Texas 2023 - 88th Regular

Texas House Bill HB1294 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R156 TJB-D
2	2	By: Muñoz, Jr. H.B. No. 1294
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection of the board of directors of an appraisal
8	8	district; authorizing the imposition of a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 5.12(b), Tax Code, is amended to read as
11	11	follows:
12	12	(b) At the written request of the governing bodies of a
13	13	majority of all the taxing units participating in an appraisal
14	14	district or of a majority of the group of taxing units composed of
15	15	the municipalities, school districts, junior college districts,
16	16	and county participating in the appraisal district [entitled to
17	17	vote on the appointment of appraisal district directors], the
18	18	comptroller shall audit the performance of the appraisal district.
19	19	The governing bodies may request a general audit of the performance
20	20	of the appraisal district or may request an audit of only one or
21	21	more particular duties, practices, functions, departments, or
22	22	other appraisal district matters.
23	23	SECTION 2. Section 5.13(h), Tax Code, is amended to read as
24	24	follows:
25	25	(h) At any time after the request for an audit is made, the
26	26	comptroller may discontinue the audit in whole or in part if
27	27	requested to do so by:
28	28	(1) the governing bodies of a majority of all the
29	29	taxing units participating in the district, if the audit was
30	30	requested by a majority of those taxing units;
31	31	(2) the governing bodies of a majority of the group of
32	32	taxing units composed of the municipalities, school districts,
33	33	junior college districts, and county participating in the appraisal
34	34	district [entitled to vote on the appointment of appraisal district
35	35	directors], if the audit was requested by a majority of those taxing
36	36	units; or
37	37	(3) the taxpayers who requested the audit, if the
38	38	audit was requested under Section 5.12(c) [of this code, by the
39	39	taxpayers who requested the audit].
40	40	SECTION 3. Section 6.03, Tax Code, is amended by amending
41	41	Subsections (a) and (l) and adding Subsections (a-1) and (m) to read
42	42	as follows:
43	43	(a) The appraisal district is governed by a board of five
44	44	directors. One director is elected from each of the four
45	45	commissioners precincts of the county for which the appraisal
46	46	district is established. The county assessor-collector is a
47	47	director by virtue of the person's office. The directors other than
48	48	the county assessor-collector are elected at the general election
49	49	for state and county officers and serve two-year terms beginning on
50	50	January 1 of odd-numbered years. [Five directors are appointed by
51	51	the taxing units that participate in the district as provided by
52	52	this section. If the county assessor-collector is not appointed to
53	53	the board, the county assessor-collector serves as a nonvoting
54	54	director.] The county assessor-collector is ineligible to serve if
55	55	the board enters into a contract under Section 6.05(b) or if the
56	56	commissioners court of the county enters into a contract under
57	57	Section 6.24(b). If the county assessor-collector is ineligible to
58	58	serve, the appraisal district is governed by the four directors
59	59	elected from the commissioners precincts and a director elected
60	60	from the county at large. The director elected from the county at
61	61	large is elected at the same election and serves the same term of
62	62	office as the four directors elected from the commissioners
63	63	precincts.
64	64	(a-1) To be eligible to serve on the board of directors, an
65	65	individual other than the [a] county assessor-collector [serving as
66	66	a nonvoting director] must:
67	67	(1) be a resident of:
68	68	(A) the commissioners precinct from which the
69	69	office is elected, in the case of a director elected from a
70	70	commissioners precinct; or
71	71	(B) the county for which the appraisal district
72	72	is established, in the case of a director elected from the county at
73	73	large; [district] and
74	74	(2) [must] have resided in the appraisal district for
75	75	at least two years immediately preceding the date the individual
76	76	takes office. [An individual who is otherwise eligible to serve on
77	77	the board is not ineligible because of membership on the governing
78	78	body of a taxing unit. An employee of a taxing unit that
79	79	participates in the district is not eligible to serve on the board
80	80	unless the individual is also a member of the governing body or an
81	81	elected official of a taxing unit that participates in the
82	82	district.]
