Texas 2023 - 88th Regular

Texas House Bill HB1285 Compare Versions

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Version 2 (New)

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1	1	H.B. No. 1285
2	2
3	3
4	4	AN ACT
5	5	relating to the training and duties of a taxpayer liaison officer
6	6	for an appraisal district.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 5.06, Tax Code, is amended to read as
9	9	follows:
10	10	Sec. 5.06. [EXPLANATION OF] TAXPAYER ASSISTANCE PAMPHLET
11	11	[REMEDIES]. The comptroller shall prepare and electronically
12	12	publish a pamphlet that:
13	13	(1) explains [explaining] the remedies available to a
14	14	dissatisfied taxpayer [taxpayers] and the procedures to be followed
15	15	in seeking remedial action;
16	16	(2) describes the functions of a taxpayer liaison
17	17	officer appointed under Section 6.052 for an appraisal district
18	18	with a population of more than 120,000; and
19	19	(3) provides advice on preparing and presenting a
20	20	protest under Chapter 41 [. The comptroller shall include in the
21	21	pamphlet advice on preparing and presenting a protest].
22	22	SECTION 2. Section 6.052, Tax Code, is amended by amending
23	23	Subsections (a), (b), (d), (e), (f), and (g) and adding Subsections
24	24	(b-1), (b-2), (b-3), (b-4), (b-5), (b-6), (b-7), (b-8), (b-9), (h),
25	25	and (i) to read as follows:
26	26	(a) The board of directors of [for] an appraisal district
27	27	created for a county with a population of more than 120,000 shall
28	28	appoint a taxpayer liaison officer who shall serve at the pleasure
29	29	of the board. The board may appoint one or more deputy taxpayer
30	30	liaison officers to assist the taxpayer liaison officer in the
31	31	performance of the officer's duties. The taxpayer liaison officer
32	32	is the appraisal district officer primarily responsible for
33	33	providing assistance to taxpayers for the district. The taxpayer
34	34	liaison officer shall administer the public access functions
35	35	required by Sections 6.04(d), (e), and (f), and is responsible for
36	36	resolving disputes not involving matters that may be protested
37	37	under Section 41.41. In addition, the taxpayer liaison officer is
38	38	responsible for receiving, and compiling a list of, comments,
39	39	complaints, and suggestions filed by the chief appraiser, a
40	40	property owner, or a property owner's agent concerning the matters
41	41	listed in Section 5.103(b) or any other matter related to the
42	42	fairness and efficiency of the appraisal review board established
43	43	for the appraisal district. The taxpayer liaison officer shall
44	44	forward to the comptroller comments, complaints, and suggestions
45	45	filed under this subsection in the form and manner prescribed by the
46	46	comptroller not later than December 31 of each year.
47	47	(b) The taxpayer liaison officer shall provide to the public
48	48	information and materials designed to assist property owners in
49	49	understanding:
50	50	(1) the appraisal process;
51	51	(2) [,] protest procedures;
52	52	(3) [,] the procedure for filing:
53	53	(A) comments, complaints, and suggestions under
54	54	Subsection (a);
55	55	(B) [of this section or] a complaint under
56	56	Section 6.04(g);
57	57	(C) a complaint under Section 41.66(q); and
58	58	(D) a request for limited binding arbitration
59	59	under Section 41A.015; [,] and
60	60	(4) other matters.
61	61	(b-1) Information concerning the process for submitting
62	62	comments, complaints, and suggestions to the comptroller
63	63	concerning an appraisal review board shall be provided at each
64	64	protest hearing.
