1 | 1 | | 88R1311 DRS-D |
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2 | 2 | | By: Metcalf H.B. No. 2253 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the selection of the chief appraiser of an appraisal |
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8 | 8 | | district in certain counties; authorizing a fee. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Section 1.15, Tax Code, is amended to read as |
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11 | 11 | | follows: |
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12 | 12 | | Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. (a) |
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13 | 13 | | Except as provided by Subsection (b), a [A] taxing unit may not |
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14 | 14 | | employ any person for the purpose of appraising property for |
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15 | 15 | | taxation purposes. |
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16 | 16 | | (b) A taxing unit that participates in an appraisal district |
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17 | 17 | | established in a county other than a county to which Section 6.0502 |
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18 | 18 | | applies may employ a person for the purpose described by Subsection |
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19 | 19 | | (a) of this section [except] to the extent necessary to perform a |
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20 | 20 | | contract under Section 6.05(b) [of this code]. |
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21 | 21 | | SECTION 2. Sections 6.035(a), (b), and (d), Tax Code, are |
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22 | 22 | | amended to read as follows: |
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23 | 23 | | (a) An individual is ineligible to serve on an appraisal |
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24 | 24 | | district board of directors and is disqualified from service or |
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25 | 25 | | employment as chief appraiser if the individual: |
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26 | 26 | | (1) is related within the second degree by |
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27 | 27 | | consanguinity or affinity, as determined under Chapter 573, |
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28 | 28 | | Government Code, to an individual who is engaged in the business of |
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29 | 29 | | appraising property for compensation for use in proceedings under |
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30 | 30 | | this title or of representing property owners for compensation in |
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31 | 31 | | proceedings under this title in the appraisal district; or |
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32 | 32 | | (2) owns property on which delinquent taxes have been |
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33 | 33 | | owed to a taxing unit for more than 60 days after the date the |
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34 | 34 | | individual knew or should have known of the delinquency unless: |
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35 | 35 | | (A) the delinquent taxes and any penalties and |
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36 | 36 | | interest are being paid under an installment payment agreement |
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37 | 37 | | under Section 33.02; or |
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38 | 38 | | (B) a suit to collect the delinquent taxes is |
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39 | 39 | | deferred or abated under Section 33.06 or 33.065. |
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40 | 40 | | (b) A member of an appraisal district board of directors or |
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41 | 41 | | a chief appraiser commits an offense if the board member or chief |
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42 | 42 | | appraiser continues to hold office or [the chief appraiser] remains |
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43 | 43 | | employed knowing that an individual related within the second |
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44 | 44 | | degree by consanguinity or affinity, as determined under Chapter |
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45 | 45 | | 573, Government Code, to the board member or chief appraiser is |
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46 | 46 | | engaged in the business of appraising property for compensation for |
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47 | 47 | | use in proceedings under this title or of representing property |
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48 | 48 | | owners for compensation in proceedings under this title in the same |
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49 | 49 | | appraisal district in which the board member or chief appraiser |
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50 | 50 | | serves or [the chief appraiser] is employed. An offense under this |
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51 | 51 | | subsection is a Class B misdemeanor. |
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52 | 52 | | (d) An appraisal performed by a chief appraiser in a private |
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53 | 53 | | capacity or by an individual related within the second degree by |
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54 | 54 | | consanguinity or affinity, as determined under Chapter 573, |
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55 | 55 | | Government Code, to the chief appraiser may not be used as evidence |
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56 | 56 | | in a protest or challenge under Chapter 41 or an appeal under |
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57 | 57 | | Chapter 42 concerning property that is taxable in the same |
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58 | 58 | | appraisal district in which the chief appraiser serves or is |
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59 | 59 | | employed. |
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60 | 60 | | SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by |
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61 | 61 | | adding Sections 6.0502 and 6.0503 to read as follows: |
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62 | 62 | | Sec. 6.0502. ADMINISTRATION OF APPRAISAL OFFICE IN CERTAIN |
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63 | 63 | | COUNTIES BY ELECTED CHIEF APPRAISER. (a) This section applies only |
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64 | 64 | | to a county that: |
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65 | 65 | | (1) has a population of more than 400,000; and |
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66 | 66 | | (2) is adjacent to a county with a population of more |
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67 | 67 | | than 3.3 million and no other counties with a population of more |
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68 | 68 | | than 300,000. |
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69 | 69 | | (b) Sections 6.05(b), (c), and (d) do not apply to an |
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70 | 70 | | appraisal district established in a county to which this section |
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71 | 71 | | applies. |
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72 | 72 | | (c) The board of directors of an appraisal district |
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73 | 73 | | established in a county to which this section applies may contract |
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74 | 74 | | with an appraisal office in another district to perform the duties |
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75 | 75 | | of the appraisal office for the district. |
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76 | 76 | | (d) The chief appraiser is the chief administrator of the |
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77 | 77 | | appraisal office for an appraisal district established in a county |
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78 | 78 | | to which this section applies. The chief appraiser is elected at the |
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79 | 79 | | general election for state and county officers by the voters of the |
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80 | 80 | | county in which the appraisal district is established. The chief |
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81 | 81 | | appraiser serves a two-year term beginning January 1 of each |
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82 | 82 | | odd-numbered year. To be eligible to serve as chief appraiser, an |
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83 | 83 | | individual must be a resident of the county in which the appraisal |
