87R2021 CJC-D
By: Metcalf H.B. No. 1167
A BILL TO BE ENTITLED
AN ACT
relating to the selection and administration of an appraisal review
board; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 5.103(b), Tax Code, is amended to read as
follows:
(b) The model hearing procedures shall address:
(1) the statutory duties of an appraisal review board;
(2) the process for conducting a hearing;
(3) the scheduling of hearings;
(4) the postponement of hearings;
(5) the notices required under this title;
(6) the determination of good cause under Section
41.44(b);
(7) the determination of good cause under Sections
41.45(e) and (e-1);
(8) a party's right to offer evidence and argument;
(9) a party's right to examine or cross-examine
witnesses or other parties;
(10) a party's right to appear by an agent;
(11) the prohibition of an appraisal review board's
consideration of information not provided at a hearing;
(12) ex parte and other prohibited communications;
(13) the exclusion of evidence at a hearing as
required by Section 41.67(d);
(14) the postponement of a hearing as required by
Section 41.66(h);
(15) conflicts of interest; and
(16) [the process for the administration of
applications for membership on an appraisal review board; and
[(17)] any other matter related to fair and efficient
appraisal review board hearings.
SECTION 2. Sections 6.41(a), (b), (c), (d), (e), (f), (j),
and (k), Tax Code, are amended to read as follows:
(a) An [The] appraisal review board is established for each
appraisal district.
(b) The [Except as provided by Subsection (b-1) or (b-2),
an] appraisal review board consists of five [three] members elected
at the general election for state and county officers. One member
is elected from each of the four commissioners precincts in the
county in which the appraisal district is established and one
member is elected at large from the county. The members serve
two-year terms beginning on January 1 of odd-numbered years.
(c) To be eligible to serve on the board, an individual
must:
(1) be a resident of:
(A) the commissioners precinct from which the
member is elected, in the case of a member elected from a
commissioners precinct; or
(B) the county in which the appraisal district is
established, in the case of a member elected at large; [district]
and
(2) [must] have resided in the county [district] for
at least two years.
(d) [Except as provided by Subsection (d-1), members of the
board are appointed by resolution of a majority of the appraisal
district board of directors.] A vacancy on the board is filled by
appointment by the commissioners court of the county in which the
appraisal district is established [in the same manner] for the
unexpired portion of the term. An individual appointed to fill a
vacancy on the board must meet the qualifications of the vacated
position.
(e) If as a result of a change in the boundaries of a
commissioners precinct an individual serving as a member no longer
resides in the precinct from which the office is elected, the
individual is not for that reason disqualified from office during
the remainder of the term of office being served at the time the
boundary change takes effect. If as a result of a change in the
boundaries of a commissioners precinct an individual elected as a
member before the boundary change to a term that begins after the
boundary change no longer resides in the precinct from which
elected, the individual is not for that reason disqualified from
serving the term to which elected. [Members of the board hold
office for terms of two years beginning January 1. The appraisal
district board of directors by resolution shall provide for
staggered terms, so that the terms of as close to one-half of the
members as possible expire each year. In making the initial or
subsequent appointments, the board of directors or the local
administrative district judge or the judge's designee shall
designate those members who serve terms of one year as needed to
comply with this subsection.]
(f) For purposes of Chapter 87, Local Government Code,
grounds [A member of the board may be removed from the board by a
majority vote of the appraisal district board of directors, or by
the local administrative district judge or the judge's designee, as
applicable, that appointed the member. Grounds] for removal of a
member of an appraisal review board include [are]:
(1) a violation of Section 6.412, 6.413, 41.66(f), or
41.69;
(2) good cause relating to the attendance of members
at called meetings of the board as established by written policy
adopted by a majority of the appraisal district board of directors;
[or]
(3) evidence of repeated bias or misconduct; or
(4) failure to complete a course required by Section
5.041.
(j) A chief appraiser or another employee or agent of an
appraisal district commits an offense if the person communicates
with a member of the appraisal review board for the appraisal
district or[,] a member of the board of directors of the appraisal
district[, or, if the appraisal district is an appraisal district
described by Subsection (d-1), the local administrative district
judge] regarding a ranking, scoring, or reporting of the percentage
by which the appraisal review board or a panel of the board reduces
the appraised value of property.
(k) An offense under Subsection [(i) or] (j) is a Class A
misdemeanor.
