86R3206 SMT-F
By: Shine H.B. No. 491
A BILL TO BE ENTITLED
AN ACT
relating to the administration of appraisal review boards.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 6.052(a) and (f), Tax Code, are amended
to read as follows:
(a) The board of directors for an appraisal district in
which the appraisal review board members are appointed by the local
administrative district judge under Section 6.41(d-1) [created for
a county with a population of more than 120,000] shall appoint a
taxpayer liaison officer who shall serve at the pleasure of the
board. The taxpayer liaison officer shall administer the public
access functions required by Sections 6.04(d), (e), and (f), and is
responsible for resolving disputes not involving matters that may
be protested under Section 41.41. In addition, the taxpayer
liaison officer is responsible for receiving, and compiling a list
of, comments and suggestions filed by the chief appraiser, a
property owner, or a property owner's agent concerning the matters
listed in Section 5.103(b) or any other matter related to the
fairness and efficiency of the appraisal review board established
for the appraisal district. The taxpayer liaison officer shall
forward to the comptroller comments and suggestions filed under
this subsection in the form and manner prescribed by the
comptroller.
(f) The taxpayer liaison officer for an appraisal district
in which the appraisal review board members are appointed by the
local administrative district judge under [described by] Section
6.41(d-1) is responsible for providing clerical assistance to the
local administrative district judge in the selection of appraisal
review board members. The officer shall deliver to the local
administrative district judge any applications to serve on the
board that are submitted to the officer and shall perform other
duties as requested by the local administrative district judge.
The officer may not influence the process for selecting appraisal
review board members.
SECTION 2. Section 6.41(d-1), Tax Code, is amended to read
as follows:
(d-1) This subsection applies only to an appraisal district
established in [In] a county with a population of 120,000 or more or
to an appraisal district established in a county with a population
of less than 120,000, if the board of directors of the appraisal
district by resolution elects to allow the local administrative
district judge to appoint the members of the appraisal review board
under this subsection. The [the] members of the board are appointed
by the local administrative district judge under Subchapter D,
Chapter 74, Government Code, in the county in which the appraisal
district is established. All applications submitted to the
appraisal district or to the appraisal review board from persons
seeking appointment as a member of the appraisal review board shall
be delivered to the local administrative district judge. The
appraisal district may provide the local administrative district
judge with information regarding whether an applicant for
appointment to or a member of the board owes any delinquent ad
valorem taxes to a taxing unit participating in the appraisal
district.
SECTION 3. Section 6.42, Tax Code, is amended by adding
Subsections (d) and (e) to read as follows:
(d) An appraisal review board established for an appraisal
district established in a county with a population of 120,000 or
more shall establish a checking account with the appraisal
district's depository for the sole purpose of paying:
(1) per diem as required by Subsection (c);
(2) actual and necessary expenses as required by
Subsection (c); and
(3) compensation for auxiliary appraisal review board
members as required by Section 6.414(f).
(e) An appraisal district established in a county with a
population of 120,000 or more shall deposit into the checking
account described by Subsection (d) an amount of money equal to the
amount provided in the appraisal district's budget for the expenses
described by Subsection (d).
SECTION 4. Section 6.43(f), Tax Code, is amended to read as
follows:
(f) The appraisal office shall [may] provide clerical
assistance to the appraisal review board, including assisting the
board with the scheduling and arranging of hearings.
SECTION 5. The changes in law made by this Act apply only to
an ad valorem tax year that begins on or after the effective date of
this Act.
SECTION 6. This Act takes effect January 1, 2020.