| 1 | 1 | | 87R2003 CJC-D |
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| 2 | 2 | | By: Metcalf H.B. No. 1168 |
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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 of the board of directors of an appraisal |
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| 8 | 8 | | district; 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 5.12(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) At the written request of the governing bodies of a |
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| 13 | 13 | | majority of the taxing units participating in an appraisal district |
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| 14 | 14 | | [or of a majority of the taxing units entitled to vote on the |
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| 15 | 15 | | appointment of appraisal district directors], the comptroller |
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| 16 | 16 | | shall audit the performance of the appraisal district. The |
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| 17 | 17 | | governing bodies may request a general audit of the performance of |
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| 18 | 18 | | the appraisal district or may request an audit of only one or more |
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| 19 | 19 | | particular duties, practices, functions, departments, or other |
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| 20 | 20 | | appraisal district matters. |
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| 21 | 21 | | SECTION 2. Section 5.13(h), Tax Code, is amended to read as |
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| 22 | 22 | | follows: |
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| 23 | 23 | | (h) At any time after the request for an audit is made, the |
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| 24 | 24 | | comptroller may discontinue the audit in whole or in part if |
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| 25 | 25 | | requested to do so by: |
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| 26 | 26 | | (1) the governing bodies of a majority of the taxing |
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| 27 | 27 | | units participating in the district, if the audit was requested by a |
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| 28 | 28 | | majority of those units; or |
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| 29 | 29 | | (2) the taxpayers who requested the audit, [the |
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| 30 | 30 | | governing bodies of a majority of the taxing units entitled to vote |
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| 31 | 31 | | on the appointment of appraisal district directors, if the audit |
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| 32 | 32 | | was requested by a majority of those units; or |
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| 33 | 33 | | [(3)] if the audit was requested under Section 5.12(c) |
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| 34 | 34 | | [of this code, by the taxpayers who requested the audit]. |
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| 35 | 35 | | SECTION 3. Section 6.03, Tax Code, is amended by amending |
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| 36 | 36 | | Subsections (a) and (l) and adding Subsections (a-1) and (m) to read |
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| 37 | 37 | | as follows: |
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| 38 | 38 | | (a) The appraisal district is governed by a board of |
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| 39 | 39 | | directors. One director is elected from each of the four |
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| 40 | 40 | | commissioners precincts in the county in which the appraisal |
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| 41 | 41 | | district is established and one director is elected at large from |
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| 42 | 42 | | the county. The [Five directors are appointed by the taxing units |
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| 43 | 43 | | that participate in the district as provided by this section. If |
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| 44 | 44 | | the county assessor-collector is not appointed to the board, the] |
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| 45 | 45 | | county assessor-collector serves as a nonvoting director. The |
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| 46 | 46 | | county assessor-collector is ineligible to serve if the board |
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| 47 | 47 | | enters into a contract under Section 6.05(b) or if the |
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| 48 | 48 | | commissioners court of the county enters into a contract under |
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| 49 | 49 | | Section 6.24(b). The directors other than the county |
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| 50 | 50 | | assessor-collector are elected at the general election for state |
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| 51 | 51 | | and county officers and serve two-year terms beginning on January 1 |
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| 52 | 52 | | of odd-numbered years. |
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| 53 | 53 | | (a-1) To be eligible to serve on the board of directors, an |
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| 54 | 54 | | individual other than the [a] county assessor-collector [serving as |
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| 55 | 55 | | a nonvoting director] must: |
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| 56 | 56 | | (1) be a resident of: |
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| 57 | 57 | | (A) the commissioners precinct from which the |
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| 58 | 58 | | office is elected, in the case of a director elected from a |
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| 59 | 59 | | commissioners precinct; or |
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| 60 | 60 | | (B) the county in which the appraisal district is |
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| 61 | 61 | | established, in the case of a director elected at large; [district] |
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| 62 | 62 | | and |
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| 63 | 63 | | (2) [must] have resided in the appraisal district for |
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| 64 | 64 | | at least two years immediately preceding the date the individual |
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| 65 | 65 | | takes office. [An individual who is otherwise eligible to serve on |
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| 66 | 66 | | the board is not ineligible because of membership on the governing |