SECTION 3. Section 6.411(c-1), Tax Code, is amended to read
as follows:
(c-1) This section does not apply to communications with a
member of an appraisal review board by the chief appraiser or
another employee or a member of the board of directors of an
appraisal district or a property tax consultant or attorney
representing a party to a proceeding before the appraisal review
board:
(1) during a hearing on a protest or other proceeding
before the appraisal review board;
(2) that constitute social conversation;
(3) that are specifically limited to and involve
administrative, clerical, or logistical matters related to the
scheduling and operation of hearings, the processing of documents,
the issuance of orders, notices, and subpoenas, and the operation,
appointment, composition, or attendance at training of the
appraisal review board; or
(4) that are necessary and appropriate to enable the
appraisal review board [of directors of the appraisal district] to
determine whether to appoint, reappoint, or remove a person as an
auxiliary board [a] member or as the chairman or secretary of the
appraisal review board.
SECTION 4. Section 6.412(d), Tax Code, is amended to read as
follows:
(d) A person is ineligible to serve on the appraisal review
board of an appraisal district established in [for] a county with a
population of 120,000 or more [described by Section 6.41(d-1)] if
the person:
(1) is a former member of the board of directors,
former officer, or former employee of the appraisal district;
(2) served as a member of the governing body or officer
of a taxing unit for which the appraisal district appraises
property, until the fourth anniversary of the date the person
ceased to be a member or officer;
(3) appeared before the appraisal review board for
compensation during the two-year period preceding the date the
person is elected or appointed; or
(4) served for all or part of four [three] previous
terms as a board member or auxiliary board member on the appraisal
review board.
SECTION 5. Section 6.413(a), Tax Code, is amended to read as
follows:
(a) An individual is not eligible to be elected or appointed
to or to serve on the appraisal review board established for an
appraisal district if the individual or a business entity in which
the individual has a substantial interest is a party to a contract
with the appraisal district or with a taxing unit that participates
in the appraisal district.
SECTION 6. Section 6.414, Tax Code, is amended by amending
Subsections (a), (b), and (f) and adding Subsection (a-1) to read as
follows:
(a) An [The board of directors of an] appraisal review board
[district] by resolution of a majority of the members may provide
for a number of auxiliary appraisal review board members that the
board considers appropriate to hear taxpayer protests before the
appraisal review board and to assist the board in performing its
duties.
(a-1) This subsection applies only to the appraisal review
board of an appraisal district established in a county with a
population of one million or more. If the appraisal review board
appoints auxiliary board members under this section, the appraisal
review board shall appoint an adequate number of qualified
individuals as auxiliary board members to permit the chairman of
the appraisal review board to fill the positions on each special
panel established under Section 6.425.
(b) An auxiliary board member is appointed to a two-year
term by resolution of a majority of the [in the same manner and for
the same term as an] appraisal review board members. An auxiliary
board member [under Section 6.41 and] is subject to the same
eligibility requirements and restrictions as a board member under
Sections 6.41, 6.411, 6.412, and 6.413. A vacancy among the
auxiliary board members is filled in the same manner as the original
appointment to the appraisal review board.
(f) An auxiliary board member is entitled to compensation
and [as provided by the appraisal district budget and is not
entitled to a per diem or] reimbursement of expenses as provided by
[under] Section 6.42(c).
SECTION 7. Section 6.42(a), Tax Code, is amended to read as
follows:
(a) A majority of the appraisal review board constitutes a
quorum. The board by resolution [local administrative district
judge under Subchapter D, Chapter 74, Government Code, in the
county in which the appraisal district is established] shall select
a chairman and a secretary from among the board's members [of the
appraisal review board]. The board [judge] is encouraged to select
as chairman a member of the [appraisal review] board, if any, who
has a background in law and property appraisal.
SECTION 8. Sections 6.425(a) and (e), Tax Code, are amended
to read as follows:
(a) This section applies only to the appraisal review board
for an appraisal district established in a county with a population
of one million or more [described by Section 6.41(b-2)].
(e) Notwithstanding Subsection (d), the chairman of the
appraisal review board may appoint to a special panel described by
this section a member of the appraisal review board who does not
meet the qualifications prescribed by that subsection if:
(1) the number of board members [persons appointed to
the board by the local administrative district judge] who meet
those qualifications is not sufficient to fill the positions on
each special panel; and
(2) the board member being appointed to the panel
holds a bachelor's degree in any field.
SECTION 9. Section 25.19(b-3), Tax Code, is amended to read
as follows:
(b-3) This subsection applies only to an appraisal district
established in a county with a population of one million or more
[described by Section 6.41(b-2)]. In addition to the information
required by Subsection (b), the chief appraiser shall state in a
notice of appraised value of property described by Section 6.425(b)
that the property owner has the right to have a protest relating to
the property heard by a special panel of the appraisal review board.
