Texas 2021 - 87th Regular

Texas House Bill HB3171 Compare Versions

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

Old	New	Differences
1	1	By: Slaton H.B. No. 3171
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the selection of the chief appraiser of an appraisal
7	7	district; authorizing a fee.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 1.15, Tax Code, is amended to read as
10	10	follows:
11	11	Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
12	12	taxing unit may not employ any person for the purpose of appraising
13	13	property for taxation purposes [except to the extent necessary to
14	14	perform a contract under Section 6.05(b) of this code].
15	15	SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
16	16	Tax Code, are amended to read as follows:
17	17	(c) The comptroller may contract with service providers to
18	18	assist with the duties imposed under Subsection (a), but the course
19	19	required may not be provided by an appraisal district, the chief
20	20	appraiser of an appraisal district, an [or another] employee of an
21	21	appraisal district, a member of the board of directors of an
22	22	appraisal district, a member of an appraisal review board, or a
23	23	taxing unit. The comptroller may assess a fee to recover a portion
24	24	of the costs incurred for the training course, but the fee may not
25	25	exceed $50 for each person trained. If the training is provided to
26	26	an individual other than a member of an appraisal review board, the
27	27	comptroller may assess a fee not to exceed $50 for each person
28	28	trained.
29	29	(e-1) In addition to the course established under
30	30	Subsection (a), the comptroller shall approve curricula and provide
31	31	materials for use in a continuing education course for members of an
32	32	appraisal review board. The course must provide at least four hours
33	33	of classroom training and education. The curricula and materials
34	34	must include information regarding:
35	35	(1) the cost, income, and market data comparison
36	36	methods of appraising property;
37	37	(2) the appraisal of business personal property;
38	38	(3) the determination of capitalization rates for
39	39	property appraisal purposes;
40	40	(4) the duties of an appraisal review board;
41	41	(5) the requirements regarding the independence of an
42	42	appraisal review board from the board of directors, [and] the chief
43	43	appraiser, and [other] employees of the appraisal district;
44	44	(6) the prohibitions against ex parte communications
45	45	applicable to appraisal review board members;
46	46	(7) the Uniform Standards of Professional Appraisal
47	47	Practice;
48	48	(8) the duty of the appraisal district to substantiate
49	49	the district's determination of the value of property;
50	50	(9) the requirements regarding the equal and uniform
51	51	appraisal of property;
52	52	(10) the right of a property owner to protest the
53	53	appraisal of the property as provided by Chapter 41; and
54	54	(11) a detailed explanation of each of the actions
55	55	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
56	56	41.42, and 41.43 so that members are fully aware of each of the
57	57	grounds on which a property appraisal can be appealed.
58	58	(e-3) The comptroller may contract with service providers
59	59	to assist with the duties imposed under Subsection (e-1), but the
60	60	course required by that subsection may not be provided by an
61	61	appraisal district, the chief appraiser of an appraisal district,
62	62	an [or another] employee of an appraisal district, a member of the
63	63	board of directors of an appraisal district, a member of an
64	64	appraisal review board, or a taxing unit. The comptroller may
65	65	assess a fee to recover a portion of the costs incurred for the
66	66	continuing education course, but the fee may not exceed $50 for each
67	67	person trained. If the training is provided to an individual other
68	68	than a member of an appraisal review board, the comptroller may
69	69	assess a fee not to exceed $50 for each person trained.
70	70	(f) The comptroller may not advise a property owner, a
71	71	property owner's agent, [or] the chief appraiser of an appraisal
72	72	district, or an [another] employee of an appraisal district on a
73	73	matter that the comptroller knows is the subject of a protest to the
74	74	appraisal review board. The comptroller may provide advice to an
75	75	appraisal review board member as authorized by Subsection (a)(4) of
76	76	this section or Section 5.103 and may communicate with the chairman
77	77	of an appraisal review board or a taxpayer liaison officer
78	78	concerning a complaint filed under Section 6.052.
79	79	(g) Except during a hearing or other appraisal review board
80	80	proceeding and as provided by Subsection (h) of this section and
81	81	Section 6.411(c-1), the following persons may not communicate with
82	82	a member of an appraisal review board about a course provided under
83	83	this section or any matter presented or discussed during the
84	84	course:
85	85	(1) the chief appraiser of the appraisal district for
86	86	which the appraisal review board is established;
87	87	(2) an [another] employee of the appraisal district
88	88	for which the appraisal review board is established;
89	89	(3) a member of the board of directors of the appraisal
90	90	district for which the appraisal review board is established;
91	91	(4) an officer or employee of a taxing unit that
92	92	participates in the appraisal district for which the appraisal
93	93	review board is established; and
94	94	(5) an attorney who represents or whose law firm
95	95	represents the appraisal district or a taxing unit that
96	96	participates in the appraisal district for which the appraisal
97	97	review board is established.
