By: Shine H.B. No. 1285
A BILL TO BE ENTITLED
AN ACT
relating to the duties of the taxpayer liaison officer of an
appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.052, Tax Code, is amended by amending
Subsections (a), (b), (f), and (g) and adding subsections (b-1),
(b-2), (b-3), (b-4) (h), and (i) to read as follows:
Sec. 6.052 TAXPAYER LIAISON OFFICER
(a) The board of directors for an appraisal district created
for a county with a population of more than 120,000 shall appoint a
taxpayer liaison officer who shall serve at the pleasure of the
board. The board may appoint one or more deputy taxpayer liaison
officers to assist the taxpayer liaison officer in performance of
the officer's duties. The taxpayer liaison officer is the taxpayer
assistance officer for the appraisal district. The taxpayer
liaison officer shall administer the public access functions
required by Sections 6.04(d), (e), and (f), and is responsible for
resolving disputes not involving matters that may be protested
under Section 41.41. In addition, the taxpayer liaison officer is
responsible for receiving, and compiling a list of, comments,
complaints, and suggestions filed by the chief appraiser, a
property owner, or a property owner's agent concerning the matters
listed in Section 5.103(b) or any other matter related to the
fairness and efficiency of the appraisal review board established
for the appraisal district. The taxpayer liaison officer shall
forward to the comptroller comments, complaints, and suggestions
filed under this subsection in the form and manner prescribed by the
comptroller not later than December 31 of each year.
(b) The taxpayer liaison officer shall provide to the public
information and materials designed to assist property owners in
understanding the appraisal process, protest procedures, the
procedure for filing comments, complaints, and suggestions under
Subsection (a) of this section, [or] a complaint under Section
6.04(g), a complaint under Sec. 41.66(q), limited binding
arbitration under Sec. 41A.015, and other matters. Information
concerning the process for submitting comments, complaints, and
suggestions to the comptroller concerning an appraisal review board
shall be provided at each protest hearing.
(b-1) A property owner may file a complaint with the
taxpayer liaison officer requesting resolution of a dispute with
the appraisal district or the appraisal review board about a matter
that does not involve the appraisal of property. The taxpayer
liaison officer may resolve complaints filed in writing with the
taxpayer liaison officer or the board of directors by:
(1) referring the complainant to materials published
under subsection (b) or to the appropriate official;
(2) meeting informally with the parties involved to
facilitate informal resolution;
(3) treating the matter as a complaint under Sec.
41.66(q) if appropriate;
(4) assisting the complainant in identifying
appropriate complaint procedures; or
(5) recommending in writing to the chief appraiser,
board of directors, chairman of the appraisal review board, or the
owner or the owner's agent, as applicable, a course of action that
the taxpayer liaison officer believes to be appropriate. The
taxpayer liaison officer shall dismiss a complaint in part or
entirely if the complaint challenges the appraised value of a
property or the appraisal methodology used in appraising a
property. If a complaint involves the assessment or collection of a
tax or delinquent tax, the taxpayer liaison officer shall resolve
the matter by referring the complainant to the appropriate
official. The taxpayer liaison officer may dismiss a complaint
that is repetitive or that fails to state a legitimate concern. The
taxpayer liaison officer shall notify a complainant of the
resolution of a complaint within 90 days or as soon thereafter as
practicable.
(b-2) The failure or refusal of a taxpayer liaison officer
to resolve a complaint filed under subsection (b-1) to the
complainant's satisfaction is not:
(1) an action that a property owner is entitled to
protest under Section 41.41; or
(2) an action that may be appealed under Chapter 42.
