Texas 2021 - 87th Regular

Texas House Bill HB283 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R2027 SMT-D
2	2	By: Stephenson H.B. No. 283
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection of the chief appraiser of an appraisal
8	8	district; authorizing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.15, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
13	13	taxing unit may not employ any person for the purpose of appraising
14	14	property for taxation purposes [except to the extent necessary to
15	15	perform a contract under Section 6.05(b) of this code].
16	16	SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
17	17	Tax Code, are amended to read as follows:
18	18	(c) The comptroller may contract with service providers to
19	19	assist with the duties imposed under Subsection (a), but the course
20	20	required may not be provided by an appraisal district, the chief
21	21	appraiser of an appraisal district, an [or another] employee of an
22	22	appraisal district, a member of the board of directors of an
23	23	appraisal district, a member of an appraisal review board, or a
24	24	taxing unit. The comptroller may assess a fee to recover a portion
25	25	of the costs incurred for the training course, but the fee may not
26	26	exceed $50 for each person trained. If the training is provided to
27	27	an individual other than a member of an appraisal review board, the
28	28	comptroller may assess a fee not to exceed $50 for each person
29	29	trained.
30	30	(e-1) In addition to the course established under
31	31	Subsection (a), the comptroller shall approve curricula and provide
32	32	materials for use in a continuing education course for members of an
33	33	appraisal review board. The course must provide at least four
34	34	hours of classroom training and education. The curricula and
35	35	materials must include information regarding:
36	36	(1) the cost, income, and market data comparison
37	37	methods of appraising property;
38	38	(2) the appraisal of business personal property;
39	39	(3) the determination of capitalization rates for
40	40	property appraisal purposes;
41	41	(4) the duties of an appraisal review board;
42	42	(5) the requirements regarding the independence of an
43	43	appraisal review board from the board of directors, [and] the chief
44	44	appraiser, and [other] employees of the appraisal district;
45	45	(6) the prohibitions against ex parte communications
46	46	applicable to appraisal review board members;
47	47	(7) the Uniform Standards of Professional Appraisal
48	48	Practice;
49	49	(8) the duty of the appraisal district to substantiate
50	50	the district's determination of the value of property;
51	51	(9) the requirements regarding the equal and uniform
52	52	appraisal of property;
53	53	(10) the right of a property owner to protest the
54	54	appraisal of the property as provided by Chapter 41; and
55	55	(11) a detailed explanation of each of the actions
56	56	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
57	57	41.42, and 41.43 so that members are fully aware of each of the
58	58	grounds on which a property appraisal can be appealed.
59	59	(e-3) The comptroller may contract with service providers
60	60	to assist with the duties imposed under Subsection (e-1), but the
61	61	course required by that subsection may not be provided by an
62	62	appraisal district, the chief appraiser of an appraisal district,
63	63	an [or another] employee of an appraisal district, a member of the
64	64	board of directors of an appraisal district, a member of an
65	65	appraisal review board, or a taxing unit. The comptroller may
66	66	assess a fee to recover a portion of the costs incurred for the
67	67	continuing education course, but the fee may not exceed $50 for each
68	68	person trained. If the training is provided to an individual other
69	69	than a member of an appraisal review board, the comptroller may
70	70	assess a fee not to exceed $50 for each person trained.
71	71	(f) The comptroller may not advise a property owner, a
72	72	property owner's agent, [or] the chief appraiser of an appraisal
73	73	district, or an [another] employee of an appraisal district on a
74	74	matter that the comptroller knows is the subject of a protest to the
75	75	appraisal review board. The comptroller may provide advice to an
76	76	appraisal review board member as authorized by Subsection (a)(4) of
77	77	this section or Section 5.103 and may communicate with the chairman
78	78	of an appraisal review board or a taxpayer liaison officer
79	79	concerning a complaint filed under Section 6.052.