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| 67 | 67 | | body of a taxing unit. An employee of a taxing unit that |
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| 68 | 68 | | participates in the district is not eligible to serve on the board |
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| 69 | 69 | | unless the individual is also a member of the governing body or an |
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| 70 | 70 | | elected official of a taxing unit that participates in the |
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| 71 | 71 | | district.] |
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| 72 | 72 | | (l) A [If a] vacancy [occurs] on the board of directors |
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| 73 | 73 | | other than a vacancy in the position held by the [a] county |
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| 74 | 74 | | assessor-collector is filled for the remainder of the unexpired |
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| 75 | 75 | | term by appointment by the commissioners court of the county in |
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| 76 | 76 | | which the appraisal district is established. A person appointed to |
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| 77 | 77 | | fill a vacancy on the board of directors must meet the |
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| 78 | 78 | | qualifications of the vacated position [serving as a nonvoting |
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| 79 | 79 | | director, each taxing unit that is entitled to vote by this section |
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| 80 | 80 | | may nominate by resolution adopted by its governing body a |
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| 81 | 81 | | candidate to fill the vacancy. The unit shall submit the name of |
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| 82 | 82 | | its nominee to the chief appraiser within 45 days after |
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| 83 | 83 | | notification from the board of directors of the existence of the |
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| 84 | 84 | | vacancy, and the chief appraiser shall prepare and deliver to the |
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| 85 | 85 | | board of directors within the next five days a list of the nominees. |
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| 86 | 86 | | The board of directors shall elect by majority vote of its members |
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| 87 | 87 | | one of the nominees to fill the vacancy]. |
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| 88 | 88 | | (m) If as a result of a change in the boundaries of a |
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| 89 | 89 | | commissioners precinct an individual serving as a director no |
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| 90 | 90 | | longer resides in the precinct from which the office is elected, the |
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| 91 | 91 | | individual is not for that reason disqualified from office during |
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| 92 | 92 | | the remainder of the term of office being served at the time the |
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| 93 | 93 | | boundary change takes effect. If as a result of a change in the |
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| 94 | 94 | | boundaries of a commissioners precinct an individual elected as a |
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| 95 | 95 | | director before the boundary change to a term that begins after the |
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| 96 | 96 | | boundary change no longer resides in the precinct from which |
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| 97 | 97 | | elected, the individual is not for that reason disqualified from |
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| 98 | 98 | | serving the term to which elected. |
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| 99 | 99 | | SECTION 4. Section 6.036(a), Tax Code, is amended to read as |
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| 100 | 100 | | follows: |
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| 101 | 101 | | (a) An individual is not eligible to be a candidate for, to |
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| 102 | 102 | | be appointed to, or to serve on the board of directors of an |
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| 103 | 103 | | appraisal district if the individual or a business entity in which |
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| 104 | 104 | | the individual has a substantial interest is a party to a contract |
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| 105 | 105 | | with: |
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| 106 | 106 | | (1) the appraisal district; or |
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| 107 | 107 | | (2) a taxing unit that participates in the appraisal |
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| 108 | 108 | | district, if the contract relates to the performance of an activity |
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| 109 | 109 | | governed by this title. |
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| 110 | 110 | | SECTION 5. Section 6.051(b), Tax Code, is amended to read as |
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| 111 | 111 | | follows: |
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| 112 | 112 | | (b) The acquisition or conveyance of real property or the |
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| 113 | 113 | | construction or renovation of a building or other improvement by an |
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| 114 | 114 | | appraisal district must be approved by the governing bodies of |
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| 115 | 115 | | three-fourths of the taxing units that participate in the district |
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| 116 | 116 | | [entitled to vote on the appointment of board members]. The board |
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| 117 | 117 | | of directors by resolution may propose a property transaction or |
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| 118 | 118 | | other action for which this subsection requires approval of the |
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| 119 | 119 | | taxing units. The chief appraiser shall notify the presiding |
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| 120 | 120 | | officer of each governing body entitled to vote on the approval of |
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| 121 | 121 | | the proposal by delivering a copy of the board's resolution, |
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| 122 | 122 | | together with information showing the costs of other available |
