| 1 | 1 | | By: Muñoz, Jr. H.B. No. 2212 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A BILL TO BE ENTITLED |
|---|
| 5 | 5 | | AN ACT |
|---|
| 6 | 6 | | relating to the selection of the board of directors of an appraisal |
|---|
| 7 | 7 | | district; authorizing the imposition of a fee. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Section 5.12(b), Tax Code, is amended to read as |
|---|
| 10 | 10 | | follows: |
|---|
| 11 | 11 | | (b) At the written request of the governing bodies of a |
|---|
| 12 | 12 | | majority of all the taxing units participating in an appraisal |
|---|
| 13 | 13 | | district or of a majority of the group of taxing units composed of |
|---|
| 14 | 14 | | the municipalities, school districts, junior college districts, |
|---|
| 15 | 15 | | and county participating in the appraisal district [entitled to |
|---|
| 16 | 16 | | vote on the appointment of appraisal district directors], the |
|---|
| 17 | 17 | | comptroller shall audit the performance of the appraisal district. |
|---|
| 18 | 18 | | The governing bodies may request a general audit of the performance |
|---|
| 19 | 19 | | of the appraisal district or may request an audit of only one or |
|---|
| 20 | 20 | | more particular duties, practices, functions, departments, or |
|---|
| 21 | 21 | | other appraisal district matters. |
|---|
| 22 | 22 | | SECTION 2. Section 5.13(h), Tax Code, is amended to read as |
|---|
| 23 | 23 | | follows: |
|---|
| 24 | 24 | | (h) At any time after the request for an audit is made, the |
|---|
| 25 | 25 | | comptroller may discontinue the audit in whole or in part if |
|---|
| 26 | 26 | | requested to do so by: |
|---|
| 27 | 27 | | (1) the governing bodies of a majority of all the |
|---|
| 28 | 28 | | taxing units participating in the district, if the audit was |
|---|
| 29 | 29 | | requested by a majority of those units; |
|---|
| 30 | 30 | | (2) the governing bodies of a majority of the group of |
|---|
| 31 | 31 | | taxing units composed of the municipalities, school districts, |
|---|
| 32 | 32 | | junior college districts, and county participating in the appraisal |
|---|
| 33 | 33 | | district [entitled to vote on the appointment of appraisal district |
|---|
| 34 | 34 | | directors], if the audit was requested by a majority of those units; |
|---|
| 35 | 35 | | or |
|---|
| 36 | 36 | | (3) the taxpayers who requested the audit, if the |
|---|
| 37 | 37 | | audit was requested under Section 5.12(c) [of this code, by the |
|---|
| 38 | 38 | | taxpayers who requested the audit]. |
|---|
| 39 | 39 | | SECTION 3. Section 6.03, Tax Code, is amended by amending |
|---|
| 40 | 40 | | Subsections (a) and (l) and adding Subsections (a-1) and (m) to read |
|---|
| 41 | 41 | | as follows: |
|---|
| 42 | 42 | | (a) The appraisal district is governed by a board of five |
|---|
| 43 | 43 | | directors. One director is elected from each of the four |
|---|
| 44 | 44 | | commissioners precincts of the county for which the appraisal |
|---|
| 45 | 45 | | district is established. The county assessor-collector is a |
|---|
| 46 | 46 | | director by virtue of the person's office. The directors other than |
|---|
| 47 | 47 | | the county assessor-collector are elected at the general election |
|---|
| 48 | 48 | | for state and county officers and serve two-year terms beginning on |
|---|
| 49 | 49 | | January 1 of odd-numbered years. [Five directors are appointed by |
|---|
| 50 | 50 | | the taxing units that participate in the district as provided by |
|---|
| 51 | 51 | | this section. If the county assessor-collector is not appointed to |
|---|
| 52 | 52 | | the board, the county assessor-collector serves as a nonvoting |
|---|
| 53 | 53 | | director.] The county assessor-collector is ineligible to serve if |
|---|
| 54 | 54 | | the board enters into a contract under Section 6.05(b) or if the |
|---|
| 55 | 55 | | commissioners court of the county enters into a contract under |
|---|