80	80	(g) Except during a hearing or other appraisal review board
81	81	proceeding and as provided by Subsection (h) of this section and
82	82	Section 6.411(c-1), the following persons may not communicate with
83	83	a member of an appraisal review board about a course provided under
84	84	this section or any matter presented or discussed during the
85	85	course:
86	86	(1) the chief appraiser of the appraisal district for
87	87	which the appraisal review board is established;
88	88	(2) an [another] employee of the appraisal district
89	89	for which the appraisal review board is established;
90	90	(3) a member of the board of directors of the appraisal
91	91	district for which the appraisal review board is established;
92	92	(4) an officer or employee of a taxing unit that
93	93	participates in the appraisal district for which the appraisal
94	94	review board is established; and
95	95	(5) an attorney who represents or whose law firm
96	96	represents the appraisal district or a taxing unit that
97	97	participates in the appraisal district for which the appraisal
98	98	review board is established.
99	99	SECTION 3. Section 5.042, Tax Code, is amended by adding
100	100	Subsection (b-1) to read as follows:
101	101	(b-1) For purposes of removal under Chapter 87, Local
102	102	Government Code, "incompetency" in the case of a chief appraiser
103	103	includes the failure of the chief appraiser to complete, within the
104	104	period provided by Subsection (b) after the date the chief
105	105	appraiser is first elected or appointed, the course of training
106	106	required by Subsection (a).
107	107	SECTION 4. Section 5.043(e), Tax Code, is amended to read as
108	108	follows:
109	109	(e) The comptroller may contract with service providers to
110	110	assist with the duties imposed under Subsection (b), but the
111	111	training program may not be provided by an appraisal district, the
112	112	chief appraiser of an appraisal district, an [or another] employee
113	113	of an appraisal district, a member of the board of directors of an
114	114	appraisal district, a member of an appraisal review board, or a
115	115	taxing unit. The comptroller may assess a fee to recover a portion
116	116	of the costs incurred for the training program, but the fee may not
117	117	exceed $50 for each person trained. If the training is provided to
118	118	a person other than a person who has agreed to serve as an
119	119	arbitrator under Chapter 41A, the comptroller may assess a fee not
120	120	to exceed $50 for each person trained.
121	121	SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
122	122	amended to read as follows:
123	123	(a) An individual is ineligible to serve on an appraisal
124	124	district board of directors or [and is disqualified from
125	125	employment] as chief appraiser if the individual:
126	126	(1) is related within the second degree by
127	127	consanguinity or affinity, as determined under Chapter 573,
128	128	Government Code, to an individual who is engaged in the business of
129	129	appraising property for compensation for use in proceedings under
130	130	this title or of representing property owners for compensation in
131	131	proceedings under this title in the appraisal district; or
132	132	(2) owns property on which delinquent taxes have been
133	133	owed to a taxing unit for more than 60 days after the date the
134	134	individual knew or should have known of the delinquency unless:
135	135	(A) the delinquent taxes and any penalties and
136	136	interest are being paid under an installment payment agreement
137	137	under Section 33.02; or
138	138	(B) a suit to collect the delinquent taxes is
139	139	deferred or abated under Section 33.06 or 33.065.
140	140	(b) A member of an appraisal district board of directors or
141	141	a chief appraiser commits an offense if the board member or chief
142	142	appraiser continues to hold office [or the chief appraiser remains
143	143	employed] knowing that an individual related within the second
144	144	degree by consanguinity or affinity, as determined under Chapter
145	145	573, Government Code, to the board member or chief appraiser is
146	146	engaged in the business of appraising property for compensation for
147	147	use in proceedings under this title or of representing property
148	148	owners for compensation in proceedings under this title in the
149	149	appraisal district in which the member or chief appraiser serves
150	150	[or the chief appraiser is employed]. An offense under this
151	151	subsection is a Class B misdemeanor.
152	152	(d) An appraisal performed by a chief appraiser in a private
153	153	capacity or by an individual related within the second degree by
154	154	consanguinity or affinity, as determined under Chapter 573,
155	155	Government Code, to the chief appraiser may not be used as evidence
156	156	in a protest or challenge under Chapter 41 or an appeal under
157	157	Chapter 42 concerning property that is taxable in the appraisal
158	158	district in which the chief appraiser serves [is employed].
