24	fairness and efficiency of the appraisal review board established
25	25	for the appraisal district. The taxpayer liaison officer shall
26	26	forward to the comptroller comments and suggestions filed under
27	27	this subsection in the form and manner prescribed by the
28	28	comptroller.
29	29	(f) The taxpayer liaison officer for an appraisal district
30	30	in which the appraisal review board members are appointed by the
31	31	local administrative district judge under [described by] Section
32	32	6.41(d-1) is responsible for providing clerical assistance to the
33	33	local administrative district judge in the selection of appraisal
34	34	review board members. The officer shall deliver to the local
35	35	administrative district judge any applications to serve on the
36	36	board that are submitted to the officer and shall perform other
37	37	duties as requested by the local administrative district judge.
38	38	The officer may not influence the process for selecting appraisal
39	39	review board members.
40	40	SECTION 2. Section 6.41(d-1), Tax Code, is amended to read
41	41	as follows:
42	42	(d-1) This subsection applies only to an appraisal district
43	43	established in [In] a county with a population of 120,000 or more or
44	44	to an appraisal district established in a county with a population
45	45	of less than 120,000, if the board of directors of the appraisal
46	46	district by resolution elects to allow the local administrative
47	47	district judge to appoint the members of the appraisal review board
48	48	under this subsection. The [the] members of the board are appointed
49	49	by the local administrative district judge under Subchapter D,
50	50	Chapter 74, Government Code, in the county in which the appraisal
51	51	district is established. All applications submitted to the
52	52	appraisal district or to the appraisal review board from persons
53	53	seeking appointment as a member of the appraisal review board shall
54	54	be delivered to the local administrative district judge. The
55	55	appraisal district may provide the local administrative district
56	56	judge with information regarding whether an applicant for
57	57	appointment to or a member of the board owes any delinquent ad
58	58	valorem taxes to a taxing unit participating in the appraisal
59	59	district.
60	60	SECTION 3. Section 6.42, Tax Code, is amended by adding
61	61	Subsections (d) and (e) to read as follows:
62	62	(d) An appraisal review board established for an appraisal
63	63	district established in a county with a population of 120,000 or
64	64	more shall establish a checking account with the appraisal
65	65	district's depository for the sole purpose of paying:
66	66	(1) per diem as required by Subsection (c);
67	67	(2) actual and necessary expenses as required by
68	68	Subsection (c); and
69	69	(3) compensation for auxiliary appraisal review board
70	70	members as required by Section 6.414(f).
71	71	(e) An appraisal district established in a county with a
72	72	population of 120,000 or more shall deposit into the checking
73	73	account described by Subsection (d) an amount of money equal to the
74	74	amount provided in the appraisal district's budget for the expenses
75	75	described by Subsection (d).
76	76	SECTION 4. Section 6.43(f), Tax Code, is amended to read as
77	77	follows:
78	78	(f) The appraisal office shall [may] provide clerical
79	79	assistance to the appraisal review board, including assisting the
80	80	board with the scheduling and arranging of hearings.
81	81	SECTION 5. The changes in law made by this Act apply only to
82	82	an ad valorem tax year that begins on or after the effective date of
83	83	this Act.
84	84	SECTION 6. This Act takes effect January 1, 2020.