| 56 | 56 | | Section 6.24(b). If the county assessor-collector is ineligible to |
|---|
| 57 | 57 | | serve, the appraisal district is governed by the four directors |
|---|
| 58 | 58 | | elected from the commissioners precincts and a director elected |
|---|
| 59 | 59 | | from the county at large. The director elected from the county at |
|---|
| 60 | 60 | | large is elected at the same election and serves the same term of |
|---|
| 61 | 61 | | office as the four directors elected from the commissioners |
|---|
| 62 | 62 | | precincts. |
|---|
| 63 | 63 | | (a-1) To be eligible to serve on the board of directors, an |
|---|
| 64 | 64 | | individual other than the [a] county assessor-collector [serving as |
|---|
| 65 | 65 | | a nonvoting director] must: |
|---|
| 66 | 66 | | (1) be a resident of: |
|---|
| 67 | 67 | | (A) the commissioners precinct from which the |
|---|
| 68 | 68 | | office is elected, in the case of a director elected from a |
|---|
| 69 | 69 | | commissioners precinct; or |
|---|
| 70 | 70 | | (B) the county for which the appraisal district |
|---|
| 71 | 71 | | is established, in the case of a director elected from the county at |
|---|
| 72 | 72 | | large; [district] and |
|---|
| 73 | 73 | | (2) [must] have resided in the appraisal district for |
|---|
| 74 | 74 | | at least two years immediately preceding the date the individual |
|---|
| 75 | 75 | | takes office. [An individual who is otherwise eligible to serve on |
|---|
| 76 | 76 | | the board is not ineligible because of membership on the governing |
|---|
| 77 | 77 | | body of a taxing unit. An employee of a taxing unit that |
|---|
| 78 | 78 | | participates in the district is not eligible to serve on the board |
|---|
| 79 | 79 | | unless the individual is also a member of the governing body or an |
|---|
| 80 | 80 | | elected official of a taxing unit that participates in the |
|---|
| 81 | 81 | | district.] |
|---|
| 82 | 82 | | (l) A [If a] vacancy [occurs] on the board of directors |
|---|
| 83 | 83 | | other than a vacancy in the position held by the [a] county |
|---|
| 84 | 84 | | assessor-collector is filled for the remainder of the unexpired |
|---|
| 85 | 85 | | term by appointment by the commissioners court of the county for |
|---|
| 86 | 86 | | which the appraisal district is established. A person appointed to |
|---|
| 87 | 87 | | fill a vacancy on the board of directors must meet the |
|---|
| 88 | 88 | | qualifications of the vacated position [serving as a nonvoting |
|---|
| 89 | 89 | | director, each taxing unit that is entitled to vote by this section |
|---|
| 90 | 90 | | may nominate by resolution adopted by its governing body a |
|---|
| 91 | 91 | | candidate to fill the vacancy. The unit shall submit the name of its |
|---|
| 92 | 92 | | nominee to the chief appraiser within 45 days after notification |
|---|
| 93 | 93 | | from the board of directors of the existence of the vacancy, and the |
|---|
| 94 | 94 | | chief appraiser shall prepare and deliver to the board of directors |
|---|
| 95 | 95 | | within the next five days a list of the nominees. The board of |
|---|
| 96 | 96 | | directors shall elect by majority vote of its members one of the |
|---|
| 97 | 97 | | nominees to fill the vacancy]. |
|---|
| 98 | 98 | | (m) If as a result of a change in the boundaries of a |
|---|
| 99 | 99 | | commissioners precinct an individual serving as a director no |
|---|
| 100 | 100 | | longer resides in the precinct from which the office is elected, the |
|---|
| 101 | 101 | | individual is not for that reason disqualified from office during |
|---|
| 102 | 102 | | the remainder of the term of office being served at the time the |
|---|
| 103 | 103 | | boundary change takes effect. If as a result of a change in the |
|---|
| 104 | 104 | | boundaries of a commissioners precinct an individual elected as a |
|---|
| 105 | 105 | | director before the boundary change to a term that begins after the |
|---|
| 106 | 106 | | boundary change no longer resides in the precinct from which |