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| 123 | 123 | | alternatives to the proposal. On or before the 30th day after the |
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| 124 | 124 | | date the presiding officer receives notice of the proposal, the |
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| 125 | 125 | | governing body of a taxing unit by resolution may approve or |
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| 126 | 126 | | disapprove the proposal. If a governing body fails to act on or |
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| 127 | 127 | | before that 30th day or fails to file its resolution with the chief |
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| 128 | 128 | | appraiser on or before the 10th day after that 30th day, the |
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| 129 | 129 | | proposal is treated as if it were disapproved by the governing body. |
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| 130 | 130 | | SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are |
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| 131 | 131 | | amended to read as follows: |
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| 132 | 132 | | (a) Each year the chief appraiser shall prepare a proposed |
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| 133 | 133 | | budget for the operations of the district for the following tax year |
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| 134 | 134 | | and shall submit copies to each taxing unit participating in the |
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| 135 | 135 | | district and to the district board of directors before June 15. The |
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| 136 | 136 | | chief appraiser [He] shall include in the budget a list showing each |
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| 137 | 137 | | proposed position, the proposed salary for the position, all |
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| 138 | 138 | | benefits proposed for the position, each proposed capital |
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| 139 | 139 | | expenditure, and an estimate of the amount of the budget that will |
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| 140 | 140 | | be allocated to each taxing unit. Each taxing unit that |
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| 141 | 141 | | participates in the district [entitled to vote on the appointment |
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| 142 | 142 | | of board members] shall maintain a copy of the proposed budget for |
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| 143 | 143 | | public inspection at its principal administrative office. |
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| 144 | 144 | | (b) The board of directors shall hold a public hearing to |
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| 145 | 145 | | consider the budget. The secretary of the board shall deliver to |
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| 146 | 146 | | the presiding officer of the governing body of each taxing unit |
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| 147 | 147 | | participating in the district not later than the 10th day before the |
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| 148 | 148 | | date of the hearing a written notice of the date, time, and place |
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| 149 | 149 | | fixed for the hearing. The board shall complete its hearings, make |
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| 150 | 150 | | any amendments to the proposed budget it desires, and finally |
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| 151 | 151 | | approve a budget before September 15. If governing bodies of a |
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| 152 | 152 | | majority of the taxing units participating in the district |
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| 153 | 153 | | [entitled to vote on the appointment of board members] adopt |
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| 154 | 154 | | resolutions disapproving a budget and file them with the secretary |
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| 155 | 155 | | of the board within 30 days after its adoption, the budget does not |
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| 156 | 156 | | take effect, and the board shall adopt a new budget within 30 days |
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| 157 | 157 | | of the disapproval. |
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| 158 | 158 | | (i) The fiscal year of an appraisal district is the calendar |
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| 159 | 159 | | year unless the governing bodies of three-fourths of the taxing |
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| 160 | 160 | | units participating in the district [entitled to vote on the |
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| 161 | 161 | | appointment of board members] adopt resolutions proposing a |
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| 162 | 162 | | different fiscal year and file them with the secretary of the board |
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| 163 | 163 | | not more than 12 and not less than eight months before the first day |
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| 164 | 164 | | of the fiscal year proposed by the resolutions. If the fiscal year |
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| 165 | 165 | | of an appraisal district is changed under this subsection, the |
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| 166 | 166 | | chief appraiser shall prepare a proposed budget for the fiscal year |
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| 167 | 167 | | as provided by Subsection (a) [of this section] before the 15th day |
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| 168 | 168 | | of the seventh month preceding the first day of the fiscal year |
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| 169 | 169 | | established by the change, and the board of directors shall adopt a |
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| 170 | 170 | | budget for the fiscal year as provided by Subsection (b) [of this |
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| 171 | 171 | | section] before the 15th day of the fourth month preceding the first |
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| 172 | 172 | | day of the fiscal year established by the change. Unless the |
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| 173 | 173 | | appraisal district adopts a different method of allocation under |
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| 174 | 174 | | Section 6.061 [of this code], the allocation of the budget to each |
