87R632 SMT-F
By: Shine H.B. No. 986
A BILL TO BE ENTITLED
AN ACT
relating to the appointment of appraisal review board members.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.052(f), Tax Code, is amended to read as
follows:
(f) The taxpayer liaison officer for an appraisal district
described by Section 6.41(d-1)(1) [6.41(d-1)] is responsible for
providing clerical assistance to the local administrative district
judge in the selection of appraisal review board members. The
officer shall deliver to the local administrative district judge
any applications to serve on the board that are submitted to the
officer and shall perform other duties as requested by the local
administrative district judge. The officer may not influence the
process for selecting appraisal review board members.
SECTION 2. Sections 6.41(d), (d-1), and (d-9), Tax Code,
are amended to read as follows:
(d) In an appraisal district to which this subsection
applies [Except as provided by Subsection (d-1)], the members of
the board are appointed by resolution of a majority of the appraisal
district board of directors. A vacancy on the board is filled in
the same manner for the unexpired portion of the term. This
subsection applies to:
(1) an appraisal district established in a county with
a population of less than 120,000 if the board of directors of the
appraisal district does not elect to allow the local administrative
district judge to appoint the members of the board as authorized by
Subsection (d-1)(2); or
(2) an appraisal district established in a county with
a population of 120,000 or more if:
(A) each member of the board of directors of the
appraisal district other than the county assessor-collector serves
as a member of the governing body of a taxing unit that participates
in the appraisal district on the date the members of the board are
appointed; and
(B) the board of directors of the appraisal
district by resolution elects to appoint the members of the board.
(d-1) In an appraisal district to which this subsection
applies, [a county with a population of 120,000 or more] the members
of the board are appointed by the local administrative district
judge under Subchapter D, Chapter 74, Government Code, in the
county in which the appraisal district is established. All
applications submitted to the appraisal district or to the
appraisal review board from persons seeking appointment as a member
of the appraisal review board shall be delivered to the local
administrative district judge. The appraisal district may provide
the local administrative district judge with information regarding
whether an applicant for appointment to or a member of the board
owes any delinquent ad valorem taxes to a taxing unit participating
in the appraisal district. This subsection applies to:
(1) an appraisal district established in a county with
a population of 120,000 or more if the board of directors of the
appraisal district does not elect to appoint the members of the
board as authorized by Subsection (d)(2); or
(2) an appraisal district established in a county with
a population of less than 120,000 if the board of directors of the
appraisal district by resolution elects to allow the local
administrative district judge to appoint the members of the board.
(d-9) In selecting individuals who are to serve as members
of the appraisal review board for an appraisal district described
by Subsection (b-2), the local administrative district judge or the
appraisal district board of directors, as applicable, shall select
an adequate number of qualified individuals to permit the chairman
of the appraisal review board to fill the positions on each special
panel established under Section 6.425.
SECTION 3. Section 6.412(d), Tax Code, is amended to read as
follows:
(d) A person is ineligible to serve on the appraisal review
board of an appraisal district established for a county with a
population of 120,000 or more [described by Section 6.41(d-1)] if
the person:
(1) is a former member of the board of directors,
former officer, or former employee of the appraisal district;
(2) served as a member of the governing body or officer
of a taxing unit for which the appraisal district appraises
property, until the fourth anniversary of the date the person
ceased to be a member or officer;
(3) appeared before the appraisal review board for
compensation during the two-year period preceding the date the
person is appointed; or
(4) served for all or part of three previous terms as a
board member or auxiliary board member on the appraisal review
board.
SECTION 4. Section 6.425(e), Tax Code, is amended to read as
follows:
(e) Notwithstanding Subsection (d), the chairman of the
appraisal review board may appoint to a special panel described by
this section a member of the appraisal review board who does not
meet the qualifications prescribed by that subsection if:
(1) the number of persons appointed to the board [by
the local administrative district judge] who meet those
qualifications is not sufficient to fill the positions on each
special panel; and
(2) the board member being appointed to the panel
holds a bachelor's degree in any field.
SECTION 5. This Act applies only to the appointment of
appraisal review board members for terms beginning on or after the
effective date of this Act.
SECTION 6. This Act takes effect January 1, 2022.