|---|
| 107 | 107 | | elected, the individual is not for that reason disqualified from |
|---|
| 108 | 108 | | serving the term to which elected. |
|---|
| 109 | 109 | | SECTION 4. Section 6.036(a), Tax Code, is amended to read as |
|---|
| 110 | 110 | | follows: |
|---|
| 111 | 111 | | (a) An individual is not eligible to be a candidate for, to |
|---|
| 112 | 112 | | be appointed to, or to serve on the board of directors of an |
|---|
| 113 | 113 | | appraisal district if the individual or a business entity in which |
|---|
| 114 | 114 | | the individual has a substantial interest is a party to a contract |
|---|
| 115 | 115 | | with: |
|---|
| 116 | 116 | | (1) the appraisal district; or |
|---|
| 117 | 117 | | (2) a taxing unit that participates in the appraisal |
|---|
| 118 | 118 | | district, if the contract relates to the performance of an activity |
|---|
| 119 | 119 | | governed by this title. |
|---|
| 120 | 120 | | SECTION 5. Section 6.051(b), Tax Code, is amended to read as |
|---|
| 121 | 121 | | follows: |
|---|
| 122 | 122 | | (b) The acquisition or conveyance of real property or the |
|---|
| 123 | 123 | | construction or renovation of a building or other improvement by an |
|---|
| 124 | 124 | | appraisal district must be approved by the governing bodies of |
|---|
| 125 | 125 | | three-fourths of the group of taxing units composed of the |
|---|
| 126 | 126 | | municipalities, school districts, junior college districts, and |
|---|
| 127 | 127 | | county participating in the appraisal district [entitled to vote on |
|---|
| 128 | 128 | | the appointment of board members]. The board of directors by |
|---|
| 129 | 129 | | resolution may propose a property transaction or other action for |
|---|
| 130 | 130 | | which this subsection requires approval of those [the] taxing |
|---|
| 131 | 131 | | units. The chief appraiser shall notify the presiding officer of |
|---|
| 132 | 132 | | each governing body entitled to vote on the approval of the proposal |
|---|
| 133 | 133 | | by delivering a copy of the board's resolution, together with |
|---|
| 134 | 134 | | information showing the costs of other available alternatives to |
|---|
| 135 | 135 | | the proposal. On or before the 30th day after the date the presiding |
|---|
| 136 | 136 | | officer receives notice of the proposal, the governing body of a |
|---|
| 137 | 137 | | taxing unit by resolution may approve or disapprove the proposal. |
|---|
| 138 | 138 | | If a governing body fails to act on or before that 30th day or fails |
|---|
| 139 | 139 | | to file its resolution with the chief appraiser on or before the |
|---|
| 140 | 140 | | 10th day after that 30th day, the proposal is treated as if it were |
|---|
| 141 | 141 | | disapproved by the governing body. |
|---|
| 142 | 142 | | SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are |
|---|
| 143 | 143 | | amended to read as follows: |
|---|
| 144 | 144 | | (a) Each year the chief appraiser shall prepare a proposed |
|---|
| 145 | 145 | | budget for the operations of the district for the following tax year |
|---|
| 146 | 146 | | and shall submit copies to each taxing unit participating in the |
|---|
| 147 | 147 | | district and to the district board of directors before June 15. The |
|---|
| 148 | 148 | | chief appraiser [He] shall include in the budget a list showing each |
|---|
| 149 | 149 | | proposed position, the proposed salary for the position, all |
|---|
| 150 | 150 | | benefits proposed for the position, each proposed capital |
|---|
| 151 | 151 | | expenditure, and an estimate of the amount of the budget that will |
|---|
| 152 | 152 | | be allocated to each taxing unit. Each municipality, each school |
|---|
| 153 | 153 | | district, each junior college district, and the county |
|---|
| 154 | 154 | | participating in the appraisal district [taxing unit entitled to |
|---|
| 155 | 155 | | vote on the appointment of board members] shall maintain a copy of |
|---|
