4 | 10 | | AN ACT |
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5 | 11 | | relating to the appointment of appraisal review board members. |
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6 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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7 | 13 | | SECTION 1. Section 6.052(f), Tax Code, is amended to read as |
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8 | 14 | | follows: |
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9 | 15 | | (f) The taxpayer liaison officer [for an appraisal district |
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10 | 16 | | described by Section 6.41(d-1)] is responsible for providing |
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11 | 17 | | clerical assistance to the local administrative district judge in |
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12 | 18 | | the selection of appraisal review board members. The officer shall |
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13 | 19 | | deliver to the local administrative district judge any applications |
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14 | 20 | | to serve on the board that are submitted to the officer and shall |
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15 | 21 | | perform other duties as requested by the local administrative |
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16 | 22 | | district judge. The officer may not influence the process for |
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17 | 23 | | selecting appraisal review board members. |
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18 | 24 | | SECTION 2. Sections 6.41(d), (d-1), (d-2), (d-3), (e), (f), |
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19 | 25 | | (g), (i), and (j), Tax Code, are amended to read as follows: |
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20 | 26 | | (d) Members [Except as provided by Subsection (d-1), |
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21 | 27 | | members] of the board are appointed by the local administrative |
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22 | 28 | | district judge under Subchapter D, Chapter 74, Government Code, in |
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23 | 29 | | the county in which the appraisal district is established |
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24 | 30 | | [resolution of a majority of the appraisal district board of |
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25 | 31 | | directors]. A vacancy on the board is filled in the same manner for |
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26 | 32 | | the unexpired portion of the term. |
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27 | 33 | | (d-1) [In a county with a population of 120,000 or more the |
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28 | 34 | | members of the board are appointed by the local administrative |
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29 | 35 | | district judge under Subchapter D, Chapter 74, Government Code, in |
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30 | 36 | | the county in which the appraisal district is established.] All |
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31 | 37 | | applications submitted to the appraisal district or to the |
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32 | 38 | | appraisal review board from persons seeking appointment as a member |
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33 | 39 | | of the appraisal review board shall be delivered to the local |
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34 | 40 | | administrative district judge. The appraisal district may provide |
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35 | 41 | | the local administrative district judge with information regarding |
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36 | 42 | | whether an applicant for appointment to or a member of the board |
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37 | 43 | | owes any delinquent ad valorem taxes to a taxing unit participating |
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38 | 44 | | in the appraisal district. |
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39 | 45 | | (d-2) A local administrative district judge [making |
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40 | 46 | | appointments under Subsection (d-1)] may make [such] appointments |
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41 | 47 | | to the board directly or may, by written order, appoint from three |
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42 | 48 | | to five persons to perform the duties of appraisal review board |
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43 | 49 | | commissioner. If the local administrative district judge chooses |
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44 | 50 | | to appoint appraisal review board commissioners, each commissioner |
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45 | 51 | | shall possess the same qualifications as those required of an |
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46 | 52 | | appraisal review board member. |
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47 | 53 | | (d-3) The local administrative judge [making appointments |
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48 | 54 | | under Subsection (d-1)] shall cause the proper officer to notify |
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49 | 55 | | [such] appointees to the board of their [such] appointment, and |
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50 | 56 | | when and where they are to appear. |
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51 | 57 | | (e) Members of the board hold office for terms of two years |
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52 | 58 | | beginning January 1. The appraisal district board of directors by |
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53 | 59 | | resolution shall provide for staggered terms, so that the terms of |
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54 | 60 | | as close to one-half of the members as possible expire each year. |
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55 | 61 | | In making the initial or subsequent appointments, [the board of |
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56 | 62 | | directors or] the local administrative district judge or the |
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57 | 63 | | judge's designee shall designate those members who serve terms of |
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58 | 64 | | one year as needed to comply with this subsection. |
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59 | 65 | | (f) A member of the board may be removed from the board [by a |
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60 | 66 | | majority vote of the appraisal district board of directors, or] by |
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61 | 67 | | the local administrative district judge or the judge's designee[, |
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62 | 68 | | as applicable, that appointed the member]. Grounds for removal are: |
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63 | 69 | | (1) a violation of Section 6.412, 6.413, 41.66(f), or |
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64 | 70 | | 41.69; |
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65 | 71 | | (2) good cause relating to the attendance of members |
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66 | 72 | | at called meetings of the board as established by written policy |
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67 | 73 | | adopted by a majority of the appraisal district board of directors; |
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68 | 74 | | or |
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69 | 75 | | (3) evidence of repeated bias or misconduct. |
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70 | 76 | | (g) Subsection (a) does not preclude the boards of directors |
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71 | 77 | | of two or more adjoining appraisal districts from providing for the |
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72 | 78 | | operation of a consolidated appraisal review board by interlocal |
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73 | 79 | | contract. Members of a consolidated appraisal review board are |
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74 | 80 | | appointed jointly by the local administrative district judges in |
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75 | 81 | | the counties in which the appraisal districts that are parties to |
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76 | 82 | | the contract are established. |
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77 | 83 | | (i) [This subsection applies only to an appraisal district |
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78 | 84 | | described by Subsection (d-1).] A chief appraiser or another |
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79 | 85 | | employee or agent of the appraisal district, a member of the |
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80 | 86 | | appraisal review board for the appraisal district, a member of the |
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81 | 87 | | board of directors of the appraisal district, a property tax |
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82 | 88 | | consultant, or an agent of a property owner commits an offense if |
