By: Slaton H.B. No. 3171
A BILL TO BE ENTITLED
AN ACT
relating to the selection of the chief appraiser of an appraisal
district; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.15, Tax Code, is amended to read as
follows:
Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
taxing unit may not employ any person for the purpose of appraising
property for taxation purposes [except to the extent necessary to
perform a contract under Section 6.05(b) of this code].
SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
Tax Code, are amended to read as follows:
(c) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (a), but the course
required may not be provided by an appraisal district, the chief
appraiser of an appraisal district, an [or another] employee of an
appraisal district, a member of the board of directors of an
appraisal district, a member of an appraisal review board, or a
taxing unit. The comptroller may assess a fee to recover a portion
of the costs incurred for the training course, but the fee may not
exceed $50 for each person trained. If the training is provided to
an individual other than a member of an appraisal review board, the
comptroller may assess a fee not to exceed $50 for each person
trained.
(e-1) In addition to the course established under
Subsection (a), the comptroller shall approve curricula and provide
materials for use in a continuing education course for members of an
appraisal review board. The course must provide at least four hours
of classroom training and education. The curricula and materials
must include information regarding:
(1) the cost, income, and market data comparison
methods of appraising property;
(2) the appraisal of business personal property;
(3) the determination of capitalization rates for
property appraisal purposes;
(4) the duties of an appraisal review board;
(5) the requirements regarding the independence of an
appraisal review board from the board of directors, [and] the chief
appraiser, and [other] employees of the appraisal district;
(6) the prohibitions against ex parte communications
applicable to appraisal review board members;
(7) the Uniform Standards of Professional Appraisal
Practice;
(8) the duty of the appraisal district to substantiate
the district's determination of the value of property;
(9) the requirements regarding the equal and uniform
appraisal of property;
(10) the right of a property owner to protest the
appraisal of the property as provided by Chapter 41; and
(11) a detailed explanation of each of the actions
described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
41.42, and 41.43 so that members are fully aware of each of the
grounds on which a property appraisal can be appealed.
(e-3) The comptroller may contract with service providers
to assist with the duties imposed under Subsection (e-1), but the
course required by that subsection may not be provided by an
appraisal district, the chief appraiser of an appraisal district,
an [or another] employee of an appraisal district, a member of the
board of directors of an appraisal district, a member of an
appraisal review board, or a taxing unit. The comptroller may
assess a fee to recover a portion of the costs incurred for the
continuing education course, but the fee may not exceed $50 for each
person trained. If the training is provided to an individual other
than a member of an appraisal review board, the comptroller may
assess a fee not to exceed $50 for each person trained.
(f) The comptroller may not advise a property owner, a
property owner's agent, [or] the chief appraiser of an appraisal
district, or an [another] employee of an appraisal district on a
matter that the comptroller knows is the subject of a protest to the
appraisal review board. The comptroller may provide advice to an
appraisal review board member as authorized by Subsection (a)(4) of
this section or Section 5.103 and may communicate with the chairman
of an appraisal review board or a taxpayer liaison officer
concerning a complaint filed under Section 6.052.
(g) Except during a hearing or other appraisal review board
proceeding and as provided by Subsection (h) of this section and
Section 6.411(c-1), the following persons may not communicate with
a member of an appraisal review board about a course provided under
this section or any matter presented or discussed during the
course:
(1) the chief appraiser of the appraisal district for
which the appraisal review board is established;
(2) an [another] employee of the appraisal district
for which the appraisal review board is established;
(3) a member of the board of directors of the appraisal
district for which the appraisal review board is established;
(4) an officer or employee of a taxing unit that
participates in the appraisal district for which the appraisal
review board is established; and
(5) an attorney who represents or whose law firm
represents the appraisal district or a taxing unit that
participates in the appraisal district for which the appraisal
review board is established.