(b-3) The comptroller shall describe the functions of the
taxpayer liaison officer in publications prepared under Sec. 5.06
and shall establish and supervise a program for the training and
education of taxpayer liaison officers. The training program must
include information concerning:
(1) the duties and responsibilities of an appraisal
review board, an appraisal review board chairman, the appraisal
district board of directors, the chief appraiser, and the taxpayer
liaison officer;
(2) 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;
(3) the prohibitions against ex parte communications
applicable to appraisal review board members;
(4) the right of a property owner to protest the
appraisal of the property as provided by Chapter 41;
(5) a detailed explanation of each of the procedural
requirements imposed by Chapter 41;
(6) a detailed explanation of the provisions of Sec.
41A.015;
(7) a segment on informal resolution of disputes;
(8) a detailed explanation of the contents of the
comptroller's model appraisal review board hearing procedures and
their effect on the appraisal review board; and
(9) be at least two hours in length.
(b-4) The training program may be provided online. The
comptroller shall provide a certificate of completion to each
person who completes the program and shall retain a copy of the
certificate for a minimum of three years. A person who is appointed
as a taxpayer liaison officer must complete the program along with
the training required of appraisal review board members by Section
5.041(a)(2) within one year of appointment. A taxpayer liaison
officer shall repeat the training program described by subsection
(b-3) in each even-numbered year following the officer's
appointment. A person who fails to complete training required by
this section is ineligible to serve as a taxpayer liaison officer.
(f) The taxpayer liaison officer is responsible for
providing clerical assistance to the local administrative district
judge in the selection of appraisal review board members and for
publicizing the availability of positions on the appraisal review
board. 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.
(g) Notwithstanding any other provision of this chapter, a
taxpayer liaison officer or a deputy taxpayer liaison officer
acting under the taxpayer liaison officer's supervision may
communicate with and does not commit an offense under this chapter
if the person [officer] communicates with the chief appraiser or
another employee or agent of the appraisal district, a member,
chairman, or officer of the appraisal review board established for
the appraisal district, a member of the board of directors of the
appraisal district, the local administrative district judge, a
property tax consultant, a property owner, an agent of a property
owner, or another person if the communication is made in the good
faith exercise of the officer's statutory duties.
(h) The name, official contact information, and a
description of the duties of the taxpayer liaison officer shall be
listed on the appraisal district website. The appraisal district
shall prominently include a link to the information required by
this subsection on the home page of the appraisal district website.
(i) The Board of Directors shall annually evaluate the
performance of the taxpayer liaison officer. The evaluation shall
include a review of the timeliness of the officer's resolution of
complaints. The comptroller shall ascertain whether the
evaluations have been performed in the course of a review under Sec.
5.102.
SECTION 2. Section 41.66(q), Tax Code, is amended to read as
follows:
(q) A person who owns property in an appraisal district or
the chief appraiser of an appraisal district may file a complaint
with the taxpayer liaison officer for the appraisal district
alleging that the appraisal review board established for the
appraisal district has adopted or is implementing hearing
procedures that are not in compliance with the model hearing
procedures prepared by the comptroller under Section 5.103 or is
not complying with procedural requirements under this chapter. The
taxpayer liaison officer shall investigate the complaint and report
the findings of the investigation to the board of directors of the
appraisal district. The board of directors shall direct the
chairman of the appraisal review board to take remedial action if,
after reviewing the taxpayer liaison officer's report, the board of
directors determines that the allegations contained in the
complaint are true. The board of directors may refer the matter to
the local administrative district judge with a recommendation that
the judge remove the member of the appraisal review board serving as
chairman of the appraisal review board from that member's position
as chairman if the board determines that the chairman has failed to
take the actions necessary to bring the appraisal review board into
compliance with Section 5.103(d) or this chapter, as applicable.
If the local administrative district judge agrees with the
determination, the judge shall remove the chairman and appoint a
new chairman.
SECTION 3. A taxpayer liaison officer serving on the
effective date of this act shall take the training required by
Section 6.052(b-3) as added by this act and the training required of
appraisal review board members by Section 5.041(a)(2) within one
year of the effective date of this act.
SECTION 4. Effective Date. This act takes effect January 1,
2024.