65	65	(b-2) A property owner may file a written complaint with the
66	66	taxpayer liaison officer requesting resolution of a dispute with
67	67	the appraisal district or the appraisal review board about a matter
68	68	that does not relate to the appraisal of property. The taxpayer
69	69	liaison officer may resolve a complaint filed with the officer or
70	70	with the board of directors of the appraisal district by:
71	71	(1) referring the property owner to information and
72	72	materials described by Subsection (b) or to the appropriate
73	73	employee or officer of the appraisal district or appraisal review
74	74	board;
75	75	(2) meeting with the parties to the dispute that is the
76	76	subject of the complaint to facilitate an informal resolution;
77	77	(3) treating the matter as a complaint under Section
78	78	41.66(q), as appropriate;
79	79	(4) assisting the property owner in filing a request
80	80	for limited binding arbitration under Section 41A.015, as
81	81	appropriate; or
82	82	(5) recommending in writing to the chief appraiser,
83	83	board of directors, chairman of the appraisal review board, or the
84	84	property owner or the owner's agent, as applicable, a course of
85	85	action that the taxpayer liaison officer believes to be
86	86	appropriate.
87	87	(b-3) The taxpayer liaison officer:
88	88	(1) shall dismiss any part of a complaint filed under
89	89	Subsection (b-2) that relates to the appraised value of a property
90	90	or the appraisal methodology used in appraising the property; and
91	91	(2) may dismiss a complaint that is repetitive or that
92	92	fails to state a legitimate concern.
93	93	(b-4) If a complaint involves the assessment or collection
94	94	of a tax, the taxpayer liaison officer shall resolve the matter by
95	95	referring the property owner to the appropriate person who can
96	96	assist the owner with the assessment or collection of the tax.
97	97	(b-5) The taxpayer liaison officer shall notify a property
98	98	owner of the resolution of a complaint filed by the owner not later
99	99	than the 90th day after the date the complaint is filed.
100	100	(b-6) The resolution of a complaint filed under Subsection
101	101	(b-2) is not an action that a property owner is entitled to:
102	102	(1) protest under Chapter 41;
103	103	(2) request limited binding arbitration for under
104	104	Section 41A.015; or
105	105	(3) appeal under Chapter 42.
106	106	(b-7) The comptroller shall establish and supervise a
107	107	program for the training and education of taxpayer liaison officers
108	108	and deputy taxpayer liaison officers. The training program may be
109	109	provided online and must:
110	110	(1) include information on the duties and
111	111	responsibilities of a taxpayer liaison officer and a deputy
112	112	taxpayer liaison officer, including procedures for the informal
113	113	resolution of disputes;
114	114	(2) be at least two hours in length; and
115	115	(3) provide a certificate of completion for the
116	116	officer who completes the training.
117	117	(b-8) A person appointed as a taxpayer liaison officer or
118	118	deputy taxpayer liaison officer shall complete the training program
119	119	described by Subsection (b-7) and the course established under
120	120	Section 5.041 for the training and education of appraisal review
121	121	board members not later than the first anniversary of the date the
122	122	officer is appointed, and again in each even-numbered year after
123	123	that first anniversary. A person may not serve as a taxpayer liaison
124	124	officer or deputy taxpayer liaison officer unless the person has
125	125	completed the training programs as required by this subsection.
126	126	(b-9) A taxpayer liaison officer and deputy taxpayer
127	127	liaison officer shall submit a copy of the certificate provided to
128	128	the officer under Subsection (b-7) to the board of directors of the
129	129	appraisal district that appointed the officer. The taxpayer liaison
130	130	officer and each deputy taxpayer liaison officer shall retain a
131	131	copy of each certificate provided to the officer for at least three
132	132	years, and the board shall retain each certificate submitted to the
133	133	board under this subsection for the same period.
134	134	(d) The taxpayer liaison officer and each deputy taxpayer
135	135	liaison officer is entitled to compensation as provided by the
136	136	budget adopted by the board of directors.
137	137	(e) The chief appraiser or any other person who performs
138	138	appraisal or legal services for the appraisal district for
139	139	compensation is not eligible to be the taxpayer liaison officer or a
140	140	deputy taxpayer liaison officer.