SECTION 3. Section 5.042, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
(b-1) For purposes of removal under Chapter 87, Local
Government Code, "incompetency" in the case of a chief appraiser
includes the failure of the chief appraiser to complete, within the
period provided by Subsection (b) after the date the chief
appraiser is first elected or appointed, the course of training
required by Subsection (a).
SECTION 4. Section 5.043(e), Tax Code, is amended to read as
follows:
(e) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (b), but the
training program may not be provided by an appraisal district, the
chief appraiser of an appraisal district, an [or another] employee
of an appraisal district, a member of the board of directors of an
appraisal district, a member of an appraisal review board, or a
taxing unit. The comptroller may assess a fee to recover a portion
of the costs incurred for the training program, but the fee may not
exceed $50 for each person trained. If the training is provided to
a person other than a person who has agreed to serve as an
arbitrator under Chapter 41A, the comptroller may assess a fee not
to exceed $50 for each person trained.
SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors or [and is disqualified from
employment] as chief appraiser if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district; or
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member or chief
appraiser continues to hold office [or the chief appraiser remains
employed] knowing that an individual related within the second
degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to the board member or chief appraiser is
engaged in the business of appraising property for compensation for
use in proceedings under this title or of representing property
owners for compensation in proceedings under this title in the
appraisal district in which the member or chief appraiser serves
[or the chief appraiser is employed]. An offense under this
subsection is a Class B misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the appraisal
district in which the chief appraiser serves [is employed].
SECTION 6. The heading to Section 6.05, Tax Code, is amended
to read as follows:
Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
amended to read as follows:
(b) The board of directors of an appraisal district may
contract with an appraisal office in another district [or with a
taxing unit in the district] to perform the duties of the appraisal
office for the district.
(c) The chief appraiser is the chief administrator of the
appraisal office. The [Except as provided by Section 6.0501, the]
chief appraiser is elected at the general election for state and
county officers by the voters of the county in which the appraisal
district is established. The chief appraiser serves a four-year
term beginning January 1 of every other odd-numbered year. To be
eligible to serve as chief appraiser, an individual must be a
resident of the county in which the appraisal district is
established and must have resided in the county for at least four
years preceding the date the individual takes office [appointed by
and serves at the pleasure of the appraisal district board of
directors. If a taxing unit performs the duties of the appraisal
office pursuant to a contract, the assessor for the unit is the
chief appraiser. To be eligible to be appointed or serve as a chief
appraiser, a person must be certified as a registered professional
appraiser under Section 1151.160, Occupations Code, possess an MAI
professional designation from the Appraisal Institute, or possess
an Assessment Administration Specialist (AAS), Certified
Assessment Evaluator (CAE), or Residential Evaluation Specialist
(RES) professional designation from the International Association
of Assessing Officers. A person who is eligible to be appointed or
serve as a chief appraiser by having a professional designation
described by this subsection must become certified as a registered
professional appraiser under Section 1151.160, Occupations Code,
not later than the fifth anniversary of the date the person is
appointed or begins to serve as chief appraiser. A chief appraiser
who is not eligible to be appointed or serve as chief appraiser may
not perform an action authorized or required by law to be performed
by a chief appraiser, including the preparation, certification, or
submission of any part of the appraisal roll. Not later than
January 1 of each year, a chief appraiser shall notify the
comptroller in writing that the chief appraiser is either eligible
to be appointed or serve as the chief appraiser or not eligible to
be appointed or serve as the chief appraiser].
(d) The [Except as provided by Section 6.0501, the] chief
appraiser is entitled to compensation as provided by the budget
adopted by the board of directors. The chief appraiser's
compensation may not be directly or indirectly linked to an
increase in the total market, appraised, or taxable value of
property in the appraisal district. The [Except as provided by
Section 6.0501, the] chief appraiser may employ and compensate
professional, clerical, and other personnel as provided by the
budget, with the exception of a general counsel to the appraisal
district.