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83 | 89 | | the person communicates with the local administrative district |
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84 | 90 | | judge regarding the appointment of appraisal review board members. |
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85 | 91 | | This subsection does not apply to: |
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86 | 92 | | (1) a communication between a member of the appraisal |
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87 | 93 | | review board and the local administrative district judge regarding |
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88 | 94 | | the member's reappointment to the board; |
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89 | 95 | | (2) a communication between the taxpayer liaison |
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90 | 96 | | officer for the appraisal district and the local administrative |
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91 | 97 | | district judge in the course of the performance of the officer's |
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92 | 98 | | clerical duties so long as the officer does not offer an opinion or |
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93 | 99 | | comment regarding the appointment of appraisal review board |
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94 | 100 | | members; |
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95 | 101 | | (3) a communication between a chief appraiser or |
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96 | 102 | | another employee or agent of the appraisal district, a member of the |
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97 | 103 | | appraisal review board for the appraisal district, or a member of |
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98 | 104 | | the board of directors of the appraisal district and the local |
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99 | 105 | | administrative district judge regarding information relating to or |
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100 | 106 | | described by Subsection (d-1), (d-5), or (f) of this section or |
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101 | 107 | | Section 411.1296, Government Code; |
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102 | 108 | | (4) a communication between a property tax consultant |
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103 | 109 | | or a property owner or an agent of the property owner and the |
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104 | 110 | | taxpayer liaison officer for the appraisal district regarding |
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105 | 111 | | information relating to or described by Subsection (f). The |
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106 | 112 | | taxpayer liaison officer for the appraisal district shall report |
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107 | 113 | | the contents of the communication relating to or described by |
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108 | 114 | | Subsection (f) to the local administrative district judge; or |
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109 | 115 | | (5) a communication between a property tax consultant |
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110 | 116 | | or a property owner or an agent of the property owner and the local |
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111 | 117 | | administrative district judge regarding information relating to or |
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112 | 118 | | described by Subsection (f). |
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113 | 119 | | (j) A chief appraiser or another employee or agent of an |
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114 | 120 | | appraisal district commits an offense if the person communicates |
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115 | 121 | | with a member of the appraisal review board for the appraisal |
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116 | 122 | | district, a member of the board of directors of the appraisal |
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117 | 123 | | district, or[, if the appraisal district is an appraisal district |
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118 | 124 | | described by Subsection (d-1),] the local administrative district |
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119 | 125 | | judge regarding a ranking, scoring, or reporting of the percentage |
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120 | 126 | | by which the appraisal review board or a panel of the board reduces |
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121 | 127 | | the appraised value of property. |
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122 | 128 | | SECTION 3. Section 6.412(d), Tax Code, is amended to read as |
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123 | 129 | | follows: |
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124 | 130 | | (d) A person is ineligible to serve on the appraisal review |
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125 | 131 | | board of an appraisal district established for a county with a |
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126 | 132 | | population of 120,000 or more [described by Section 6.41(d-1)] if |
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127 | 133 | | the person: |
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128 | 134 | | (1) is a former member of the board of directors, |
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129 | 135 | | former officer, or former employee of the appraisal district; |
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130 | 136 | | (2) served as a member of the governing body or officer |
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131 | 137 | | of a taxing unit for which the appraisal district appraises |
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132 | 138 | | property, until the fourth anniversary of the date the person |
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133 | 139 | | ceased to be a member or officer; |
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134 | 140 | | (3) appeared before the appraisal review board for |
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135 | 141 | | compensation during the two-year period preceding the date the |
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136 | 142 | | person is appointed; or |
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137 | 143 | | (4) served for all or part of three previous terms as a |
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138 | 144 | | board member or auxiliary board member on the appraisal review |
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139 | 145 | | board. |
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140 | 146 | | SECTION 4. Section 411.1296(c), Government Code, is amended |
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141 | 147 | | to read as follows: |
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142 | 148 | | (c) The [If the members of the appraisal review board of an |
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143 | 149 | | appraisal district are appointed by the local administrative |
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144 | 150 | | district judge, the] appraisal district may provide criminal |
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145 | 151 | | history record information obtained under this section to the local |
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146 | 152 | | administrative district judge or to the appraisal review board |
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147 | 153 | | commissioners appointed by the local administrative district |
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148 | 154 | | judge. |
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149 | 155 | | SECTION 5. The changes made to Section 6.41, Tax Code, as |
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150 | 156 | | amended by this Act, apply only to the appointment of appraisal |
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151 | 157 | | review board members to terms beginning on or after January 1, 2022. |
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152 | 158 | | This Act does not affect the term of an appraisal review board |
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153 | 159 | | member serving on December 31, 2021, if the member was appointed |
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154 | 160 | | before that date to a term that began before December 31, 2021, and |
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155 | 161 | | expires December 31, 2022. |
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156 | 162 | | SECTION 6. This Act takes effect immediately if it receives |
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157 | 163 | | a vote of two-thirds of all the members elected to each house, as |
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158 | 164 | | provided by Section 39, Article III, Texas Constitution. If this |
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159 | 165 | | Act does not receive the vote necessary for immediate effect, this |
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160 | 166 | | Act takes effect September 1, 2021. |
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