| 156 | 156 | | the proposed budget for public inspection at its principal |
|---|
| 157 | 157 | | administrative office. |
|---|
| 158 | 158 | | (b) The board of directors shall hold a public hearing to |
|---|
| 159 | 159 | | consider the budget. The secretary of the board shall deliver to the |
|---|
| 160 | 160 | | presiding officer of the governing body of each taxing unit |
|---|
| 161 | 161 | | participating in the district not later than the 10th day before the |
|---|
| 162 | 162 | | date of the hearing a written notice of the date, time, and place |
|---|
| 163 | 163 | | fixed for the hearing. The board shall complete its hearings, make |
|---|
| 164 | 164 | | any amendments to the proposed budget it desires, and finally |
|---|
| 165 | 165 | | approve a budget before September 15. If governing bodies of a |
|---|
| 166 | 166 | | majority of the group of taxing units composed of the |
|---|
| 167 | 167 | | municipalities, school districts, junior college districts, and |
|---|
| 168 | 168 | | county participating in the appraisal district [taxing units |
|---|
| 169 | 169 | | entitled to vote on the appointment of board members] adopt |
|---|
| 170 | 170 | | resolutions disapproving a budget and file them with the secretary |
|---|
| 171 | 171 | | of the board within 30 days after its adoption, the budget does not |
|---|
| 172 | 172 | | take effect, and the board shall adopt a new budget within 30 days |
|---|
| 173 | 173 | | of the disapproval. |
|---|
| 174 | 174 | | (i) The fiscal year of an appraisal district is the calendar |
|---|
| 175 | 175 | | year unless the governing bodies of three-fourths of the group of |
|---|
| 176 | 176 | | taxing units composed of the municipalities, school districts, |
|---|
| 177 | 177 | | junior college districts, and county participating in the appraisal |
|---|
| 178 | 178 | | district [taxing units entitled to vote on the appointment of board |
|---|
| 179 | 179 | | members] adopt resolutions proposing a different fiscal year and |
|---|
| 180 | 180 | | file them with the secretary of the board not more than 12 and not |
|---|
| 181 | 181 | | less than eight months before the first day of the fiscal year |
|---|
| 182 | 182 | | proposed by the resolutions. If the fiscal year of an appraisal |
|---|
| 183 | 183 | | district is changed under this subsection, the chief appraiser |
|---|
| 184 | 184 | | shall prepare a proposed budget for the fiscal year as provided by |
|---|
| 185 | 185 | | Subsection (a) [of this section] before the 15th day of the seventh |
|---|
| 186 | 186 | | month preceding the first day of the fiscal year established by the |
|---|
| 187 | 187 | | change, and the board of directors shall adopt a budget for the |
|---|
| 188 | 188 | | fiscal year as provided by Subsection (b) [of this section] before |
|---|
| 189 | 189 | | the 15th day of the fourth month preceding the first day of the |
|---|
| 190 | 190 | | fiscal year established by the change. Unless the appraisal |
|---|
| 191 | 191 | | district adopts a different method of allocation under Section |
|---|
| 192 | 192 | | 6.061 [of this code], the allocation of the budget to each taxing |
|---|
| 193 | 193 | | unit shall be calculated as provided by Subsection (d) [of this |
|---|
| 194 | 194 | | section] using the amount of property taxes imposed by each |
|---|
| 195 | 195 | | participating taxing unit in the most recent tax year preceding the |
|---|
| 196 | 196 | | fiscal year established by the change for which the necessary |
|---|
| 197 | 197 | | information is available. Each taxing unit shall pay its allocation |
|---|
| 198 | 198 | | as provided by Subsection (e) [of this section], except that the |
|---|
| 199 | 199 | | first payment shall be made before the first day of the fiscal year |
|---|
| 200 | 200 | | established by the change and subsequent payments shall be made |
|---|
| 201 | 201 | | quarterly. In the year in which a change in the fiscal year occurs, |
|---|
| 202 | 202 | | the budget that takes effect on January 1 of that year may be |
