Texas 2023 - 88th Regular

Texas House Bill HB2253 Compare Versions

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11 88R1311 DRS-D
22 By: Metcalf H.B. No. 2253
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44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the selection of the chief appraiser of an appraisal
88 district in certain counties; authorizing a fee.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. Section 1.15, Tax Code, is amended to read as
1111 follows:
1212 Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. (a)
1313 Except as provided by Subsection (b), a [A] taxing unit may not
1414 employ any person for the purpose of appraising property for
1515 taxation purposes.
1616 (b) A taxing unit that participates in an appraisal district
1717 established in a county other than a county to which Section 6.0502
1818 applies may employ a person for the purpose described by Subsection
1919 (a) of this section [except] to the extent necessary to perform a
2020 contract under Section 6.05(b) [of this code].
2121 SECTION 2. Sections 6.035(a), (b), and (d), Tax Code, are
2222 amended to read as follows:
2323 (a) An individual is ineligible to serve on an appraisal
2424 district board of directors and is disqualified from service or
2525 employment as chief appraiser if the individual:
2626 (1) is related within the second degree by
2727 consanguinity or affinity, as determined under Chapter 573,
2828 Government Code, to an individual who is engaged in the business of
2929 appraising property for compensation for use in proceedings under
3030 this title or of representing property owners for compensation in
3131 proceedings under this title in the appraisal district; or
3232 (2) owns property on which delinquent taxes have been
3333 owed to a taxing unit for more than 60 days after the date the
3434 individual knew or should have known of the delinquency unless:
3535 (A) the delinquent taxes and any penalties and
3636 interest are being paid under an installment payment agreement
3737 under Section 33.02; or
3838 (B) a suit to collect the delinquent taxes is
3939 deferred or abated under Section 33.06 or 33.065.
4040 (b) A member of an appraisal district board of directors or
4141 a chief appraiser commits an offense if the board member or chief
4242 appraiser continues to hold office or [the chief appraiser] remains
4343 employed knowing that an individual related within the second
4444 degree by consanguinity or affinity, as determined under Chapter
4545 573, Government Code, to the board member or chief appraiser is
4646 engaged in the business of appraising property for compensation for
4747 use in proceedings under this title or of representing property
4848 owners for compensation in proceedings under this title in the same
4949 appraisal district in which the board member or chief appraiser
5050 serves or [the chief appraiser] is employed. An offense under this
5151 subsection is a Class B misdemeanor.
5252 (d) An appraisal performed by a chief appraiser in a private
5353 capacity or by an individual related within the second degree by
5454 consanguinity or affinity, as determined under Chapter 573,
5555 Government Code, to the chief appraiser may not be used as evidence
5656 in a protest or challenge under Chapter 41 or an appeal under
5757 Chapter 42 concerning property that is taxable in the same
5858 appraisal district in which the chief appraiser serves or is
5959 employed.
6060 SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by
6161 adding Sections 6.0502 and 6.0503 to read as follows:
6262 Sec. 6.0502. ADMINISTRATION OF APPRAISAL OFFICE IN CERTAIN
6363 COUNTIES BY ELECTED CHIEF APPRAISER. (a) This section applies only
6464 to a county that:
6565 (1) has a population of more than 400,000; and
6666 (2) is adjacent to a county with a population of more
6767 than 3.3 million and no other counties with a population of more
6868 than 300,000.
6969 (b) Sections 6.05(b), (c), and (d) do not apply to an
7070 appraisal district established in a county to which this section
7171 applies.
7272 (c) The board of directors of an appraisal district
7373 established in a county to which this section applies may contract
7474 with an appraisal office in another district to perform the duties
7575 of the appraisal office for the district.
7676 (d) The chief appraiser is the chief administrator of the
7777 appraisal office for an appraisal district established in a county
7878 to which this section applies. The chief appraiser is elected at the
7979 general election for state and county officers by the voters of the
8080 county in which the appraisal district is established. The chief
8181 appraiser serves a two-year term beginning January 1 of each
8282 odd-numbered year. To be eligible to serve as chief appraiser, an
8383 individual must be a resident of the county in which the appraisal
8484 district is established and must have resided in the county for at
8585 least four years preceding the date the individual takes office.
8686 (e) The chief appraiser of an appraisal district
8787 established in a county to which this section applies is entitled to
8888 compensation as provided by the budget adopted by the board of
8989 directors. The chief appraiser's compensation may not be directly
9090 or indirectly linked to an increase in the total market, appraised,
9191 or taxable value of property in the appraisal district. The chief
9292 appraiser may employ and compensate professional, clerical, and
9393 other personnel as provided by the budget, with the exception of a
9494 general counsel to the appraisal district.