83	83	(l) A [If a] vacancy [occurs] on the board of directors
84	84	other than a vacancy in the position held by the [a] county
85	85	assessor-collector is filled for the remainder of the unexpired
86	86	term by appointment by the commissioners court of the county for
87	87	which the appraisal district is established. A person appointed to
88	88	fill a vacancy on the board of directors must meet the
89	89	qualifications of the vacated position [serving as a nonvoting
90	90	director, each taxing unit that is entitled to vote by this section
91	91	may nominate by resolution adopted by its governing body a
92	92	candidate to fill the vacancy. The unit shall submit the name of
93	93	its nominee to the chief appraiser within 45 days after
94	94	notification from the board of directors of the existence of the
95	95	vacancy, and the chief appraiser shall prepare and deliver to the
96	96	board of directors within the next five days a list of the nominees.
97	97	The board of directors shall elect by majority vote of its members
98	98	one of the nominees to fill the vacancy].
99	99	(m) If as a result of a change in the boundaries of a
100	100	commissioners precinct an individual serving as a director no
101	101	longer resides in the precinct from which the office is elected, the
102	102	individual is not for that reason disqualified from office during
103	103	the remainder of the term of office being served at the time the
104	104	boundary change takes effect. If as a result of a change in the
105	105	boundaries of a commissioners precinct an individual elected as a
106	106	director before the boundary change to a term that begins after the
107	107	boundary change no longer resides in the precinct from which
108	108	elected, the individual is not for that reason disqualified from
109	109	serving the term to which elected.
110	110	SECTION 4. Section 6.036(a), Tax Code, is amended to read as
111	111	follows:
112	112	(a) An individual is not eligible to be a candidate for, to
113	113	be appointed to, or to serve on the board of directors of an
114	114	appraisal district if the individual or a business entity in which
115	115	the individual has a substantial interest is a party to a contract
116	116	with:
117	117	(1) the appraisal district; or
118	118	(2) a taxing unit that participates in the appraisal
119	119	district, if the contract relates to the performance of an activity
120	120	governed by this title.
121	121	SECTION 5. Section 6.051(b), Tax Code, is amended to read
122	122	as follows:
123	123	(b) The acquisition or conveyance of real property or the
124	124	construction or renovation of a building or other improvement by an
125	125	appraisal district must be approved by the governing bodies of
126	126	three-fourths of the group of taxing units composed of the
127	127	municipalities, school districts, junior college districts, and
128	128	county participating in the appraisal district [entitled to vote on
129	129	the appointment of board members]. The board of directors by
130	130	resolution may propose a property transaction or other action for
131	131	which this subsection requires approval of those [the] taxing
132	132	units. The chief appraiser shall notify the presiding officer of
133	133	each governing body entitled to vote on the approval of the proposal
134	134	by delivering a copy of the board's resolution, together with
135	135	information showing the costs of other available alternatives to
136	136	the proposal. On or before the 30th day after the date the
137	137	presiding officer receives notice of the proposal, the governing
138	138	body of a taxing unit by resolution may approve or disapprove the
139	139	proposal. If a governing body fails to act on or before that 30th
140	140	day or fails to file its resolution with the chief appraiser on or
141	141	before the 10th day after that 30th day, the proposal is treated as
142	142	if it were disapproved by the governing body.
143	143	SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are
144	144	amended to read as follows:
145	145	(a) Each year the chief appraiser shall prepare a proposed
146	146	budget for the operations of the district for the following tax year
147	147	and shall submit copies to each taxing unit participating in the
148	148	district and to the district board of directors before June 15. The
149	149	chief appraiser [He] shall include in the budget a list showing each
150	150	proposed position, the proposed salary for the position, all
151	151	benefits proposed for the position, each proposed capital
152	152	expenditure, and an estimate of the amount of the budget that will
153	153	be allocated to each taxing unit. Each municipality, each school
154	154	district, each junior college district, and the county
155	155	participating in the appraisal district [taxing unit entitled to
156	156	vote on the appointment of board members] shall maintain a copy of
157	157	the proposed budget for public inspection at its principal
158	158	administrative office.
