| 1 | 1 | | 87R2021 CJC-D |
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| 2 | 2 | | By: Metcalf H.B. No. 1167 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the selection and administration of an appraisal review |
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| 8 | 8 | | board; authorizing a fee. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 5.103(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) The model hearing procedures shall address: |
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| 13 | 13 | | (1) the statutory duties of an appraisal review board; |
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| 14 | 14 | | (2) the process for conducting a hearing; |
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| 15 | 15 | | (3) the scheduling of hearings; |
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| 16 | 16 | | (4) the postponement of hearings; |
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| 17 | 17 | | (5) the notices required under this title; |
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| 18 | 18 | | (6) the determination of good cause under Section |
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| 19 | 19 | | 41.44(b); |
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| 20 | 20 | | (7) the determination of good cause under Sections |
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| 21 | 21 | | 41.45(e) and (e-1); |
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| 22 | 22 | | (8) a party's right to offer evidence and argument; |
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| 23 | 23 | | (9) a party's right to examine or cross-examine |
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| 24 | 24 | | witnesses or other parties; |
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| 25 | 25 | | (10) a party's right to appear by an agent; |
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| 26 | 26 | | (11) the prohibition of an appraisal review board's |
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| 27 | 27 | | consideration of information not provided at a hearing; |
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| 28 | 28 | | (12) ex parte and other prohibited communications; |
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| 29 | 29 | | (13) the exclusion of evidence at a hearing as |
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| 30 | 30 | | required by Section 41.67(d); |
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| 31 | 31 | | (14) the postponement of a hearing as required by |
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| 32 | 32 | | Section 41.66(h); |
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| 33 | 33 | | (15) conflicts of interest; and |
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| 34 | 34 | | (16) [the process for the administration of |
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| 35 | 35 | | applications for membership on an appraisal review board; and |
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| 36 | 36 | | [(17)] any other matter related to fair and efficient |
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| 37 | 37 | | appraisal review board hearings. |
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| 38 | 38 | | SECTION 2. Sections 6.41(a), (b), (c), (d), (e), (f), (j), |
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| 39 | 39 | | and (k), Tax Code, are amended to read as follows: |
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| 40 | 40 | | (a) An [The] appraisal review board is established for each |
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| 41 | 41 | | appraisal district. |
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| 42 | 42 | | (b) The [Except as provided by Subsection (b-1) or (b-2), |
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| 43 | 43 | | an] appraisal review board consists of five [three] members elected |
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| 44 | 44 | | at the general election for state and county officers. One member |
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| 45 | 45 | | is elected from each of the four commissioners precincts in the |
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| 46 | 46 | | county in which the appraisal district is established and one |
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| 47 | 47 | | member is elected at large from the county. The members serve |
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| 48 | 48 | | two-year terms beginning on January 1 of odd-numbered years. |
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| 49 | 49 | | (c) To be eligible to serve on the board, an individual |
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| 50 | 50 | | must: |
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| 51 | 51 | | (1) be a resident of: |
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| 52 | 52 | | (A) the commissioners precinct from which the |
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| 53 | 53 | | member is elected, in the case of a member elected from a |
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| 54 | 54 | | commissioners precinct; or |
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| 55 | 55 | | (B) the county in which the appraisal district is |
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| 56 | 56 | | established, in the case of a member elected at large; [district] |
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| 57 | 57 | | and |
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| 58 | 58 | | (2) [must] have resided in the county [district] for |
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| 59 | 59 | | at least two years. |
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| 60 | 60 | | (d) [Except as provided by Subsection (d-1), members of the |
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| 61 | 61 | | board are appointed by resolution of a majority of the appraisal |
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| 62 | 62 | | district board of directors.] A vacancy on the board is filled by |
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| 63 | 63 | | appointment by the commissioners court of the county in which the |
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| 64 | 64 | | appraisal district is established [in the same manner] for the |
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| 65 | 65 | | unexpired portion of the term. An individual appointed to fill a |