9595 (f) A vacancy in the office of chief appraiser of an
9696 appraisal district established in a county to which this section
9797 applies is filled by the commissioners court of the applicable
9898 county.
9999 (g) For purposes of removal under Chapter 87, Local
100100 Government Code, "incompetency" in the case of a chief appraiser of
101101 an appraisal district established in a county to which this section
102102 applies includes failure to complete the course of training
103103 required by Section 5.042 within the period prescribed by that
104104 section.
105105 (h) Section 6.0501 does not apply to an appraisal district
106106 established in a county to which this section applies.
107107 (i) For purposes of an appraisal district established in a
108108 county to which this section applies, a reference in law to a chief
109109 appraiser as an employee of an appraisal district shall be
110110 construed to refer to the elected chief appraiser of the applicable
111111 appraisal district and may not be construed in a manner
112112 inconsistent with this section.
113113 Sec. 6.0503. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
114114 FEE. (a) This section applies only to a chief appraiser required
115115 to be elected under Section 6.0502.
116116 (b) Except as provided by this section, Chapter 144,
117117 Election Code, applies to a candidate for the office of chief
118118 appraiser of an appraisal district.
119119 (c) An application for a place on the ballot must be filed
120120 with the county judge of the county for which the appraisal district
121121 is established and be accompanied by a filing fee of $1,250.
122122 (d) A filing fee received under this section shall be
123123 deposited in the county treasury to the credit of the county general
124124 fund.
125125 SECTION 4. Section 22.28(d), Tax Code, is amended to read as
126126 follows:
127127 (d) To help defray the costs of administering this chapter,
128128 a collector who collects a penalty imposed under Subsection (a)
129129 shall remit to the appraisal district of [that employs] the chief
130130 appraiser who imposed the penalty an amount equal to five percent of
131131 the penalty amount collected.
132132 SECTION 5. Section 1151.164, Occupations Code, is amended
133133 to read as follows:
134134 Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
135135 department shall implement a training program for newly elected or
136136 appointed chief appraisers and shall prescribe the curriculum for
137137 the training program as provided by this section.
138138 (b) The training program must provide the chief appraiser
139139 [appointee] with information regarding:
140140 (1) this chapter;
141141 (2) the programs operated by the department;
142142 (3) the role and functions of the department;
143143 (4) the rules of the commission, with an emphasis on
144144 the rules that relate to ethical behavior;
145145 (5) the role and functions of the chief appraiser, the
146146 appraisal district board of directors, and the appraisal review
147147 board;
148148 (6) the importance of maintaining the independence of
149149 an appraisal office from political pressure;
150150 (7) the importance of prompt and courteous treatment
151151 of the public;
152152 (8) the finance and budgeting requirements for an
153153 appraisal district, including appropriate controls to ensure that
154154 expenditures are proper; and
155155 (9) the requirements of:
156156 (A) the open meetings law, Chapter 551,
157157 Government Code;
158158 (B) the public information law, Chapter 552,
159159 Government Code;
160160 (C) the administrative procedure law, Chapter
161161 2001, Government Code;
162162 (D) other laws relating to public officials,
163163 including conflict-of-interest laws; and
164164 (E) the standards of ethics imposed by the
165165 Uniform Standards of Professional Appraisal Practice.
166166 SECTION 6. (a) The chief appraisers of an appraisal
167167 district established in a county described by Section 6.0502, Tax
168168 Code, as added by this Act, shall be elected beginning with the
169169 primary and general elections conducted in 2024. The chief
170170 appraiser then elected takes office January 1, 2025.
171171 (b) The change in the manner of selection of chief appraiser
172172 made by this Act for an appraisal district established in a county
173173 described by Section 6.0502, Tax Code, as added by this Act, does
174174 not affect the selection of a chief appraiser who is appointed by
175175 the appraisal district board of directors before January 1, 2024,
176176 and that person continues to serve at the pleasure of the board of
177177 directors as provided by the former law until removed by the board
178178 of directors or until the person elected as chief appraiser for the
179179 term that begins January 1, 2025, has qualified for office.
180180 SECTION 7. (a) Except as otherwise provided by this
181181 section, this Act takes effect January 1, 2025.
182182 (b) This section, Section 6.0503, Tax Code, as added by this
183183 Act, and Section 6 of this Act take effect September 1, 2023.