159	159	(b) The board of directors shall hold a public hearing to
160	160	consider the budget. The secretary of the board shall deliver to
161	161	the presiding officer of the governing body of each taxing unit
162	162	participating in the district not later than the 10th day before the
163	163	date of the hearing a written notice of the date, time, and place
164	164	fixed for the hearing. The board shall complete its hearings, make
165	165	any amendments to the proposed budget it desires, and finally
166	166	approve a budget before September 15. If governing bodies of a
167	167	majority of the group of taxing units composed of the
168	168	municipalities, school districts, junior college districts, and
169	169	county participating in the appraisal district [taxing units
170	170	entitled to vote on the appointment of board members] adopt
171	171	resolutions disapproving a budget and file them with the secretary
172	172	of the board within 30 days after its adoption, the budget does not
173	173	take effect, and the board shall adopt a new budget within 30 days
174	174	of the disapproval.
175	175	(i) The fiscal year of an appraisal district is the calendar
176	176	year unless the governing bodies of three-fourths of the group of
177	177	taxing units composed of the municipalities, school districts,
178	178	junior college districts, and county participating in the appraisal
179	179	district [taxing units entitled to vote on the appointment of board
180	180	members] adopt resolutions proposing a different fiscal year and
181	181	file them with the secretary of the board not more than 12 and not
182	182	less than eight months before the first day of the fiscal year
183	183	proposed by the resolutions. If the fiscal year of an appraisal
184	184	district is changed under this subsection, the chief appraiser
185	185	shall prepare a proposed budget for the fiscal year as provided by
186	186	Subsection (a) [of this section] before the 15th day of the seventh
187	187	month preceding the first day of the fiscal year established by the
188	188	change, and the board of directors shall adopt a budget for the
189	189	fiscal year as provided by Subsection (b) [of this section] before
190	190	the 15th day of the fourth month preceding the first day of the
191	191	fiscal year established by the change. Unless the appraisal
192	192	district adopts a different method of allocation under Section
193	193	6.061 [of this code], the allocation of the budget to each taxing
194	194	unit shall be calculated as provided by Subsection (d) [of this
195	195	section] using the amount of property taxes imposed by each
196	196	participating taxing unit in the most recent tax year preceding the
197	197	fiscal year established by the change for which the necessary
198	198	information is available. Each taxing unit shall pay its
199	199	allocation as provided by Subsection (e) [of this section], except
200	200	that the first payment shall be made before the first day of the
201	201	fiscal year established by the change and subsequent payments shall
202	202	be made quarterly. In the year in which a change in the fiscal year
203	203	occurs, the budget that takes effect on January 1 of that year may
204	204	be amended as necessary as provided by Subsection (c) [of this
205	205	section] in order to accomplish the change in fiscal years.
206	206	SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended
207	207	to read as follows:
208	208	(b) The taxing units participating in an appraisal district
209	209	may adopt a different method of allocating the costs of operating
210	210	the district if the governing bodies of three-fourths of the group
211	211	of taxing units composed of the municipalities, school districts,
212	212	junior college districts, and county participating in the appraisal
213	213	district [taxing units that are entitled to vote on the appointment
214	214	of board members] adopt resolutions providing for the other method.
215	215	However, a change under this subsection is not valid if it requires
216	216	any taxing unit to pay a greater proportion of the appraisal
217	217	district's costs than the taxing unit would pay under Section 6.06
218	218	[of this code] without the consent of the governing body of that
219	219	taxing unit.
220	220	(e) A change in allocation of district costs made as
221	221	provided by this section remains in effect until changed in a manner
222	222	provided by this section or rescinded by resolution of a majority of
223	223	the governing bodies of the group of taxing units composed of the
224	224	municipalities, school districts, junior college districts, and
225	225	county participating in the appraisal district [that are entitled
226	226	to vote on appointment of board members under Section 6.03 of this
227	227	code].
