Texas 2019 - 86th Regular

Texas Senate Bill SB1987 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Creighton S.B. No. 1987
	2	+	(In the Senate - Filed March 7, 2019; March 19, 2019, read
	3	+	first time and referred to Committee on Property Tax; May 3, 2019,
	4	+	reported favorably by the following vote: Yeas 5, Nays 0;
	5	+	May 3, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
4	9		A BILL TO BE ENTITLED
5	10		AN ACT
6	11		relating to the selection and administration of an appraisal review
7	12		board in certain counties; authorizing a fee.
8	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	14		SECTION 1. Section 6.411(c-1), Tax Code, is amended to read
10	15		as follows:
11	16		(c-1) This section does not apply to communications with a
12	17		member of an appraisal review board by the chief appraiser or
13	18		another employee or a member of the board of directors of an
14	19		appraisal district or a property tax consultant or attorney
15	20		representing a party to a proceeding before the appraisal review
16	21		board:
17	22		(1) during a hearing on a protest or other proceeding
18	23		before the appraisal review board;
19	24		(2) that constitute social conversation;
20	25		(3) that are specifically limited to and involve
21	26		administrative, clerical, or logistical matters related to the
22	27		scheduling and operation of hearings, the processing of documents,
23	28		the issuance of orders, notices, and subpoenas, and the operation,
24	29		appointment, composition, or attendance at training of the
25	30		appraisal review board; or
26	31		(4) that are necessary and appropriate to enable the
27	32		board of directors of the appraisal district, or the appraisal
28	33		review board if elected under Section 6.44, to determine whether to
29	34		appoint, reappoint, or remove a person as a member or the chairman
30	35		or secretary of the appraisal review board.
31	36		SECTION 2. Section 6.413(a), Tax Code, is amended to read as
32	37		follows:
33	38		(a) An individual is not eligible to be elected or appointed
34	39		to or to serve on the appraisal review board established for an
35	40		appraisal district if the individual or a business entity in which
36	41		the individual has a substantial interest is a party to a contract
37	42		with the appraisal district or with a taxing unit that participates
38	43		in the appraisal district.
39	44		SECTION 3. Section 6.414, Tax Code, is amended by adding
40	45		Subsection (h) to read as follows:
41	46		(h) This subsection applies only to an appraisal review
42	47		board elected under Section 6.44. Notwithstanding Subsections (a)
43	48		and (b), the appraisal review board by resolution of a majority of
44	49		the members may provide for a number of auxiliary appraisal review
45	50		board members that the board considers appropriate to hear taxpayer
46	51		protests before the appraisal review board and to assist the board
47	52		in performing its duties. The appraisal review board shall prepare
48	53		a list of names of potential auxiliary board members who meet the
49	54		qualifications for appointment as an auxiliary board member and
50	55		submit the list to the commissioners court of the county in which
51	56		the appraisal district is established. An auxiliary board member
52	57		is appointed by the commissioners court of the county in which the
53	58		appraisal district is established from the list of potential
54	59		members provided by the appraisal review board and is subject to the
55	60		same eligibility requirements and restrictions as a board member
56	61		under Sections 6.41, 6.411, 6.412, and 6.413. An auxiliary board
57	62		member is appointed for a two-year term. A vacancy among the
58	63		auxiliary board members is filled in the same manner as the original
59	64		appointment to the appraisal review board.
60	65		SECTION 4. Subchapter C, Chapter 6, Tax Code, is amended by
61	66		adding Section 6.44 to read as follows:
62	67		Sec. 6.44. APPRAISAL REVIEW BOARD ELECTION AND PROCEDURES
63	68		IN CERTAIN COUNTIES. (a) This section applies only to a county
64	69		that:
65	70		(1) has a population of more than 400,000; and
66	71		(2) is adjacent to a county with a population of more
67	72		than 3.3 million and no other counties with a population of more
68	73		than 300,000.
69	74		(b) An appraisal review board is established for an
70	75		appraisal district in a county described by Subsection (a).
71	76		Section 6.41 does not apply to an appraisal review board
72	77		established under this section.
73	78		(c) The board consists of three members elected by the
74	79		voters of the county at the general election for state and county
75	80		officers. The members serve two-year terms beginning January 1 of
76	81		odd-numbered years.
77	82		(d) To be eligible to serve on the board, an individual must
78	83		be a resident of the county and must have resided in the county for
79	84		at least two years before the date of the individual's election or
80	85		appointment.