98	98	SECTION 3. Section 5.042, Tax Code, is amended by adding
99	99	Subsection (b-1) to read as follows:
100	100	(b-1) For purposes of removal under Chapter 87, Local
101	101	Government Code, "incompetency" in the case of a chief appraiser
102	102	includes the failure of the chief appraiser to complete, within the
103	103	period provided by Subsection (b) after the date the chief
104	104	appraiser is first elected or appointed, the course of training
105	105	required by Subsection (a).
106	106	SECTION 4. Section 5.043(e), Tax Code, is amended to read as
107	107	follows:
108	108	(e) The comptroller may contract with service providers to
109	109	assist with the duties imposed under Subsection (b), but the
110	110	training program may not be provided by an appraisal district, the
111	111	chief appraiser of an appraisal district, an [or another] employee
112	112	of an appraisal district, a member of the board of directors of an
113	113	appraisal district, a member of an appraisal review board, or a
114	114	taxing unit. The comptroller may assess a fee to recover a portion
115	115	of the costs incurred for the training program, but the fee may not
116	116	exceed $50 for each person trained. If the training is provided to
117	117	a person other than a person who has agreed to serve as an
118	118	arbitrator under Chapter 41A, the comptroller may assess a fee not
119	119	to exceed $50 for each person trained.
120	120	SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
121	121	amended to read as follows:
122	122	(a) An individual is ineligible to serve on an appraisal
123	123	district board of directors or [and is disqualified from
124	124	employment] as chief appraiser if the individual:
125	125	(1) is related within the second degree by
126	126	consanguinity or affinity, as determined under Chapter 573,
127	127	Government Code, to an individual who is engaged in the business of
128	128	appraising property for compensation for use in proceedings under
129	129	this title or of representing property owners for compensation in
130	130	proceedings under this title in the appraisal district; or
131	131	(2) owns property on which delinquent taxes have been
132	132	owed to a taxing unit for more than 60 days after the date the
133	133	individual knew or should have known of the delinquency unless:
134	134	(A) the delinquent taxes and any penalties and
135	135	interest are being paid under an installment payment agreement
136	136	under Section 33.02; or
137	137	(B) a suit to collect the delinquent taxes is
138	138	deferred or abated under Section 33.06 or 33.065.
139	139	(b) A member of an appraisal district board of directors or
140	140	a chief appraiser commits an offense if the board member or chief
141	141	appraiser continues to hold office [or the chief appraiser remains
142	142	employed] knowing that an individual related within the second
143	143	degree by consanguinity or affinity, as determined under Chapter
144	144	573, Government Code, to the board member or chief appraiser is
145	145	engaged in the business of appraising property for compensation for
146	146	use in proceedings under this title or of representing property
147	147	owners for compensation in proceedings under this title in the
148	148	appraisal district in which the member or chief appraiser serves
149	149	[or the chief appraiser is employed]. An offense under this
150	150	subsection is a Class B misdemeanor.
151	151	(d) An appraisal performed by a chief appraiser in a private
152	152	capacity or by an individual related within the second degree by
153	153	consanguinity or affinity, as determined under Chapter 573,
154	154	Government Code, to the chief appraiser may not be used as evidence
155	155	in a protest or challenge under Chapter 41 or an appeal under
156	156	Chapter 42 concerning property that is taxable in the appraisal
157	157	district in which the chief appraiser serves [is employed].
158	158	SECTION 6. The heading to Section 6.05, Tax Code, is amended
159	159	to read as follows:
160	160	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
161	161	SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
162	162	amended to read as follows:
163	163	(b) The board of directors of an appraisal district may
164	164	contract with an appraisal office in another district [or with a
165	165	taxing unit in the district] to perform the duties of the appraisal
166	166	office for the district.