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| 66 | 66 | | vacancy on the board must meet the qualifications of the vacated |
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| 67 | 67 | | position. |
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| 68 | 68 | | (e) If as a result of a change in the boundaries of a |
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| 69 | 69 | | commissioners precinct an individual serving as a member no longer |
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| 70 | 70 | | resides in the precinct from which the office is elected, the |
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| 71 | 71 | | individual is not for that reason disqualified from office during |
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| 72 | 72 | | the remainder of the term of office being served at the time the |
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| 73 | 73 | | boundary change takes effect. If as a result of a change in the |
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| 74 | 74 | | boundaries of a commissioners precinct an individual elected as a |
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| 75 | 75 | | member before the boundary change to a term that begins after the |
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| 76 | 76 | | boundary change no longer resides in the precinct from which |
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| 77 | 77 | | elected, the individual is not for that reason disqualified from |
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| 78 | 78 | | serving the term to which elected. [Members of the board hold |
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| 79 | 79 | | office for terms of two years beginning January 1. The appraisal |
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| 80 | 80 | | district board of directors by resolution shall provide for |
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| 81 | 81 | | staggered terms, so that the terms of as close to one-half of the |
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| 82 | 82 | | members as possible expire each year. In making the initial or |
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| 83 | 83 | | subsequent appointments, the board of directors or the local |
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| 84 | 84 | | administrative district judge or the judge's designee shall |
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| 85 | 85 | | designate those members who serve terms of one year as needed to |
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| 86 | 86 | | comply with this subsection.] |
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| 87 | 87 | | (f) For purposes of Chapter 87, Local Government Code, |
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| 88 | 88 | | grounds [A member of the board may be removed from the board by a |
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| 89 | 89 | | majority vote of the appraisal district board of directors, or by |
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| 90 | 90 | | the local administrative district judge or the judge's designee, as |
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| 91 | 91 | | applicable, that appointed the member. Grounds] for removal of a |
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| 92 | 92 | | member of an appraisal review board include [are]: |
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| 93 | 93 | | (1) a violation of Section 6.412, 6.413, 41.66(f), or |
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| 94 | 94 | | 41.69; |
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| 95 | 95 | | (2) good cause relating to the attendance of members |
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| 96 | 96 | | at called meetings of the board as established by written policy |
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| 97 | 97 | | adopted by a majority of the appraisal district board of directors; |
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| 98 | 98 | | [or] |
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| 99 | 99 | | (3) evidence of repeated bias or misconduct; or |
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| 100 | 100 | | (4) failure to complete a course required by Section |
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| 101 | 101 | | 5.041. |
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| 102 | 102 | | (j) A chief appraiser or another employee or agent of an |
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| 103 | 103 | | appraisal district commits an offense if the person communicates |
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| 104 | 104 | | with a member of the appraisal review board for the appraisal |
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| 105 | 105 | | district or[,] a member of the board of directors of the appraisal |
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| 106 | 106 | | district[, or, if the appraisal district is an appraisal district |
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| 107 | 107 | | described by Subsection (d-1), the local administrative district |
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| 108 | 108 | | judge] regarding a ranking, scoring, or reporting of the percentage |
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| 109 | 109 | | by which the appraisal review board or a panel of the board reduces |
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| 110 | 110 | | the appraised value of property. |
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| 111 | 111 | | (k) An offense under Subsection [(i) or] (j) is a Class A |
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| 112 | 112 | | misdemeanor. |
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| 113 | 113 | | SECTION 3. Section 6.411(c-1), Tax Code, is amended to read |
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| 114 | 114 | | as follows: |
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| 115 | 115 | | (c-1) This section does not apply to communications with a |
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| 116 | 116 | | member of an appraisal review board by the chief appraiser or |
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| 117 | 117 | | another employee or a member of the board of directors of an |
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| 118 | 118 | | appraisal district or a property tax consultant or attorney |