159	159	SECTION 6. The heading to Section 6.05, Tax Code, is amended
160	160	to read as follows:
161	161	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
162	162	SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
163	163	amended to read as follows:
164	164	(b) The board of directors of an appraisal district may
165	165	contract with an appraisal office in another district [or with a
166	166	taxing unit in the district] to perform the duties of the appraisal
167	167	office for the district.
168	168	(c) The chief appraiser is the chief administrator of the
169	169	appraisal office. The [Except as provided by Section 6.0501, the]
170	170	chief appraiser is elected at the general election for state and
171	171	county officers by the voters of the county in which the appraisal
172	172	district is established. The chief appraiser serves a two-year
173	173	term beginning January 1 of each odd-numbered year. To be eligible
174	174	to serve as chief appraiser, an individual must be a resident of the
175	175	county in which the appraisal district is established and must have
176	176	resided in the county for at least four years preceding the date the
177	177	individual takes office [appointed by and serves at the pleasure of
178	178	the appraisal district board of directors. If a taxing unit
179	179	performs the duties of the appraisal office pursuant to a contract,
180	180	the assessor for the unit is the chief appraiser. To be eligible to
181	181	be appointed or serve as a chief appraiser, a person must be
182	182	certified as a registered professional appraiser under Section
183	183	1151.160, Occupations Code, possess an MAI professional
184	184	designation from the Appraisal Institute, or possess an Assessment
185	185	Administration Specialist (AAS), Certified Assessment Evaluator
186	186	(CAE), or Residential Evaluation Specialist (RES) professional
187	187	designation from the International Association of Assessing
188	188	Officers. A person who is eligible to be appointed or serve as a
189	189	chief appraiser by having a professional designation described by
190	190	this subsection must become certified as a registered professional
191	191	appraiser under Section 1151.160, Occupations Code, not later than
192	192	the fifth anniversary of the date the person is appointed or begins
193	193	to serve as chief appraiser. A chief appraiser who is not eligible
194	194	to be appointed or serve as chief appraiser may not perform an
195	195	action authorized or required by law to be performed by a chief
196	196	appraiser, including the preparation, certification, or submission
197	197	of any part of the appraisal roll. Not later than January 1 of each
198	198	year, a chief appraiser shall notify the comptroller in writing
199	199	that the chief appraiser is either eligible to be appointed or serve
200	200	as the chief appraiser or not eligible to be appointed or serve as
201	201	the chief appraiser].
202	202	(d) The [Except as provided by Section 6.0501, the] chief
203	203	appraiser is entitled to compensation as provided by the budget
204	204	adopted by the board of directors. The chief appraiser's
205	205	compensation may not be directly or indirectly linked to an
206	206	increase in the total market, appraised, or taxable value of
207	207	property in the appraisal district. The [Except as provided by
208	208	Section 6.0501, the] chief appraiser may employ and compensate
209	209	professional, clerical, and other personnel as provided by the
210	210	budget, with the exception of a general counsel to the appraisal
211	211	district.
212	212	SECTION 8. Subchapter A, Chapter 6, Tax Code, is amended by
213	213	adding Section 6.0502 to read as follows:
214	214	Sec. 6.0502. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
215	215	FEE. (a) Except as provided by this section, Chapter 144, Election
216	216	Code, applies to a candidate for the office of chief appraiser of an
217	217	appraisal district.
218	218	(b) An application for a place on the ballot must be filed
219	219	with the county judge of the county in which the appraisal district
220	220	is established and be accompanied by a filing fee of:
221	221	(1) $1,250 for a county with a population of 200,000 or
222	222	more; or
223	223	(2) $750 for a county with a population of less than
224	224	200,000.
225	225	(c) A filing fee received under this section shall be
226	226	deposited in the county treasury to the credit of the county general
227	227	fund.