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| 175 | 175 | | taxing unit shall be calculated as provided by Subsection (d) of |
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| 176 | 176 | | this section using the amount of property taxes imposed by each |
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| 177 | 177 | | participating taxing unit in the most recent tax year preceding the |
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| 178 | 178 | | fiscal year established by the change for which the necessary |
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| 179 | 179 | | information is available. Each taxing unit shall pay its |
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| 180 | 180 | | allocation as provided by Subsection (e) [of this section], except |
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| 181 | 181 | | that the first payment shall be made before the first day of the |
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| 182 | 182 | | fiscal year established by the change and subsequent payments shall |
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| 183 | 183 | | be made quarterly. In the year in which a change in the fiscal year |
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| 184 | 184 | | occurs, the budget that takes effect on January 1 of that year may |
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| 185 | 185 | | be amended as necessary as provided by Subsection (c) [of this |
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| 186 | 186 | | section] in order to accomplish the change in fiscal years. |
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| 187 | 187 | | SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended |
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| 188 | 188 | | to read as follows: |
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| 189 | 189 | | (b) The taxing units participating in an appraisal district |
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| 190 | 190 | | may adopt a different method of allocating the costs of operating |
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| 191 | 191 | | the district if the governing bodies of three-fourths of the taxing |
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| 192 | 192 | | units that participate in the district [are entitled to vote on the |
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| 193 | 193 | | appointment of board members] adopt resolutions providing for the |
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| 194 | 194 | | other method. However, a change under this subsection is not valid |
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| 195 | 195 | | if it requires any taxing unit to pay a greater proportion of the |
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| 196 | 196 | | appraisal district's costs than the unit would pay under Section |
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| 197 | 197 | | 6.06 [of this code] without the consent of the governing body of |
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| 198 | 198 | | that unit. |
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| 199 | 199 | | (e) A change in allocation of district costs made as |
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| 200 | 200 | | provided by this section remains in effect until changed in a manner |
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| 201 | 201 | | provided by this section or rescinded by resolution of a majority of |
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| 202 | 202 | | the governing bodies of the taxing units that participate in the |
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| 203 | 203 | | district [that are entitled to vote on appointment of board members |
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| 204 | 204 | | under Section 6.03 of this code]. |
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| 205 | 205 | | SECTION 8. Section 6.063(b), Tax Code, is amended to read as |
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| 206 | 206 | | follows: |
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| 207 | 207 | | (b) The report of the audit is a public record. A copy of |
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| 208 | 208 | | the report shall be delivered to the presiding officer of the |
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| 209 | 209 | | governing body of each taxing unit that participates in the |
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| 210 | 210 | | district [eligible to vote on the appointment of district |
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| 211 | 211 | | directors], and a reasonable number of copies shall be available |
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| 212 | 212 | | for inspection at the appraisal office. |
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| 213 | 213 | | SECTION 9. Section 6.15(c), Tax Code, is amended to read as |
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| 214 | 214 | | follows: |
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| 215 | 215 | | (c) Subsections (a) and (b) do not apply to a routine |
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| 216 | 216 | | communication between the chief appraiser and the county |
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| 217 | 217 | | assessor-collector that relates to the administration of an |
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| 218 | 218 | | appraisal roll, including a communication made in connection with |
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| 219 | 219 | | the certification, correction, or collection of an account, |
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| 220 | 220 | | regardless of whether the county assessor-collector serves on [was |
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| 221 | 221 | | appointed to] the board of directors of the appraisal district [or |
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| 222 | 222 | | serves as a nonvoting director]. |
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| 223 | 223 | | SECTION 10. Section 172.024(a), Election Code, is amended |
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| 224 | 224 | | to read as follows: |
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| 225 | 225 | | (a) The filing fee for a candidate for nomination in the |
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| 226 | 226 | | general primary election is as follows: |
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| 227 | 227 | | (1) United States senator $5,000 |
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| 228 | 228 | | (2) office elected statewide, except United States |
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| 229 | 229 | | senator 3,750 |
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| 230 | 230 | | (3) United States representative 3,125 |
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| 231 | 231 | | (4) state senator 1,250 |