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| 119 | 119 | | representing a party to a proceeding before the appraisal review |
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| 120 | 120 | | board: |
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| 121 | 121 | | (1) during a hearing on a protest or other proceeding |
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| 122 | 122 | | before the appraisal review board; |
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| 123 | 123 | | (2) that constitute social conversation; |
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| 124 | 124 | | (3) that are specifically limited to and involve |
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| 125 | 125 | | administrative, clerical, or logistical matters related to the |
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| 126 | 126 | | scheduling and operation of hearings, the processing of documents, |
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| 127 | 127 | | the issuance of orders, notices, and subpoenas, and the operation, |
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| 128 | 128 | | appointment, composition, or attendance at training of the |
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| 129 | 129 | | appraisal review board; or |
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| 130 | 130 | | (4) that are necessary and appropriate to enable the |
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| 131 | 131 | | appraisal review board [of directors of the appraisal district] to |
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| 132 | 132 | | determine whether to appoint, reappoint, or remove a person as an |
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| 133 | 133 | | auxiliary board [a] member or as the chairman or secretary of the |
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| 134 | 134 | | appraisal review board. |
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| 135 | 135 | | SECTION 4. Section 6.412(d), Tax Code, is amended to read as |
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| 136 | 136 | | follows: |
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| 137 | 137 | | (d) A person is ineligible to serve on the appraisal review |
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| 138 | 138 | | board of an appraisal district established in [for] a county with a |
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| 139 | 139 | | population of 120,000 or more [described by Section 6.41(d-1)] if |
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| 140 | 140 | | the person: |
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| 141 | 141 | | (1) is a former member of the board of directors, |
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| 142 | 142 | | former officer, or former employee of the appraisal district; |
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| 143 | 143 | | (2) served as a member of the governing body or officer |
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| 144 | 144 | | of a taxing unit for which the appraisal district appraises |
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| 145 | 145 | | property, until the fourth anniversary of the date the person |
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| 146 | 146 | | ceased to be a member or officer; |
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| 147 | 147 | | (3) appeared before the appraisal review board for |
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| 148 | 148 | | compensation during the two-year period preceding the date the |
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| 149 | 149 | | person is elected or appointed; or |
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| 150 | 150 | | (4) served for all or part of four [three] previous |
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| 151 | 151 | | terms as a board member or auxiliary board member on the appraisal |
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| 152 | 152 | | review board. |
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| 153 | 153 | | SECTION 5. Section 6.413(a), Tax Code, is amended to read as |
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| 154 | 154 | | follows: |
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| 155 | 155 | | (a) An individual is not eligible to be elected or appointed |
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| 156 | 156 | | to or to serve on the appraisal review board established for an |
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| 157 | 157 | | appraisal district if the individual or a business entity in which |
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| 158 | 158 | | the individual has a substantial interest is a party to a contract |
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| 159 | 159 | | with the appraisal district or with a taxing unit that participates |
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| 160 | 160 | | in the appraisal district. |
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| 161 | 161 | | SECTION 6. Section 6.414, Tax Code, is amended by amending |
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| 162 | 162 | | Subsections (a), (b), and (f) and adding Subsection (a-1) to read as |
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| 163 | 163 | | follows: |
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| 164 | 164 | | (a) An [The board of directors of an] appraisal review board |
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| 165 | 165 | | [district] by resolution of a majority of the members may provide |
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| 166 | 166 | | for a number of auxiliary appraisal review board members that the |
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| 167 | 167 | | board considers appropriate to hear taxpayer protests before the |
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| 168 | 168 | | appraisal review board and to assist the board in performing its |
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| 169 | 169 | | duties. |
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| 170 | 170 | | (a-1) This subsection applies only to the appraisal review |
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| 171 | 171 | | board of an appraisal district established in a county with a |
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| 172 | 172 | | population of one million or more. If the appraisal review board |