|---|
| 203 | 203 | | amended as necessary as provided by Subsection (c) [of this |
|---|
| 204 | 204 | | section] in order to accomplish the change in fiscal years. |
|---|
| 205 | 205 | | SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended |
|---|
| 206 | 206 | | to read as follows: |
|---|
| 207 | 207 | | (b) The taxing units participating in an appraisal district |
|---|
| 208 | 208 | | may adopt a different method of allocating the costs of operating |
|---|
| 209 | 209 | | the district if the governing bodies of three-fourths of the group |
|---|
| 210 | 210 | | of taxing units composed of the municipalities, school districts, |
|---|
| 211 | 211 | | junior college districts, and county participating in the appraisal |
|---|
| 212 | 212 | | district [taxing units that are entitled to vote on the appointment |
|---|
| 213 | 213 | | of board members] adopt resolutions providing for the other method. |
|---|
| 214 | 214 | | However, a change under this subsection is not valid if it requires |
|---|
| 215 | 215 | | any taxing unit to pay a greater proportion of the appraisal |
|---|
| 216 | 216 | | district's costs than the unit would pay under Section 6.06 [of this |
|---|
| 217 | 217 | | code] without the consent of the governing body of that unit. |
|---|
| 218 | 218 | | (e) A change in allocation of district costs made as |
|---|
| 219 | 219 | | provided by this section remains in effect until changed in a manner |
|---|
| 220 | 220 | | provided by this section or rescinded by resolution of a majority of |
|---|
| 221 | 221 | | the governing bodies of the group of taxing units composed of the |
|---|
| 222 | 222 | | municipalities, school districts, junior college districts, and |
|---|
| 223 | 223 | | county participating in the appraisal district [that are entitled |
|---|
| 224 | 224 | | to vote on appointment of board members under Section 6.03 of this |
|---|
| 225 | 225 | | code]. |
|---|
| 226 | 226 | | SECTION 8. Section 6.063(b), Tax Code, is amended to read as |
|---|
| 227 | 227 | | follows: |
|---|
| 228 | 228 | | (b) The report of the audit is a public record. A copy of the |
|---|
| 229 | 229 | | report shall be delivered to the presiding officer of the governing |
|---|
| 230 | 230 | | body of each municipality, each school district, each junior |
|---|
| 231 | 231 | | college district, and the county participating in the appraisal |
|---|
| 232 | 232 | | district [taxing unit eligible to vote on the appointment of |
|---|
| 233 | 233 | | district directors], and a reasonable number of copies shall be |
|---|
| 234 | 234 | | available for inspection at the appraisal office. |
|---|
| 235 | 235 | | SECTION 9. Section 6.15(c), Tax Code, is amended to read as |
|---|
| 236 | 236 | | follows: |
|---|
| 237 | 237 | | (c) Subsections (a) and (b) do not apply to a routine |
|---|
| 238 | 238 | | communication between the chief appraiser and the county |
|---|
| 239 | 239 | | assessor-collector that relates to the administration of an |
|---|
| 240 | 240 | | appraisal roll, including a communication made in connection with |
|---|
| 241 | 241 | | the certification, correction, or collection of an account, |
|---|
| 242 | 242 | | regardless of whether the county assessor-collector serves on [was |
|---|
| 243 | 243 | | appointed to] the board of directors of the appraisal district [or |
|---|
| 244 | 244 | | serves as a nonvoting director]. |
|---|
| 245 | 245 | | SECTION 10. Section 172.024(a), Election Code, is amended |
|---|
| 246 | 246 | | to read as follows: |
|---|
| 247 | 247 | | (a) The filing fee for a candidate for nomination in the |
|---|
| 248 | 248 | | general primary election is as follows: |
|---|
| 249 | 249 | | (1) United States senator$5,000 |
|---|
| 250 | 250 | | (2) office elected statewide, except United States |
|---|
| 251 | 251 | | senator3,750 |
|---|
| 252 | 252 | | (3) United States representative3,125 |
|---|
| 253 | 253 | | (4) state senator1,250 |
|---|