SECTION 8. Section 6.41, Tax Code, is amended by amending
Subsections (i) and (j) and adding Subsection (l) to read as
follows:
(i) This subsection applies only to an appraisal district
described by Subsection (d-1). The [A] chief appraiser of the
appraisal district, an [or another] employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, a member of the board of directors of the
appraisal district, a property tax consultant, or an agent of a
property owner commits an offense if the person communicates with
the local administrative district judge regarding the appointment
of appraisal review board members. This subsection does not apply
to:
(1) a communication between a member of the appraisal
review board and the local administrative district judge regarding
the member's reappointment to the board;
(2) a communication between the taxpayer liaison
officer for the appraisal district and the local administrative
district judge in the course of the performance of the officer's
clerical duties so long as the officer does not offer an opinion or
comment regarding the appointment of appraisal review board
members;
(3) a communication between the [a] chief appraiser of
the appraisal district, an [or another] employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, or a member of the board of directors of the
appraisal district and the local administrative district judge
regarding information relating to or described by Subsection (d-1),
(d-5), or (f) of this section or Section 411.1296, Government Code;
(4) a communication between a property tax consultant
or a property owner or an agent of the property owner and the
taxpayer liaison officer for the appraisal district regarding
information relating to or described by Subsection (f)[. The
taxpayer liaison officer for the appraisal district shall report
the contents of the communication relating to or described by
Subsection (f) to the local administrative district judge]; or
(5) a communication between a property tax consultant
or a property owner or an agent of the property owner and the local
administrative district judge regarding information relating to or
described by Subsection (f).
(j) The [A] chief appraiser of an appraisal district or an
[another] employee or agent of an appraisal district commits an
offense if the person communicates with a member of the appraisal
review board for the appraisal district, a member of the board of
directors of the appraisal district, or, if the appraisal district
is an appraisal district described by Subsection (d-1), the local
administrative district judge regarding a ranking, scoring, or
reporting of the percentage by which the appraisal review board or a
panel of the board reduces the appraised value of property.
(l) The taxpayer liaison officer for an appraisal district
shall report the contents of a communication described by
Subsection (i)(4) to the local administrative district judge.
SECTION 9. Sections 6.411(a), (b), and (c-1), Tax Code, are
amended to read as follows:
(a) A member of an appraisal review board commits an offense
if the member communicates with the chief appraiser of, an [or
another] employee of, or a member of the board of directors of the
appraisal district for which the appraisal review board is
established in violation of Section 41.66(f).
(b) The [A] chief appraiser of an appraisal district, an [or
another] employee of an appraisal district, a member of a board of
directors of an appraisal district, or a property tax consultant or
attorney representing a party to a proceeding before the appraisal
review board commits an offense if the person communicates with a
member of the appraisal review board established for the appraisal
district with the intent to influence a decision by the member in
the member's capacity as a member of the appraisal review board.
(c-1) This section does not apply to communications with a
member of an appraisal review board by the chief appraiser of an
appraisal district, an [or another] employee of an appraisal
district, [or] a member of the board of directors of an appraisal
district, or a property tax consultant or attorney representing a
party to a proceeding before the appraisal review board:
(1) during a hearing on a protest or other proceeding
before the appraisal review board;
(2) that constitute social conversation;
(3) that are specifically limited to and involve
administrative, clerical, or logistical matters related to the
scheduling and operation of hearings, the processing of documents,
the issuance of orders, notices, and subpoenas, and the operation,
appointment, composition, or attendance at training of the
appraisal review board; or
(4) that are necessary and appropriate to enable the
board of directors of the appraisal district to determine whether
to appoint, reappoint, or remove a person as a member or the
chairman or secretary of the appraisal review board.
SECTION 10. Section 22.28(d), Tax Code, is amended to read
as follows:
(d) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district of [that employs] the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.
SECTION 11. Section 42.21(d), Tax Code, is amended to read
as follows:
(d) An appraisal district is served by service on the chief
appraiser at any time or by service on any other officer or an
employee of the appraisal district present at the appraisal office
at a time when the appraisal office is open for business with the
public. An appraisal review board is served by service on the
chairman of the appraisal review board. Citation of a party is
issued and served in the manner provided by law for civil suits
generally.