141	141	(f) The taxpayer liaison officer is responsible for
142	142	providing clerical assistance to the local administrative district
143	143	judge in the selection of appraisal review board members and for
144	144	publicizing the availability of positions on the appraisal review
145	145	board. The officer shall deliver to the local administrative
146	146	district judge any applications to serve on the board that are
147	147	submitted to the officer and shall perform other duties as
148	148	requested by the local administrative district judge. The officer
149	149	may not influence the process for selecting appraisal review board
150	150	members.
151	151	(g) Notwithstanding any other provision of this chapter, a
152	152	taxpayer liaison officer or deputy taxpayer liaison officer acting
153	153	under the taxpayer liaison officer's supervision does not commit an
154	154	offense under this chapter if the officer or deputy communicates
155	155	with the chief appraiser or another employee or agent of the
156	156	appraisal district, a member of the appraisal review board
157	157	established for the appraisal district, a member of the board of
158	158	directors of the appraisal district, the local administrative
159	159	district judge, a property tax consultant, a property owner, an
160	160	agent of a property owner, or another person if the communication is
161	161	made in the good faith exercise of the officer's statutory duties.
162	162	(h) If an appraisal district maintains an Internet website,
163	163	the chief appraiser of the district shall post on the Internet
164	164	website the name, contact information, and a description of the
165	165	duties of the taxpayer liaison officer. A link to the information
166	166	described by this subsection must be prominently posted on the home
167	167	page of the Internet website.
168	168	(i) The board of directors of the appraisal district shall
169	169	annually evaluate the performance of the taxpayer liaison officer
170	170	and each deputy taxpayer liaison officer, if applicable. The
171	171	evaluation must include a review of the timeliness of the officer's
172	172	resolution of complaints.
173	173	SECTION 3. Section 41.66(q), Tax Code, is amended to read as
174	174	follows:
175	175	(q) A person who owns property in an appraisal district or
176	176	the chief appraiser of an appraisal district may file a complaint
177	177	with the taxpayer liaison officer for the appraisal district
178	178	alleging that the appraisal review board established for the
179	179	appraisal district has adopted or is implementing hearing
180	180	procedures that are not in compliance with the model hearing
181	181	procedures prepared by the comptroller under Section 5.103 or is
182	182	not complying with procedural requirements under this chapter. The
183	183	taxpayer liaison officer shall investigate the complaint and report
184	184	the findings of the investigation to the board of directors of the
185	185	appraisal district. The board of directors shall direct the
186	186	chairman of the appraisal review board to take remedial action if,
187	187	after reviewing the taxpayer liaison officer's report, the board of
188	188	directors determines that the allegations contained in the
189	189	complaint are true. The board of directors may refer the matter to
190	190	the local administrative district judge with a recommendation that
191	191	the judge remove the member of the appraisal review board serving as
192	192	chairman of the appraisal review board from that member's position
193	193	as chairman if the board determines that the chairman has failed to
194	194	take the actions necessary to bring the appraisal review board into
195	195	compliance with Section 5.103(d) or this chapter, as applicable.
196	196	If the local administrative district judge agrees with the board's
197	197	recommendation, the judge shall remove the chairman from that
198	198	office and appoint another member of the appraisal review board as
199	199	chairman.
200	200	SECTION 4. A person serving as the taxpayer liaison officer
201	201	for an appraisal district on January 1, 2024, shall complete the
202	202	training and course required by Section 6.052(b-8), Tax Code, as
203	203	added by this Act, not later than December 31, 2024.
204	204	SECTION 5. This Act takes effect January 1, 2024.
205	205	______________________________ ______________________________
206	206	President of the Senate Speaker of the House
207	207	I certify that H.B. No. 1285 was passed by the House on April
208	208	21, 2023, by the following vote: Yeas 125, Nays 14, 1 present, not
209	209	voting.
210	210	______________________________
211	211	Chief Clerk of the House
212	212	I certify that H.B. No. 1285 was passed by the Senate on May
213	213	16, 2023, by the following vote: Yeas 31, Nays 0.
214	214	______________________________
215	215	Secretary of the Senate
216	216	APPROVED: _____________________
217	217	Date
218	218	_____________________
219	219	Governor