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| 173 | 173 | | appoints auxiliary board members under this section, the appraisal |
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| 174 | 174 | | review board shall appoint an adequate number of qualified |
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| 175 | 175 | | individuals as auxiliary board members to permit the chairman of |
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| 176 | 176 | | the appraisal review board to fill the positions on each special |
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| 177 | 177 | | panel established under Section 6.425. |
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| 178 | 178 | | (b) An auxiliary board member is appointed to a two-year |
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| 179 | 179 | | term by resolution of a majority of the [in the same manner and for |
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| 180 | 180 | | the same term as an] appraisal review board members. An auxiliary |
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| 181 | 181 | | board member [under Section 6.41 and] is subject to the same |
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| 182 | 182 | | eligibility requirements and restrictions as a board member under |
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| 183 | 183 | | Sections 6.41, 6.411, 6.412, and 6.413. A vacancy among the |
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| 184 | 184 | | auxiliary board members is filled in the same manner as the original |
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| 185 | 185 | | appointment to the appraisal review board. |
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| 186 | 186 | | (f) An auxiliary board member is entitled to compensation |
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| 187 | 187 | | and [as provided by the appraisal district budget and is not |
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| 188 | 188 | | entitled to a per diem or] reimbursement of expenses as provided by |
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| 189 | 189 | | [under] Section 6.42(c). |
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| 190 | 190 | | SECTION 7. Section 6.42(a), Tax Code, is amended to read as |
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| 191 | 191 | | follows: |
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| 192 | 192 | | (a) A majority of the appraisal review board constitutes a |
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| 193 | 193 | | quorum. The board by resolution [local administrative district |
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| 194 | 194 | | judge under Subchapter D, Chapter 74, Government Code, in the |
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| 195 | 195 | | county in which the appraisal district is established] shall select |
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| 196 | 196 | | a chairman and a secretary from among the board's members [of the |
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| 197 | 197 | | appraisal review board]. The board [judge] is encouraged to select |
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| 198 | 198 | | as chairman a member of the [appraisal review] board, if any, who |
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| 199 | 199 | | has a background in law and property appraisal. |
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| 200 | 200 | | SECTION 8. Sections 6.425(a) and (e), Tax Code, are amended |
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| 201 | 201 | | to read as follows: |
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| 202 | 202 | | (a) This section applies only to the appraisal review board |
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| 203 | 203 | | for an appraisal district established in a county with a population |
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| 204 | 204 | | of one million or more [described by Section 6.41(b-2)]. |
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| 205 | 205 | | (e) Notwithstanding Subsection (d), the chairman of the |
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| 206 | 206 | | appraisal review board may appoint to a special panel described by |
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| 207 | 207 | | this section a member of the appraisal review board who does not |
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| 208 | 208 | | meet the qualifications prescribed by that subsection if: |
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| 209 | 209 | | (1) the number of board members [persons appointed to |
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| 210 | 210 | | the board by the local administrative district judge] who meet |
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| 211 | 211 | | those qualifications is not sufficient to fill the positions on |
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| 212 | 212 | | each special panel; and |
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| 213 | 213 | | (2) the board member being appointed to the panel |
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| 214 | 214 | | holds a bachelor's degree in any field. |
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| 215 | 215 | | SECTION 9. Section 25.19(b-3), Tax Code, is amended to read |
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| 216 | 216 | | as follows: |
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| 217 | 217 | | (b-3) This subsection applies only to an appraisal district |
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| 218 | 218 | | established in a county with a population of one million or more |
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| 219 | 219 | | [described by Section 6.41(b-2)]. In addition to the information |
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| 220 | 220 | | required by Subsection (b), the chief appraiser shall state in a |
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| 221 | 221 | | notice of appraised value of property described by Section 6.425(b) |
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| 222 | 222 | | that the property owner has the right to have a protest relating to |
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| 223 | 223 | | the property heard by a special panel of the appraisal review board. |