167	167	(c) The chief appraiser is the chief administrator of the
168	168	appraisal office. The [Except as provided by Section 6.0501, the]
169	169	chief appraiser is elected at the general election for state and
170	170	county officers by the voters of the county in which the appraisal
171	171	district is established. The chief appraiser serves a four-year
172	172	term beginning January 1 of every other odd-numbered year. To be
173	173	eligible to serve as chief appraiser, an individual must be a
174	174	resident of the county in which the appraisal district is
175	175	established and must have resided in the county for at least four
176	176	years preceding the date the individual takes office [appointed by
177	177	and serves at the pleasure of the appraisal district board of
178	178	directors. If a taxing unit performs the duties of the appraisal
179	179	office pursuant to a contract, the assessor for the unit is the
180	180	chief appraiser. To be eligible to be appointed or serve as a chief
181	181	appraiser, a person must be certified as a registered professional
182	182	appraiser under Section 1151.160, Occupations Code, possess an MAI
183	183	professional designation from the Appraisal Institute, or possess
184	184	an Assessment Administration Specialist (AAS), Certified
185	185	Assessment Evaluator (CAE), or Residential Evaluation Specialist
186	186	(RES) professional designation from the International Association
187	187	of Assessing Officers. A person who is eligible to be appointed or
188	188	serve as a chief appraiser by having a professional designation
189	189	described by this subsection must become certified as a registered
190	190	professional appraiser under Section 1151.160, Occupations Code,
191	191	not later than the fifth anniversary of the date the person is
192	192	appointed or begins to serve as chief appraiser. A chief appraiser
193	193	who is not eligible to be appointed or serve as chief appraiser may
194	194	not perform an action authorized or required by law to be performed
195	195	by a chief appraiser, including the preparation, certification, or
196	196	submission of any part of the appraisal roll. Not later than
197	197	January 1 of each year, a chief appraiser shall notify the
198	198	comptroller in writing that the chief appraiser is either eligible
199	199	to be appointed or serve as the chief appraiser or not eligible to
200	200	be appointed or serve as the chief appraiser].
201	201	(d) The [Except as provided by Section 6.0501, the] chief
202	202	appraiser is entitled to compensation as provided by the budget
203	203	adopted by the board of directors. The chief appraiser's
204	204	compensation may not be directly or indirectly linked to an
205	205	increase in the total market, appraised, or taxable value of
206	206	property in the appraisal district. The [Except as provided by
207	207	Section 6.0501, the] chief appraiser may employ and compensate
208	208	professional, clerical, and other personnel as provided by the
209	209	budget, with the exception of a general counsel to the appraisal
210	210	district.
211	211	SECTION 8. Section 6.41, Tax Code, is amended by amending
212	212	Subsections (i) and (j) and adding Subsection (l) to read as
213	213	follows:
214	214	(i) This subsection applies only to an appraisal district
215	215	described by Subsection (d-1). The [A] chief appraiser of the
216	216	appraisal district, an [or another] employee or agent of the
217	217	appraisal district, a member of the appraisal review board for the
218	218	appraisal district, a member of the board of directors of the
219	219	appraisal district, a property tax consultant, or an agent of a
220	220	property owner commits an offense if the person communicates with
221	221	the local administrative district judge regarding the appointment
222	222	of appraisal review board members. This subsection does not apply
223	223	to:
224	224	(1) a communication between a member of the appraisal
225	225	review board and the local administrative district judge regarding
226	226	the member's reappointment to the board;
227	227	(2) a communication between the taxpayer liaison
228	228	officer for the appraisal district and the local administrative
229	229	district judge in the course of the performance of the officer's
230	230	clerical duties so long as the officer does not offer an opinion or
231	231	comment regarding the appointment of appraisal review board
232	232	members;
233	233	(3) a communication between the [a] chief appraiser of
234	234	the appraisal district, an [or another] employee or agent of the
235	235	appraisal district, a member of the appraisal review board for the
236	236	appraisal district, or a member of the board of directors of the
237	237	appraisal district and the local administrative district judge
238	238	regarding information relating to or described by Subsection (d-1),
239	239	(d-5), or (f) of this section or Section 411.1296, Government Code;
240	240	(4) a communication between a property tax consultant
241	241	or a property owner or an agent of the property owner and the
242	242	taxpayer liaison officer for the appraisal district regarding
243	243	information relating to or described by Subsection (f)[. The
244	244	taxpayer liaison officer for the appraisal district shall report
245	245	the contents of the communication relating to or described by
246	246	Subsection (f) to the local administrative district judge]; or
247	247	(5) a communication between a property tax consultant
248	248	or a property owner or an agent of the property owner and the local
249	249	administrative district judge regarding information relating to or
250	250	described by Subsection (f).