| 254 | 254 | | (5) state representative750 |
|---|
| 255 | 255 | | (6) member, State Board of Education300 |
|---|
| 256 | 256 | | (7) chief justice or justice, court of appeals, other |
|---|
| 257 | 257 | | than a justice specified by Subdivision (8)1,875 |
|---|
| 258 | 258 | | (8) chief justice or justice of a court of appeals that |
|---|
| 259 | 259 | | serves a court of appeals district in which a county with a |
|---|
| 260 | 260 | | population of more than one million is wholly or partly |
|---|
| 261 | 261 | | situated2,500 |
|---|
| 262 | 262 | | (9) district judge or judge specified by Section |
|---|
| 263 | 263 | | 52.092(d) for which this schedule does not otherwise prescribe a |
|---|
| 264 | 264 | | fee1,500 |
|---|
| 265 | 265 | | (10) district or criminal district judge of a court in |
|---|
| 266 | 266 | | a judicial district wholly contained in a county with a population |
|---|
| 267 | 267 | | of more than 1.5 million2,500 |
|---|
| 268 | 268 | | (11) judge, statutory county court, other than a judge |
|---|
| 269 | 269 | | specified by Subdivision (12)1,500 |
|---|
| 270 | 270 | | (12) judge of a statutory county court in a county with |
|---|
| 271 | 271 | | a population of more than 1.5 million2,500 |
|---|
| 272 | 272 | | (13) district attorney, criminal district attorney, |
|---|
| 273 | 273 | | or county attorney performing the duties of a district |
|---|
| 274 | 274 | | attorney1,250 |
|---|
| 275 | 275 | | (14) county commissioner, district clerk, county |
|---|
| 276 | 276 | | clerk, sheriff, county tax assessor-collector, county treasurer, |
|---|
| 277 | 277 | | or judge, constitutional county court: |
|---|
| 278 | 278 | | (A) county with a population of 200,000 or |
|---|
| 279 | 279 | | more1,250 |
|---|
| 280 | 280 | | (B) countywithapopulationofunder |
|---|
| 281 | 281 | | 200,000750 |
|---|
| 282 | 282 | | (15) justice of the peace or constable: |
|---|
| 283 | 283 | | (A) county with a population of 200,000 or |
|---|
| 284 | 284 | | more1,000 |
|---|
| 285 | 285 | | (B) countywithapopulationofunder |
|---|
| 286 | 286 | | 200,000375 |
|---|
| 287 | 287 | | (16) county surveyor75 |
|---|
| 288 | 288 | | (17) office of the county government for which this |
|---|
| 289 | 289 | | schedule does not otherwise prescribe a fee750 |
|---|
| 290 | 290 | | (18) appraisal district director: |
|---|
| 291 | 291 | | (A) county with a population of 200,000 or more |
|---|
| 292 | 292 | | 400 |
|---|
| 293 | 293 | | (B) county with a population of under 200,000200 |
|---|
| 294 | 294 | | SECTION 11. The following provisions of the Tax Code are |
|---|
| 295 | 295 | | repealed: |
|---|
| 296 | 296 | | (1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), |
|---|
| 297 | 297 | | (i), (j), and (k); |
|---|
| 298 | 298 | | (2) Section 6.031; |
|---|
| 299 | 299 | | (3) Section 6.033; |
|---|
| 300 | 300 | | (4) Section 6.034; |
|---|
| 301 | 301 | | (5) Section 6.037; and |
|---|
| 302 | 302 | | (6) Section 6.10. |
|---|
| 303 | 303 | | SECTION 12. (a) Appraisal district directors shall be |
|---|
| 304 | 304 | | elected as provided by Section 6.03, Tax Code, as amended by this |
|---|
| 305 | 305 | | Act, beginning with the primary and general elections conducted in |
|---|
| 306 | 306 | | 2022. Members then elected take office January 1, 2023. |
|---|
| 307 | 307 | | (b) The change in the manner of selection of appraisal |
|---|
| 308 | 308 | | district directors made by this Act does not affect the selection of |
|---|
| 309 | 309 | | directors who serve on the board before January 1, 2023. |
|---|
| 310 | 310 | | (c) The term of an appraisal district director serving on |
|---|
| 311 | 311 | | December 31, 2021, expires on January 1, 2023. |
|---|
| 312 | 312 | | SECTION 13. (a) Except as otherwise provided by this |
|---|
| 313 | 313 | | section, this Act takes effect January 1, 2023. |
|---|
| 314 | 314 | | (b) This section and Sections 10 and 12 of this Act take |
|---|
| 315 | 315 | | effect September 1, 2021. |
|---|