1 | | - | H.B. No. 3788 |
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| 1 | + | By: Holland (Senate Sponsor - Nelson) H.B. No. 3788 |
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| 2 | + | (In the Senate - Received from the House April 20, 2021; |
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| 3 | + | April 21, 2021, read first time and referred to Committee on Local |
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| 4 | + | Government; May 3, 2021, rereferred to Committee on Finance; |
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| 5 | + | May 11, 2021, reported favorably by the following vote: Yeas 12, |
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| 6 | + | Nays 0; May 11, 2021, sent to printer.) |
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| 7 | + | Click here to see the committee vote |
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4 | 11 | | AN ACT |
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5 | 12 | | relating to the training and education of appraisal review board |
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6 | 13 | | members. |
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7 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 15 | | SECTION 1. Section 5.041, Tax Code, is amended by amending |
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9 | 16 | | Subsections (b) and (e-1) and adding Subsection (i) to read as |
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10 | 17 | | follows: |
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11 | 18 | | (b) A member of the appraisal review board established for |
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12 | 19 | | an appraisal district must complete the course established under |
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13 | 20 | | Subsection (a). The course must provide at least eight hours of |
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14 | 21 | | classroom or distance training and education. A member of the |
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15 | 22 | | appraisal review board may not participate in a hearing conducted |
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16 | 23 | | by the board unless the person has completed the course established |
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17 | 24 | | under Subsection (a) and received a certificate of course |
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18 | 25 | | completion. |
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19 | 26 | | (e-1) In addition to the course established under |
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20 | 27 | | Subsection (a), the comptroller shall approve curricula and provide |
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21 | 28 | | materials for use in a continuing education course for members of an |
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22 | 29 | | appraisal review board. The course must provide at least four hours |
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23 | 30 | | of classroom or distance training and education. The curricula and |
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24 | 31 | | materials must include information regarding: |
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25 | 32 | | (1) the cost, income, and market data comparison |
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26 | 33 | | methods of appraising property; |
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27 | 34 | | (2) the appraisal of business personal property; |
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28 | 35 | | (3) the determination of capitalization rates for |
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29 | 36 | | property appraisal purposes; |
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30 | 37 | | (4) the duties of an appraisal review board; |
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31 | 38 | | (5) the requirements regarding the independence of an |
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32 | 39 | | appraisal review board from the board of directors and the chief |
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33 | 40 | | appraiser and other employees of the appraisal district; |
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34 | 41 | | (6) the prohibitions against ex parte communications |
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35 | 42 | | applicable to appraisal review board members; |
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36 | 43 | | (7) the Uniform Standards of Professional Appraisal |
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37 | 44 | | Practice; |
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38 | 45 | | (8) the duty of the appraisal district to substantiate |
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39 | 46 | | the district's determination of the value of property; |
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40 | 47 | | (9) the requirements regarding the equal and uniform |
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41 | 48 | | appraisal of property; |
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42 | 49 | | (10) the right of a property owner to protest the |
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43 | 50 | | appraisal of the property as provided by Chapter 41; and |
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44 | 51 | | (11) a detailed explanation of each of the actions |
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45 | 52 | | described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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46 | 53 | | 41.42, and 41.43 so that members are fully aware of each of the |
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47 | 54 | | grounds on which a property appraisal can be appealed. |
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48 | 55 | | (i) The comptroller may adopt rules to implement this |
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49 | 56 | | section, including rules establishing criteria for course |
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50 | 57 | | availability and for demonstrating course completion. |
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51 | 58 | | SECTION 2. This Act takes effect January 1, 2022. |
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52 | | - | ______________________________ ______________________________ |
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53 | | - | President of the Senate Speaker of the House |
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54 | | - | I certify that H.B. No. 3788 was passed by the House on April |
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55 | | - | 20, 2021, by the following vote: Yeas 140, Nays 4, 1 present, not |
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56 | | - | voting. |
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57 | | - | ______________________________ |
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58 | | - | Chief Clerk of the House |
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59 | | - | I certify that H.B. No. 3788 was passed by the Senate on May |
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60 | | - | 19, 2021, by the following vote: Yeas 31, Nays 0. |
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61 | | - | ______________________________ |
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62 | | - | Secretary of the Senate |
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63 | | - | APPROVED: _____________________ |
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64 | | - | Date |
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65 | | - | _____________________ |
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66 | | - | Governor |
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| 59 | + | * * * * * |
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