251	251	(j) The [A] chief appraiser of an appraisal district or an
252	252	[another] employee or agent of an appraisal district commits an
253	253	offense if the person communicates with a member of the appraisal
254	254	review board for the appraisal district, a member of the board of
255	255	directors of the appraisal district, or, if the appraisal district
256	256	is an appraisal district described by Subsection (d-1), the local
257	257	administrative district judge regarding a ranking, scoring, or
258	258	reporting of the percentage by which the appraisal review board or a
259	259	panel of the board reduces the appraised value of property.
260	260	(l) The taxpayer liaison officer for an appraisal district
261	261	shall report the contents of a communication described by
262	262	Subsection (i)(4) to the local administrative district judge.
263	263	SECTION 9. Sections 6.411(a), (b), and (c-1), Tax Code, are
264	264	amended to read as follows:
265	265	(a) A member of an appraisal review board commits an offense
266	266	if the member communicates with the chief appraiser of, an [or
267	267	another] employee of, or a member of the board of directors of the
268	268	appraisal district for which the appraisal review board is
269	269	established in violation of Section 41.66(f).
270	270	(b) The [A] chief appraiser of an appraisal district, an [or
271	271	another] employee of an appraisal district, a member of a board of
272	272	directors of an appraisal district, or a property tax consultant or
273	273	attorney representing a party to a proceeding before the appraisal
274	274	review board commits an offense if the person communicates with a
275	275	member of the appraisal review board established for the appraisal
276	276	district with the intent to influence a decision by the member in
277	277	the member's capacity as a member of the appraisal review board.
278	278	(c-1) This section does not apply to communications with a
279	279	member of an appraisal review board by the chief appraiser of an
280	280	appraisal district, an [or another] employee of an appraisal
281	281	district, [or] a member of the board of directors of an appraisal
282	282	district, or a property tax consultant or attorney representing a
283	283	party to a proceeding before the appraisal review board:
284	284	(1) during a hearing on a protest or other proceeding
285	285	before the appraisal review board;
286	286	(2) that constitute social conversation;
287	287	(3) that are specifically limited to and involve
288	288	administrative, clerical, or logistical matters related to the
289	289	scheduling and operation of hearings, the processing of documents,
290	290	the issuance of orders, notices, and subpoenas, and the operation,
291	291	appointment, composition, or attendance at training of the
292	292	appraisal review board; or
293	293	(4) that are necessary and appropriate to enable the
294	294	board of directors of the appraisal district to determine whether
295	295	to appoint, reappoint, or remove a person as a member or the
296	296	chairman or secretary of the appraisal review board.
297	297	SECTION 10. Section 22.28(d), Tax Code, is amended to read
298	298	as follows:
299	299	(d) To help defray the costs of administering this chapter,
300	300	a collector who collects a penalty imposed under Subsection (a)
301	301	shall remit to the appraisal district of [that employs] the chief
302	302	appraiser who imposed the penalty an amount equal to five percent of
303	303	the penalty amount collected.
304	304	SECTION 11. Section 42.21(d), Tax Code, is amended to read
305	305	as follows:
306	306	(d) An appraisal district is served by service on the chief
307	307	appraiser at any time or by service on any other officer or an
308	308	employee of the appraisal district present at the appraisal office
309	309	at a time when the appraisal office is open for business with the
310	310	public. An appraisal review board is served by service on the
311	311	chairman of the appraisal review board. Citation of a party is
312	312	issued and served in the manner provided by law for civil suits
313	313	generally.