SECTION 12. Section 172.024(a), Election Code, is amended
to read as follows:
(a) The filing fee for a candidate for nomination in the
general primary election is as follows:
(1) United States senator $5,000
(2) office elected statewide, except United States
senator 3,750
(3) United States representative 3,125
(4) state senator 1,250
(5) state representative 750
(6) member, State Board of Education 300
(7) chief justice or justice, court of appeals, other
than a justice specified by Subdivision (8) 1,875
(8) chief justice or justice of a court of appeals that
serves a court of appeals district in which a county with a
population of more than one million is wholly or partly situated
2,500
(9) district judge or judge specified by Section
52.092(d) for which this schedule does not otherwise prescribe a
fee 1,500
(10) district or criminal district judge of a court in
a judicial district wholly contained in a county with a population
of more than 1.5 million 2,500
(11) judge, statutory county court, other than a judge
specified by Subdivision (12) 1,500
(12) judge of a statutory county court in a county with
a population of more than 1.5 million 2,500
(13) district attorney, criminal district attorney,
or county attorney performing the duties of a district attorney
1,250
(14) county commissioner, district clerk, county
clerk, sheriff, county tax assessor-collector, county treasurer,
or judge, constitutional county court:
(A) county with a population of 200,000 or more
1,250
(B) county with a population of under 200,000
750
(15) justice of the peace or constable:
(A) county with a population of 200,000 or more
1,000
(B) county with a population of under 200,000
375
(16) county surveyor75
(17) office of the county government for which this
schedule does not otherwise prescribe a fee 750
(18) chief appraiser of an appraisal district:
(A) county with a population of 200,000 or more
1,250
(B) county with a population of under 200,000 750
SECTION 13. Section 87.041(a), Local Government Code, is
amended to read as follows:
(a) The commissioners court of a county may fill a vacancy
in the office of:
(1) county judge;
(2) county clerk;
(3) district and county clerk;
(4) sheriff;
(5) county attorney;
(6) county treasurer;
(7) county surveyor;
(8) county tax assessor-collector;
(9) justice of the peace; [or]
(10) constable; or
(11) chief appraiser.
SECTION 14. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
department shall implement a training program for newly elected or
appointed chief appraisers and shall prescribe the curriculum for
the training program as provided by this section.
(b) The training program must provide the chief appraiser
[appointee] with information regarding:
(1) this chapter;
(2) the programs operated by the department;
(3) the role and functions of the department;
(4) the rules of the commission, with an emphasis on
the rules that relate to ethical behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
SECTION 15. Sections 5.042(c) and 6.0501, Tax Code, are
repealed.
SECTION 16. (a) Chief appraisers shall be elected as
provided by Section 6.05, Tax Code, as amended by this Act,
beginning with the primary and general elections conducted in 2022.
Chief appraisers then elected take office January 1, 2023.
(b) The change in the manner of selection of chief
appraisers made by this Act does not affect the selection of a chief
appraiser who is appointed by the appraisal district board of
directors before January 1, 2022, and that person continues to
serve at the pleasure of the board of directors as provided by the
former law until removed by the board of directors or until the
person elected as chief appraiser for the term that begins January
1, 2023, has qualified for office.
SECTION 17. The change in law made by this Act to Section
6.41(j), Tax Code, does not apply to an offense committed under that
subsection before January 1, 2023. An offense committed before
January 1, 2023, is governed by Section 6.41(j), Tax Code, as that
section existed on the date the offense was committed, and the
former law is continued in effect for that purpose. For purposes of
this section, an offense was committed before January 1, 2023, if
any element of the offense occurred before that date.
SECTION 18. (a) Except as otherwise provided by this
section, this Act takes effect January 1, 2023.
(b) This section and Sections 12 and 16 of this Act take
effect September 1, 2021.