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| 224 | 224 | | SECTION 10. Section 41.45(d), Tax Code, is amended to read |
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| 225 | 225 | | as follows: |
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| 226 | 226 | | (d) This subsection does not apply to a special panel |
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| 227 | 227 | | established under Section 6.425. An appraisal review board |
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| 228 | 228 | | [consisting of more than three members] may sit in panels of not |
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| 229 | 229 | | fewer than three members to conduct protest hearings. If the |
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| 230 | 230 | | recommendation of a panel is not accepted by the board, the board |
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| 231 | 231 | | may refer the matter for rehearing to a panel composed of members |
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| 232 | 232 | | who did not hear the original protest or, if there are not at least |
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| 233 | 233 | | three members who did not hear the original protest, the board may |
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| 234 | 234 | | determine the protest. |
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| 235 | 235 | | SECTION 11. Section 41.66(g), Tax Code, is amended to read |
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| 236 | 236 | | as follows: |
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| 237 | 237 | | (g) At the beginning of a hearing on a protest, each member |
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| 238 | 238 | | of the appraisal review board hearing the protest must sign an |
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| 239 | 239 | | affidavit stating that the board member has not communicated with |
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| 240 | 240 | | another person in violation of Subsection (f). If a board member |
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| 241 | 241 | | has communicated with another person in violation of Subsection |
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| 242 | 242 | | (f), the member must be recused from the proceeding and may not |
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| 243 | 243 | | hear, deliberate on, or vote on the determination of the protest. |
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| 244 | 244 | | The appraisal review board [of directors of the appraisal district] |
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| 245 | 245 | | shall adopt and implement a policy concerning the temporary |
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| 246 | 246 | | replacement of an appraisal review board member who has |
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| 247 | 247 | | communicated with another person in violation of Subsection (f). |
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| 248 | 248 | | SECTION 12. Section 172.024(a), Election Code, is amended |
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| 249 | 249 | | to read as follows: |
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| 250 | 250 | | (a) The filing fee for a candidate for nomination in the |
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| 251 | 251 | | general primary election is as follows: |
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| 252 | 252 | | (1) United States senator $5,000 |
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| 253 | 253 | | (2) office elected statewide, except United States |
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| 254 | 254 | | senator 3,750 |
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| 255 | 255 | | (3) United States representative 3,125 |
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| 256 | 256 | | (4) state senator 1,250 |
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| 257 | 257 | | (5) state representative 750 |
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| 258 | 258 | | (6) member, State Board of Education 300 |
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| 259 | 259 | | (7) chief justice or justice, court of appeals, other |
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| 260 | 260 | | than a justice specified by Subdivision (8) 1,875 |
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| 261 | 261 | | (8) chief justice or justice of a court of appeals that |
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| 262 | 262 | | serves a court of appeals district in which a county with a |
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| 263 | 263 | | population of more than one million is wholly or partly |
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| 264 | 264 | | situated 2,500 |
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| 265 | 265 | | (9) district judge or judge specified by Section |
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| 266 | 266 | | 52.092(d) for which this schedule does not otherwise prescribe a |
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| 267 | 267 | | fee 1,500 |
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| 268 | 268 | | (10) district or criminal district judge of a court in |
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| 269 | 269 | | a judicial district wholly contained in a county with a population |
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| 270 | 270 | | of more than 1.5 million 2,500 |
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| 271 | 271 | | (11) judge, statutory county court, other than a judge |
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| 272 | 272 | | specified by Subdivision (12) 1,500 |
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| 273 | 273 | | (12) judge of a statutory county court in a county with |
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| 274 | 274 | | a population of more than 1.5 million 2,500 |
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| 275 | 275 | | (13) district attorney, criminal district attorney, |
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| 276 | 276 | | or county attorney performing the duties of a district |
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| 277 | 277 | | attorney 1,250 |
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| 278 | 278 | | (14) county commissioner, district clerk, county |