314	314	SECTION 12. Section 172.024(a), Election Code, is amended
315	315	to read as follows:
316	316	(a) The filing fee for a candidate for nomination in the
317	317	general primary election is as follows:
318	318	(1) United States senator $5,000
319	319	(2) office elected statewide, except United States
320	320	senator 3,750
321	321	(3) United States representative 3,125
322	322	(4) state senator 1,250
323	323	(5) state representative 750
324	324	(6) member, State Board of Education 300
325	325	(7) chief justice or justice, court of appeals, other
326	326	than a justice specified by Subdivision (8) 1,875
327	327	(8) chief justice or justice of a court of appeals that
328	328	serves a court of appeals district in which a county with a
329	329	population of more than one million is wholly or partly situated
330	330	2,500
331	331	(9) district judge or judge specified by Section
332	332	52.092(d) for which this schedule does not otherwise prescribe a
333	333	fee 1,500
334	334	(10) district or criminal district judge of a court in
335	335	a judicial district wholly contained in a county with a population
336	336	of more than 1.5 million 2,500
337	337	(11) judge, statutory county court, other than a judge
338	338	specified by Subdivision (12) 1,500
339	339	(12) judge of a statutory county court in a county with
340	340	a population of more than 1.5 million 2,500
341	341	(13) district attorney, criminal district attorney,
342	342	or county attorney performing the duties of a district attorney
343	343	1,250
344	344	(14) county commissioner, district clerk, county
345	345	clerk, sheriff, county tax assessor-collector, county treasurer,
346	346	or judge, constitutional county court:
347	347	(A) county with a population of 200,000 or more
348	348	1,250
349	349	(B) county with a population of under 200,000
350	350	750
351	351	(15) justice of the peace or constable:
352	352	(A) county with a population of 200,000 or more
353	353	1,000
354	354	(B) county with a population of under 200,000
355	355	375
356	356	(16) county surveyor75
357	357	(17) office of the county government for which this
358	358	schedule does not otherwise prescribe a fee 750
359	359	(18) chief appraiser of an appraisal district:
360	360	(A) county with a population of 200,000 or more
361	361	1,250
362	362	(B) county with a population of under 200,000 750
363	363	SECTION 13. Section 87.041(a), Local Government Code, is
364	364	amended to read as follows:
365	365	(a) The commissioners court of a county may fill a vacancy
366	366	in the office of:
367	367	(1) county judge;
368	368	(2) county clerk;
369	369	(3) district and county clerk;
370	370	(4) sheriff;
371	371	(5) county attorney;
372	372	(6) county treasurer;
373	373	(7) county surveyor;
374	374	(8) county tax assessor-collector;
375	375	(9) justice of the peace; [or]
376	376	(10) constable; or
377	377	(11) chief appraiser.
378	378	SECTION 14. Section 1151.164, Occupations Code, is amended
379	379	to read as follows:
380	380	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
381	381	department shall implement a training program for newly elected or
382	382	appointed chief appraisers and shall prescribe the curriculum for
383	383	the training program as provided by this section.
384	384	(b) The training program must provide the chief appraiser
385	385	[appointee] with information regarding:
386	386	(1) this chapter;
387	387	(2) the programs operated by the department;
388	388	(3) the role and functions of the department;
389	389	(4) the rules of the commission, with an emphasis on
390	390	the rules that relate to ethical behavior;
391	391	(5) the role and functions of the chief appraiser, the
392	392	appraisal district board of directors, and the appraisal review
393	393	board;
394	394	(6) the importance of maintaining the independence of
395	395	an appraisal office from political pressure;
396	396	(7) the importance of prompt and courteous treatment
397	397	of the public;
398	398	(8) the finance and budgeting requirements for an
399	399	appraisal district, including appropriate controls to ensure that
400	400	expenditures are proper; and
401	401	(9) the requirements of:
402	402	(A) the open meetings law, Chapter 551,
403	403	Government Code;
404	404	(B) the public information law, Chapter 552,
405	405	Government Code;
406	406	(C) the administrative procedure law, Chapter
407	407	2001, Government Code;
408	408	(D) other laws relating to public officials,
409	409	including conflict-of-interest laws; and
410	410	(E) the standards of ethics imposed by the
411	411	Uniform Standards of Professional Appraisal Practice.
412	412	SECTION 15. Sections 5.042(c) and 6.0501, Tax Code, are
413	413	repealed.
414	414	SECTION 16. (a) Chief appraisers shall be elected as
415	415	provided by Section 6.05, Tax Code, as amended by this Act,
416	416	beginning with the primary and general elections conducted in 2022.
417	417	Chief appraisers then elected take office January 1, 2023.
418	418	(b) The change in the manner of selection of chief
419	419	appraisers made by this Act does not affect the selection of a chief
420	420	appraiser who is appointed by the appraisal district board of
421	421	directors before January 1, 2022, and that person continues to
422	422	serve at the pleasure of the board of directors as provided by the
423	423	former law until removed by the board of directors or until the
424	424	person elected as chief appraiser for the term that begins January
425	425	1, 2023, has qualified for office.
426	426	SECTION 17. The change in law made by this Act to Section
427	427	6.41(j), Tax Code, does not apply to an offense committed under that
428	428	subsection before January 1, 2023. An offense committed before
429	429	January 1, 2023, is governed by Section 6.41(j), Tax Code, as that
430	430	section existed on the date the offense was committed, and the
431	431	former law is continued in effect for that purpose. For purposes of
432	432	this section, an offense was committed before January 1, 2023, if
433	433	any element of the offense occurred before that date.
434	434	SECTION 18. (a) Except as otherwise provided by this
435	435	section, this Act takes effect January 1, 2023.
436	436	(b) This section and Sections 12 and 16 of this Act take
437	437	effect September 1, 2021.