228	228	SECTION 9. Section 6.41, Tax Code, is amended by amending
229	229	Subsections (i) and (j) and adding Subsection (l) to read as
230	230	follows:
231	231	(i) This subsection applies only to an appraisal district
232	232	described by Subsection (d-1). The [A] chief appraiser of the
233	233	appraisal district, an [or another] employee or agent of the
234	234	appraisal district, a member of the appraisal review board for the
235	235	appraisal district, a member of the board of directors of the
236	236	appraisal district, a property tax consultant, or an agent of a
237	237	property owner commits an offense if the person communicates with
238	238	the local administrative district judge regarding the appointment
239	239	of appraisal review board members. This subsection does not apply
240	240	to:
241	241	(1) a communication between a member of the appraisal
242	242	review board and the local administrative district judge regarding
243	243	the member's reappointment to the board;
244	244	(2) a communication between the taxpayer liaison
245	245	officer for the appraisal district and the local administrative
246	246	district judge in the course of the performance of the officer's
247	247	clerical duties so long as the officer does not offer an opinion or
248	248	comment regarding the appointment of appraisal review board
249	249	members;
250	250	(3) a communication between the [a] chief appraiser of
251	251	the appraisal district, an [or another] employee or agent of the
252	252	appraisal district, a member of the appraisal review board for the
253	253	appraisal district, or a member of the board of directors of the
254	254	appraisal district and the local administrative district judge
255	255	regarding information relating to or described by Subsection (d-1),
256	256	(d-5), or (f) of this section or Section 411.1296, Government Code;
257	257	(4) a communication between a property tax consultant
258	258	or a property owner or an agent of the property owner and the
259	259	taxpayer liaison officer for the appraisal district regarding
260	260	information relating to or described by Subsection (f)[. The
261	261	taxpayer liaison officer for the appraisal district shall report
262	262	the contents of the communication relating to or described by
263	263	Subsection (f) to the local administrative district judge]; or
264	264	(5) a communication between a property tax consultant
265	265	or a property owner or an agent of the property owner and the local
266	266	administrative district judge regarding information relating to or
267	267	described by Subsection (f).
268	268	(j) The [A] chief appraiser of an appraisal district or an
269	269	[another] employee or agent of an appraisal district commits an
270	270	offense if the person communicates with a member of the appraisal
271	271	review board for the appraisal district, a member of the board of
272	272	directors of the appraisal district, or, if the appraisal district
273	273	is an appraisal district described by Subsection (d-1), the local
274	274	administrative district judge regarding a ranking, scoring, or
275	275	reporting of the percentage by which the appraisal review board or a
276	276	panel of the board reduces the appraised value of property.
277	277	(l) The taxpayer liaison officer for an appraisal district
278	278	described by Subsection (d-1) shall report the contents of a
279	279	communication described by Subsection (i)(4) to the local
280	280	administrative district judge.
281	281	SECTION 10. Sections 6.411(a), (b), and (c-1), Tax Code,
282	282	are amended to read as follows:
283	283	(a) A member of an appraisal review board commits an offense
284	284	if the member communicates with the chief appraiser of, an [or
285	285	another] employee of, or a member of the board of directors of the
286	286	appraisal district for which the appraisal review board is
287	287	established in violation of Section 41.66(f).
288	288	(b) The [A] chief appraiser of an appraisal district, an [or
289	289	another] employee of an appraisal district, a member of a board of
290	290	directors of an appraisal district, or a property tax consultant or
291	291	attorney representing a party to a proceeding before the appraisal
292	292	review board commits an offense if the person communicates with a
293	293	member of the appraisal review board established for the appraisal
294	294	district with the intent to influence a decision by the member in
295	295	the member's capacity as a member of the appraisal review board.
296	296	(c-1) This section does not apply to communications with a
297	297	member of an appraisal review board by the chief appraiser of an
298	298	appraisal district, an [or another] employee of an appraisal
299	299	district, [or] a member of the board of directors of an appraisal
300	300	district, or a property tax consultant or attorney representing a
301	301	party to a proceeding before the appraisal review board:
302	302	(1) during a hearing on a protest or other proceeding
303	303	before the appraisal review board;
304	304	(2) that constitute social conversation;
305	305	(3) that are specifically limited to and involve
306	306	administrative, clerical, or logistical matters related to the
307	307	scheduling and operation of hearings, the processing of documents,
308	308	the issuance of orders, notices, and subpoenas, and the operation,
309	309	appointment, composition, or attendance at training of the
310	310	appraisal review board; or
311	311	(4) that are necessary and appropriate to enable the
312	312	board of directors of the appraisal district to determine whether
313	313	to appoint, reappoint, or remove a person as a member or the
314	314	chairman or secretary of the appraisal review board.