SECTION 10. Section 41.45(d), Tax Code, is amended to read
as follows:
(d) This subsection does not apply to a special panel
established under Section 6.425. An appraisal review board
[consisting of more than three members] may sit in panels of not
fewer than three members to conduct protest hearings. If the
recommendation of a panel is not accepted by the board, the board
may refer the matter for rehearing to a panel composed of members
who did not hear the original protest or, if there are not at least
three members who did not hear the original protest, the board may
determine the protest.
SECTION 11. Section 41.66(g), Tax Code, is amended to read
as follows:
(g) At the beginning of a hearing on a protest, each member
of the appraisal review board hearing the protest must sign an
affidavit stating that the board member has not communicated with
another person in violation of Subsection (f). If a board member
has communicated with another person in violation of Subsection
(f), the member must be recused from the proceeding and may not
hear, deliberate on, or vote on the determination of the protest.
The appraisal review board [of directors of the appraisal district]
shall adopt and implement a policy concerning the temporary
replacement of an appraisal review board member who has
communicated with another person in violation of Subsection (f).
SECTION 12. Section 172.024(a), Election Code, is amended
to read as follows:
(a) The filing fee for a candidate for nomination in the
general primary election is as follows:
(1) United States senator $5,000
(2) office elected statewide, except United States
senator 3,750
(3) United States representative 3,125
(4) state senator 1,250
(5) state representative 750
(6) member, State Board of Education 300
(7) chief justice or justice, court of appeals, other
than a justice specified by Subdivision (8) 1,875
(8) chief justice or justice of a court of appeals that
serves a court of appeals district in which a county with a
population of more than one million is wholly or partly
situated 2,500
(9) district judge or judge specified by Section
52.092(d) for which this schedule does not otherwise prescribe a
fee 1,500
(10) district or criminal district judge of a court in
a judicial district wholly contained in a county with a population
of more than 1.5 million 2,500
(11) judge, statutory county court, other than a judge
specified by Subdivision (12) 1,500
(12) judge of a statutory county court in a county with
a population of more than 1.5 million 2,500
(13) district attorney, criminal district attorney,
or county attorney performing the duties of a district
attorney 1,250
(14) county commissioner, district clerk, county
clerk, sheriff, county tax assessor-collector, county treasurer,
or judge, constitutional county court:
(A) county with a population of 200,000 or
more 1,250
(B) county with a population of under
200,000 750
(15) justice of the peace or constable:
(A) county with a population of 200,000 or
more 1,000
(B) county with a population of under
200,000 375
(16) county surveyor75
(17) office of the county government for which this
schedule does not otherwise prescribe a fee 750
(18) appraisal review board member:
(A) county with a population of 200,000 or
more 1,250
(B) county with a population of under
200,000 750
SECTION 13. The following provisions of the Tax Code are
repealed:
(1) Section 6.052(f); and
(2) Sections 6.41(b-1), (b-2), (d-1), (d-2), (d-3),
(d-4), (d-5), (d-6), (d-7), (d-8), (d-9), (d-10), and (i).
SECTION 14. (a) Appraisal review board members shall be
elected under Section 6.41, Tax Code, as amended by this Act,
beginning with the primary and general elections conducted in 2022.
Members then elected take office January 1, 2023.
(b) The change in the manner of selection of appraisal
review board members made by Section 6.41, Tax Code, as amended by
this Act, does not affect the selection of members who serve on the
board before January 1, 2023.
(c) The term of an appraisal review board member serving on
December 31, 2022, expires on January 1, 2023.
(d) Auxiliary members may be appointed under Section 6.414,
Tax Code, as amended by this Act, by the elected appraisal review
board members on or after January 1, 2023.
(e) The change in the manner of selection of auxiliary
members made by Section 6.414, Tax Code, as amended by this Act,
does not affect the selection of auxiliary members who serve before
January 1, 2023.
(f) The term of an auxiliary member serving on December 31,
2022, expires on January 1, 2023.
SECTION 15. The repeal by this Act of Section 6.41(i), Tax
Code, and the change in law made by this Act to Section 6.41(j), Tax
Code, do not apply to an offense committed under either of those
subsections before January 1, 2023. An offense committed before
January 1, 2023, is governed by the applicable subsection as it
existed on the date the offense was committed, and the former law is
continued in effect for that purpose. For purposes of this section,
an offense was committed before January 1, 2023, if any element of
the offense occurred before that date.
SECTION 16. (a) Except as otherwise provided by this
section, this Act takes effect January 1, 2023.
(b) This section and Sections 12 and 14 of this Act take
effect September 1, 2021.