81	86		(e) A vacancy on the appraisal review board is filled by
82	87		appointment by resolution of a majority of the appraisal district
83	88		board of directors.
84	89		(f) For purposes of Chapter 87, Local Government Code,
85	90		grounds for removal of a member of an appraisal review board
86	91		include:
87	92		(1) a violation of Section 6.412, 6.413, 41.66(f), or
88	93		41.69;
89	94		(2) good cause relating to the attendance of members
90	95		at called meetings of the board as established by written policy
91	96		adopted by a majority of the appraisal district board of directors;
92	97		(3) clear and convincing evidence of repeated bias or
93	98		misconduct; or
94	99		(4) failure to complete a course required by Section
95	100		5.041.
96	101		(g) Section 6.412(e) does not apply to an appraisal review
97	102		board member elected under this section.
98	103		(h) Notwithstanding Section 6.42(a), the appraisal review
99	104		board by resolution shall select a chairman and a secretary from
100	105		among the board's members. The board is encouraged to select as
101	106		chairman a member of the board, if any, who has a background in law
102	107		and property appraisal.
103	108		SECTION 5. Subchapter C, Chapter 6, Tax Code, is amended by
104	109		adding Section 6.45 to read as follows:
105	110		Sec. 6.45. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD
106	111		MEMBER; FILING FEE. (a) This section applies only to an appraisal
107	112		review board member required to be elected under Section 6.44.
108	113		(b) Except as provided by this section, Chapter 144,
109	114		Election Code, applies to a candidate for the office of member of
110	115		the appraisal review board of an appraisal district.
111	116		(c) An application for a place on the ballot must be filed
112	117		with the county judge of the county for which the appraisal district
113	118		is established and be accompanied by a filing fee of $250.
114	119		(d) A candidate's name may appear on the ballot only as an
115	120		independent candidate.
116	121		(e) A filing fee received under this section shall be
117	122		deposited in the county treasury to the credit of the county general
118	123		fund.
119	124		SECTION 6. Section 41.66(g), Tax Code, is amended to read as
120	125		follows:
121	126		(g) At the beginning of a hearing on a protest, each member
122	127		of the appraisal review board hearing the protest must sign an
123	128		affidavit stating that the board member has not communicated with
124	129		another person in violation of Subsection (f). If a board member
125	130		has communicated with another person in violation of Subsection
126	131		(f), the member must be recused from the proceeding and may not
127	132		hear, deliberate on, or vote on the determination of the protest.
128	133		The board of directors of the appraisal district shall adopt and
129	134		implement a policy concerning the temporary replacement of an
130	135		appraisal review board member who has communicated with another
131	136		person in violation of Subsection (f), except that an appraisal
132	137		review board elected under Section 6.44 shall adopt and implement
133	138		its own policy instead of the board of directors of the appraisal
134	139		district.
135	140		SECTION 7. (a) Appraisal review board members shall be
136	141		elected under Section 6.44, Tax Code, as added by this Act,
137	142		beginning with the general election conducted in 2020. Members
138	143		then elected take office January 1, 2021.
139	144		(b) The change in the manner of selection of appraisal
140	145		review board members made by Section 6.44, Tax Code, as added by
141	146		this Act, does not affect the selection of members who serve on the
142	147		board before January 1, 2021.
143	148		(c) The term of an appraisal review board member in an
144	149		appraisal district established for a county described by Section
145	150		6.44, Tax Code, as added by this Act, serving on December 31, 2020,
146	151		expires on January 1, 2021.
147	152		(d) Auxiliary members may be appointed under Section
148	153		6.414(h), Tax Code, as added by this Act, by a commissioners court
149	154		on or after January 1, 2021.
150	155		(e) The change in the manner of selection of auxiliary
151	156		members made by Section 6.414(h), Tax Code, as added by this Act,
152	157		does not affect the selection of auxiliary members who serve before
153	158		January 1, 2021.
154	159		(f) The term of an auxiliary member in an appraisal district
155	160		established for a county described by Section 6.44, Tax Code, as
156	161		added by this Act, serving on December 31, 2020, expires on January
157	162		1, 2021.
158	163		SECTION 8. (a) Except as otherwise provided by this
159	164		section, this Act takes effect January 1, 2021.
160	165		(b) This section and the sections of this Act adding Section
161	166		6.45, Tax Code, and providing for the initial election of appraisal
162	167		board members under Section 6.44, Tax Code, as added by this Act,
163	168		take effect January 1, 2020.
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