315	315	SECTION 11. Section 22.28(d), Tax Code, is amended to read
316	316	as follows:
317	317	(d) To help defray the costs of administering this chapter,
318	318	a collector who collects a penalty imposed under Subsection (a)
319	319	shall remit to the appraisal district of [that employs] the chief
320	320	appraiser who imposed the penalty an amount equal to five percent of
321	321	the penalty amount collected.
322	322	SECTION 12. Section 42.21(d), Tax Code, is amended to read
323	323	as follows:
324	324	(d) An appraisal district is served by service on the chief
325	325	appraiser at any time or by service on any other officer or an
326	326	employee of the appraisal district present at the appraisal office
327	327	at a time when the appraisal office is open for business with the
328	328	public. An appraisal review board is served by service on the
329	329	chairman of the appraisal review board. Citation of a party is
330	330	issued and served in the manner provided by law for civil suits
331	331	generally.
332	332	SECTION 13. Section 87.041(a), Local Government Code, is
333	333	amended to read as follows:
334	334	(a) The commissioners court of a county may fill a vacancy
335	335	in the office of:
336	336	(1) county judge;
337	337	(2) county clerk;
338	338	(3) district and county clerk;
339	339	(4) sheriff;
340	340	(5) county attorney;
341	341	(6) county treasurer;
342	342	(7) county surveyor;
343	343	(8) county tax assessor-collector;
344	344	(9) justice of the peace; [or]
345	345	(10) constable; or
346	346	(11) chief appraiser.
347	347	SECTION 14. Section 1151.164, Occupations Code, is amended
348	348	to read as follows:
349	349	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
350	350	department shall implement a training program for newly elected or
351	351	appointed chief appraisers and shall prescribe the curriculum for
352	352	the training program as provided by this section.
353	353	(b) The training program must provide the chief appraiser
354	354	[appointee] with information regarding:
355	355	(1) this chapter;
356	356	(2) the programs operated by the department;
357	357	(3) the role and functions of the department;
358	358	(4) the rules of the commission, with an emphasis on
359	359	the rules that relate to ethical behavior;
360	360	(5) the role and functions of the chief appraiser, the
361	361	appraisal district board of directors, and the appraisal review
362	362	board;
363	363	(6) the importance of maintaining the independence of
364	364	an appraisal office from political pressure;
365	365	(7) the importance of prompt and courteous treatment
366	366	of the public;
367	367	(8) the finance and budgeting requirements for an
368	368	appraisal district, including appropriate controls to ensure that
369	369	expenditures are proper; and
370	370	(9) the requirements of:
371	371	(A) the open meetings law, Chapter 551,
372	372	Government Code;
373	373	(B) the public information law, Chapter 552,
374	374	Government Code;
375	375	(C) the administrative procedure law, Chapter
376	376	2001, Government Code;
377	377	(D) other laws relating to public officials,
378	378	including conflict-of-interest laws; and
379	379	(E) the standards of ethics imposed by the
380	380	Uniform Standards of Professional Appraisal Practice.
381	381	SECTION 15. Sections 5.042(c) and 6.0501, Tax Code, are
382	382	repealed.
383	383	SECTION 16. The first election required by Section 6.05(c),
384	384	Tax Code, as amended by this Act, shall be held to fill the term of
385	385	office of the chief appraiser that begins January 1, 2023. The
386	386	change in law made by this Act to Section 6.05, Tax Code, does not
387	387	affect the appointment by an appraisal district board of directors
388	388	of a person to serve as chief appraiser before the effective date of
389	389	this Act, and that person continues to serve at the pleasure of the
390	390	appraisal district board of directors as provided by the former law
391	391	until removed by the board of directors or until the person elected
392	392	to that position for the term that begins January 1, 2023, has
393	393	qualified for office. A vacancy in the office of chief appraiser
394	394	that occurs on or after the effective date of this Act is filled by
395	395	appointment by the commissioners court, as provided by Section
396	396	87.041(a), Local Government Code, as amended by this Act.
397	397	SECTION 17. This Act takes effect September 1, 2021.