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| 232 | 232 | | (5) state representative 750 |
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| 233 | 233 | | (6) member, State Board of Education 300 |
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| 234 | 234 | | (7) chief justice or justice, court of appeals, other |
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| 235 | 235 | | than a justice specified by Subdivision (8) 1,875 |
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| 236 | 236 | | (8) chief justice or justice of a court of appeals that |
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| 237 | 237 | | serves a court of appeals district in which a county with a |
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| 238 | 238 | | population of more than one million is wholly or partly |
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| 239 | 239 | | situated 2,500 |
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| 240 | 240 | | (9) district judge or judge specified by Section |
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| 241 | 241 | | 52.092(d) for which this schedule does not otherwise prescribe a |
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| 242 | 242 | | fee 1,500 |
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| 243 | 243 | | (10) district or criminal district judge of a court in |
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| 244 | 244 | | a judicial district wholly contained in a county with a population |
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| 245 | 245 | | of more than 1.5 million 2,500 |
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| 246 | 246 | | (11) judge, statutory county court, other than a judge |
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| 247 | 247 | | specified by Subdivision (12) 1,500 |
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| 248 | 248 | | (12) judge of a statutory county court in a county with |
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| 249 | 249 | | a population of more than 1.5 million 2,500 |
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| 250 | 250 | | (13) district attorney, criminal district attorney, |
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| 251 | 251 | | or county attorney performing the duties of a district |
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| 252 | 252 | | attorney 1,250 |
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| 253 | 253 | | (14) county commissioner, district clerk, county |
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| 254 | 254 | | clerk, sheriff, county tax assessor-collector, county treasurer, |
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| 255 | 255 | | or judge, constitutional county court: |
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| 256 | 256 | | (A) county with a population of 200,000 or |
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| 257 | 257 | | more 1,250 |
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| 258 | 258 | | (B) county with a population of under |
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| 259 | 259 | | 200,000 750 |
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| 260 | 260 | | (15) justice of the peace or constable: |
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| 261 | 261 | | (A) county with a population of 200,000 or |
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| 262 | 262 | | more 1,000 |
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| 263 | 263 | | (B) county with a population of under |
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| 264 | 264 | | 200,000 375 |
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| 265 | 265 | | (16) county surveyor75 |
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| 266 | 266 | | (17) office of the county government for which this |
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| 267 | 267 | | schedule does not otherwise prescribe a fee 750 |
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| 268 | 268 | | (18) office of appraisal district director: |
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| 269 | 269 | | (A) county with a population of 200,000 or |
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| 270 | 270 | | more 1,250 |
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| 271 | 271 | | (B) county with a population of under |
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| 272 | 272 | | 200,000 750 |
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| 273 | 273 | | SECTION 11. The following provisions of the Tax Code are |
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| 274 | 274 | | repealed: |
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| 275 | 275 | | (1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), |
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| 276 | 276 | | (i), (j), and (k); |
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| 277 | 277 | | (2) Section 6.031; |
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| 278 | 278 | | (3) Section 6.033; |
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| 279 | 279 | | (4) Section 6.034; |
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| 280 | 280 | | (5) Section 6.037; and |
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| 281 | 281 | | (6) Section 6.10. |
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| 282 | 282 | | SECTION 12. (a) Appraisal district directors shall be |
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| 283 | 283 | | elected as provided by Section 6.03, Tax Code, as amended by this |
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| 284 | 284 | | Act, beginning with the primary and general elections conducted in |
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| 285 | 285 | | 2022. Members then elected take office January 1, 2023. |
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| 286 | 286 | | (b) The change in the manner of selection of appraisal |
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| 287 | 287 | | district directors made by this Act does not affect the selection of |
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| 288 | 288 | | directors who serve on the board before January 1, 2023. |
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| 289 | 289 | | (c) The term of an appraisal district director serving on |
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| 290 | 290 | | December 31, 2022, expires on January 1, 2023. |
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| 291 | 291 | | SECTION 13. (a) Except as otherwise provided by this |
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| 292 | 292 | | section, this Act takes effect January 1, 2023. |
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| 293 | 293 | | (b) This section and Sections 10 and 12 of this Act take |
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| 294 | 294 | | effect September 1, 2021. |
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