1 | 1 | | 87R632 SMT-F |
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2 | 2 | | By: Shine H.B. No. 986 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the appointment of appraisal review board members. |
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8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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9 | 9 | | SECTION 1. Section 6.052(f), Tax Code, is amended to read as |
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10 | 10 | | follows: |
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11 | 11 | | (f) The taxpayer liaison officer for an appraisal district |
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12 | 12 | | described by Section 6.41(d-1)(1) [6.41(d-1)] is responsible for |
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13 | 13 | | providing clerical assistance to the local administrative district |
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14 | 14 | | judge in the selection of appraisal review board members. The |
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15 | 15 | | officer shall deliver to the local administrative district judge |
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16 | 16 | | any applications to serve on the board that are submitted to the |
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17 | 17 | | officer and shall perform other duties as requested by the local |
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18 | 18 | | administrative district judge. The officer may not influence the |
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19 | 19 | | process for selecting appraisal review board members. |
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20 | 20 | | SECTION 2. Sections 6.41(d), (d-1), and (d-9), Tax Code, |
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21 | 21 | | are amended to read as follows: |
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22 | 22 | | (d) In an appraisal district to which this subsection |
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23 | 23 | | applies [Except as provided by Subsection (d-1)], the members of |
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24 | 24 | | the board are appointed by resolution of a majority of the appraisal |
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25 | 25 | | district board of directors. A vacancy on the board is filled in |
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26 | 26 | | the same manner for the unexpired portion of the term. This |
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27 | 27 | | subsection applies to: |
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28 | 28 | | (1) an appraisal district established in a county with |
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29 | 29 | | a population of less than 120,000 if the board of directors of the |
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30 | 30 | | appraisal district does not elect to allow the local administrative |
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31 | 31 | | district judge to appoint the members of the board as authorized by |
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32 | 32 | | Subsection (d-1)(2); or |
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33 | 33 | | (2) an appraisal district established in a county with |
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34 | 34 | | a population of 120,000 or more if: |
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35 | 35 | | (A) each member of the board of directors of the |
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36 | 36 | | appraisal district other than the county assessor-collector serves |
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37 | 37 | | as a member of the governing body of a taxing unit that participates |
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38 | 38 | | in the appraisal district on the date the members of the board are |
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39 | 39 | | appointed; and |
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40 | 40 | | (B) the board of directors of the appraisal |
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41 | 41 | | district by resolution elects to appoint the members of the board. |
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42 | 42 | | (d-1) In an appraisal district to which this subsection |
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43 | 43 | | applies, [a county with a population of 120,000 or more] the members |
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44 | 44 | | of the board are appointed by the local administrative district |
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45 | 45 | | judge under Subchapter D, Chapter 74, Government Code, in the |
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46 | 46 | | county in which the appraisal district is established. All |
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47 | 47 | | applications submitted to the appraisal district or to the |
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48 | 48 | | appraisal review board from persons seeking appointment as a member |
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49 | 49 | | of the appraisal review board shall be delivered to the local |
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50 | 50 | | administrative district judge. The appraisal district may provide |
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51 | 51 | | the local administrative district judge with information regarding |
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52 | 52 | | whether an applicant for appointment to or a member of the board |
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53 | 53 | | owes any delinquent ad valorem taxes to a taxing unit participating |
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54 | 54 | | in the appraisal district. This subsection applies to: |
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55 | 55 | | (1) an appraisal district established in a county with |
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56 | 56 | | a population of 120,000 or more if the board of directors of the |
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57 | 57 | | appraisal district does not elect to appoint the members of the |
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58 | 58 | | board as authorized by Subsection (d)(2); or |
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59 | 59 | | (2) an appraisal district established in a county with |
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60 | 60 | | a population of less than 120,000 if the board of directors of the |
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61 | 61 | | appraisal district by resolution elects to allow the local |
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62 | 62 | | administrative district judge to appoint the members of the board. |
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63 | 63 | | (d-9) In selecting individuals who are to serve as members |
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64 | 64 | | of the appraisal review board for an appraisal district described |
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65 | 65 | | by Subsection (b-2), the local administrative district judge or the |
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66 | 66 | | appraisal district board of directors, as applicable, shall select |
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67 | 67 | | an adequate number of qualified individuals to permit the chairman |
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68 | 68 | | of the appraisal review board to fill the positions on each special |
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69 | 69 | | panel established under Section 6.425. |
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70 | 70 | | SECTION 3. Section 6.412(d), Tax Code, is amended to read as |
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71 | 71 | | follows: |
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72 | 72 | | (d) A person is ineligible to serve on the appraisal review |
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73 | 73 | | board of an appraisal district established for a county with a |
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74 | 74 | | population of 120,000 or more [described by Section 6.41(d-1)] if |
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75 | 75 | | the person: |
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76 | 76 | | (1) is a former member of the board of directors, |
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77 | 77 | | former officer, or former employee of the appraisal district; |
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78 | 78 | | (2) served as a member of the governing body or officer |
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79 | 79 | | of a taxing unit for which the appraisal district appraises |
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80 | 80 | | property, until the fourth anniversary of the date the person |
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81 | 81 | | ceased to be a member or officer; |
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82 | 82 | | (3) appeared before the appraisal review board for |
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83 | 83 | | compensation during the two-year period preceding the date the |
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84 | 84 | | person is appointed; or |
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85 | 85 | | (4) served for all or part of three previous terms as a |
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86 | 86 | | board member or auxiliary board member on the appraisal review |
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87 | 87 | | board. |
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88 | 88 | | SECTION 4. Section 6.425(e), Tax Code, is amended to read as |
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89 | 89 | | follows: |
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90 | 90 | | (e) Notwithstanding Subsection (d), the chairman of the |
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91 | 91 | | appraisal review board may appoint to a special panel described by |
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92 | 92 | | this section a member of the appraisal review board who does not |
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93 | 93 | | meet the qualifications prescribed by that subsection if: |
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94 | 94 | | (1) the number of persons appointed to the board [by |
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95 | 95 | | the local administrative district judge] who meet those |
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96 | 96 | | qualifications is not sufficient to fill the positions on each |
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97 | 97 | | special panel; and |
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98 | 98 | | (2) the board member being appointed to the panel |
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99 | 99 | | holds a bachelor's degree in any field. |
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100 | 100 | | SECTION 5. This Act applies only to the appointment of |
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101 | 101 | | appraisal review board members for terms beginning on or after the |
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102 | 102 | | effective date of this Act. |
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103 | 103 | | SECTION 6. This Act takes effect January 1, 2022. |
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