228	228	SECTION 8. Section 6.063(b), Tax Code, is amended to read
229	229	as follows:
230	230	(b) The report of the audit is a public record. A copy of
231	231	the report shall be delivered to the presiding officer of the
232	232	governing body of each municipality, each school district, each
233	233	junior college district, and the county participating in the
234	234	appraisal district [taxing unit eligible to vote on the appointment
235	235	of district directors], and a reasonable number of copies shall be
236	236	available for inspection at the appraisal office.
237	237	SECTION 9. Section 6.15(c), Tax Code, is amended to read as
238	238	follows:
239	239	(c) Subsections (a) and (b) do not apply to a routine
240	240	communication between the chief appraiser and the county
241	241	assessor-collector that relates to the administration of an
242	242	appraisal roll, including a communication made in connection with
243	243	the certification, correction, or collection of an account,
244	244	regardless of whether the county assessor-collector serves on [was
245	245	appointed to] the board of directors of the appraisal district [or
246	246	serves as a nonvoting director].
247	247	SECTION 10. Section 172.024(a), Election Code, is amended
248	248	to read as follows:
249	249	(a) The filing fee for a candidate for nomination in the
250	250	general primary election is as follows:
251	251	(1) United States senator$5,000
252	252	(2) office elected statewide, except United States
253	253	senator 3,750
254	254	(3) United States representative 3,125
255	255	(4) state senator 1,250
256	256	(5) state representative750
257	257	(6) member, State Board of Education300
258	258	(7) chief justice or justice, court of appeals, other
259	259	than a justice specified by Subdivision (8) 1,875
260	260	(8) chief justice or justice of a court of appeals that
261	261	serves a court of appeals district in which a county with a
262	262	population of more than one million is wholly or partly
263	263	situated 2,500
264	264	(9) district judge or judge specified by Section
265	265	52.092(d) for which this schedule does not otherwise prescribe a
266	266	fee 1,500
267	267	(10) district or criminal district judge of a court in
268	268	a judicial district wholly contained in a county with a population
269	269	of more than 1.5 million 2,500
270	270	(11) judge, statutory county court, other than a judge
271	271	specified by Subdivision (12) 1,500
272	272	(12) judge of a statutory county court in a county with
273	273	a population of more than 1.5 million 2,500
274	274	(13) district attorney, criminal district attorney,
275	275	or county attorney performing the duties of a district
276	276	attorney 1,250
277	277	(14) county commissioner, district clerk, county
278	278	clerk, sheriff, county tax assessor-collector, county treasurer,
279	279	or judge, constitutional county court:
280	280	(A) county with a population of 200,000 or
281	281	more 1,250
282	282	(B) county with a population of under 200,000 750
283	283	(15) justice of the peace or constable:
284	284	(A) county with a population of 200,000 or
285	285	more 1,000
286	286	(B) county with a population of under 200,000 375
287	287	(16) county surveyor75
288	288	(17) office of the county government for which this
289	289	schedule does not otherwise prescribe a fee750
290	290	(18) appraisal district director:
291	291	(A) county with a population of 200,000 or
292	292	more 400
293	293	(B) county with a population of under
294	294	200,000 200
295	295	SECTION 11. The following provisions of the Tax Code are
296	296	repealed:
297	297	(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h),
298	298	(i), (j), (k), and (k-1);
299	299	(2) Section 6.031;
300	300	(3) Section 6.033;
301	301	(4) Section 6.034;
302	302	(5) Section 6.037; and
303	303	(6) Section 6.10.
304	304	SECTION 12. (a) Appraisal district directors shall be
305	305	elected as provided by Section 6.03, Tax Code, as amended by this
306	306	Act, beginning with the primary and general elections conducted in
307	307	2024. Members then elected take office January 1, 2025.
308	308	(b) The change in the manner of selection of appraisal
309	309	district directors made by this Act does not affect the selection of
310	310	directors who serve on the board before January 1, 2025.
311	311	(c) The term of an appraisal district director serving on
312	312	December 31, 2024, expires on January 1, 2025.
313	313	SECTION 13. (a) Except as otherwise provided by this
314	314	section, this Act takes effect January 1, 2025.
315	315	(b) This section and Sections 10 and 12 of this Act take
316	316	effect September 1, 2023.