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| 279 | 279 | | clerk, sheriff, county tax assessor-collector, county treasurer, |
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| 280 | 280 | | or judge, constitutional county court: |
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| 281 | 281 | | (A) county with a population of 200,000 or |
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| 282 | 282 | | more 1,250 |
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| 283 | 283 | | (B) county with a population of under |
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| 284 | 284 | | 200,000 750 |
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| 285 | 285 | | (15) justice of the peace or constable: |
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| 286 | 286 | | (A) county with a population of 200,000 or |
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| 287 | 287 | | more 1,000 |
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| 288 | 288 | | (B) county with a population of under |
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| 289 | 289 | | 200,000 375 |
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| 290 | 290 | | (16) county surveyor75 |
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| 291 | 291 | | (17) office of the county government for which this |
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| 292 | 292 | | schedule does not otherwise prescribe a fee 750 |
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| 293 | 293 | | (18) appraisal review board member: |
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| 294 | 294 | | (A) county with a population of 200,000 or |
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| 295 | 295 | | more 1,250 |
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| 296 | 296 | | (B) county with a population of under |
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| 297 | 297 | | 200,000 750 |
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| 298 | 298 | | SECTION 13. The following provisions of the Tax Code are |
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| 299 | 299 | | repealed: |
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| 300 | 300 | | (1) Section 6.052(f); and |
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| 301 | 301 | | (2) Sections 6.41(b-1), (b-2), (d-1), (d-2), (d-3), |
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| 302 | 302 | | (d-4), (d-5), (d-6), (d-7), (d-8), (d-9), (d-10), and (i). |
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| 303 | 303 | | SECTION 14. (a) Appraisal review board members shall be |
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| 304 | 304 | | elected under Section 6.41, Tax Code, as amended by this Act, |
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| 305 | 305 | | beginning with the primary and general elections conducted in 2022. |
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| 306 | 306 | | Members then elected take office January 1, 2023. |
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| 307 | 307 | | (b) The change in the manner of selection of appraisal |
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| 308 | 308 | | review board members made by Section 6.41, Tax Code, as amended by |
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| 309 | 309 | | this Act, does not affect the selection of members who serve on the |
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| 310 | 310 | | board before January 1, 2023. |
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| 311 | 311 | | (c) The term of an appraisal review board member serving on |
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| 312 | 312 | | December 31, 2022, expires on January 1, 2023. |
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| 313 | 313 | | (d) Auxiliary members may be appointed under Section 6.414, |
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| 314 | 314 | | Tax Code, as amended by this Act, by the elected appraisal review |
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| 315 | 315 | | board members on or after January 1, 2023. |
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| 316 | 316 | | (e) The change in the manner of selection of auxiliary |
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| 317 | 317 | | members made by Section 6.414, Tax Code, as amended by this Act, |
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| 318 | 318 | | does not affect the selection of auxiliary members who serve before |
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| 319 | 319 | | January 1, 2023. |
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| 320 | 320 | | (f) The term of an auxiliary member serving on December 31, |
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| 321 | 321 | | 2022, expires on January 1, 2023. |
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| 322 | 322 | | SECTION 15. The repeal by this Act of Section 6.41(i), Tax |
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| 323 | 323 | | Code, and the change in law made by this Act to Section 6.41(j), Tax |
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| 324 | 324 | | Code, do not apply to an offense committed under either of those |
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| 325 | 325 | | subsections before January 1, 2023. An offense committed before |
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| 326 | 326 | | January 1, 2023, is governed by the applicable subsection as it |
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| 327 | 327 | | existed on the date the offense was committed, and the former law is |
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| 328 | 328 | | continued in effect for that purpose. For purposes of this section, |
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| 329 | 329 | | an offense was committed before January 1, 2023, if any element of |
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| 330 | 330 | | the offense occurred before that date. |
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| 331 | 331 | | SECTION 16. (a) Except as otherwise provided by this |
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| 332 | 332 | | section, this Act takes effect January 1, 2023. |
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| 333 | 333 | | (b) This section and Sections 12 and 14 of this Act take |
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| 334 | 334 | | effect September 1, 2021. |
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