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84 | 84 | | district is established and must have resided in the county for at |
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85 | 85 | | least four years preceding the date the individual takes office. |
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86 | 86 | | (e) The chief appraiser of an appraisal district |
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87 | 87 | | established in a county to which this section applies is entitled to |
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88 | 88 | | compensation as provided by the budget adopted by the board of |
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89 | 89 | | directors. The chief appraiser's compensation may not be directly |
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90 | 90 | | or indirectly linked to an increase in the total market, appraised, |
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91 | 91 | | or taxable value of property in the appraisal district. The chief |
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92 | 92 | | appraiser may employ and compensate professional, clerical, and |
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93 | 93 | | other personnel as provided by the budget, with the exception of a |
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94 | 94 | | general counsel to the appraisal district. |
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95 | 95 | | (f) A vacancy in the office of chief appraiser of an |
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96 | 96 | | appraisal district established in a county to which this section |
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97 | 97 | | applies is filled by the commissioners court of the applicable |
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98 | 98 | | county. |
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99 | 99 | | (g) For purposes of removal under Chapter 87, Local |
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100 | 100 | | Government Code, "incompetency" in the case of a chief appraiser of |
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101 | 101 | | an appraisal district established in a county to which this section |
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102 | 102 | | applies includes failure to complete the course of training |
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103 | 103 | | required by Section 5.042 within the period prescribed by that |
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104 | 104 | | section. |
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105 | 105 | | (h) Section 6.0501 does not apply to an appraisal district |
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106 | 106 | | established in a county to which this section applies. |
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107 | 107 | | (i) For purposes of an appraisal district established in a |
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108 | 108 | | county to which this section applies, a reference in law to a chief |
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109 | 109 | | appraiser as an employee of an appraisal district shall be |
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110 | 110 | | construed to refer to the elected chief appraiser of the applicable |
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111 | 111 | | appraisal district and may not be construed in a manner |
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112 | 112 | | inconsistent with this section. |
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113 | 113 | | Sec. 6.0503. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING |
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114 | 114 | | FEE. (a) This section applies only to a chief appraiser required |
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115 | 115 | | to be elected under Section 6.0502. |
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116 | 116 | | (b) Except as provided by this section, Chapter 144, |
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117 | 117 | | Election Code, applies to a candidate for the office of chief |
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118 | 118 | | appraiser of an appraisal district. |
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119 | 119 | | (c) An application for a place on the ballot must be filed |
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120 | 120 | | with the county judge of the county for which the appraisal district |
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121 | 121 | | is established and be accompanied by a filing fee of $1,250. |
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122 | 122 | | (d) A filing fee received under this section shall be |
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123 | 123 | | deposited in the county treasury to the credit of the county general |
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124 | 124 | | fund. |
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125 | 125 | | SECTION 4. Section 22.28(d), Tax Code, is amended to read as |
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126 | 126 | | follows: |
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127 | 127 | | (d) To help defray the costs of administering this chapter, |
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128 | 128 | | a collector who collects a penalty imposed under Subsection (a) |
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129 | 129 | | shall remit to the appraisal district of [that employs] the chief |
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130 | 130 | | appraiser who imposed the penalty an amount equal to five percent of |
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131 | 131 | | the penalty amount collected. |
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132 | 132 | | SECTION 5. Section 1151.164, Occupations Code, is amended |
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133 | 133 | | to read as follows: |
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134 | 134 | | Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The |
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135 | 135 | | department shall implement a training program for newly elected or |
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136 | 136 | | appointed chief appraisers and shall prescribe the curriculum for |
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137 | 137 | | the training program as provided by this section. |
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138 | 138 | | (b) The training program must provide the chief appraiser |
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139 | 139 | | [appointee] with information regarding: |
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140 | 140 | | (1) this chapter; |
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141 | 141 | | (2) the programs operated by the department; |
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142 | 142 | | (3) the role and functions of the department; |
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143 | 143 | | (4) the rules of the commission, with an emphasis on |
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144 | 144 | | the rules that relate to ethical behavior; |
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145 | 145 | | (5) the role and functions of the chief appraiser, the |
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146 | 146 | | appraisal district board of directors, and the appraisal review |
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147 | 147 | | board; |
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148 | 148 | | (6) the importance of maintaining the independence of |
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149 | 149 | | an appraisal office from political pressure; |
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150 | 150 | | (7) the importance of prompt and courteous treatment |
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151 | 151 | | of the public; |
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152 | 152 | | (8) the finance and budgeting requirements for an |
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153 | 153 | | appraisal district, including appropriate controls to ensure that |
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154 | 154 | | expenditures are proper; and |
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155 | 155 | | (9) the requirements of: |
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156 | 156 | | (A) the open meetings law, Chapter 551, |
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157 | 157 | | Government Code; |
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158 | 158 | | (B) the public information law, Chapter 552, |
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159 | 159 | | Government Code; |
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160 | 160 | | (C) the administrative procedure law, Chapter |
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161 | 161 | | 2001, Government Code; |
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162 | 162 | | (D) other laws relating to public officials, |
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163 | 163 | | including conflict-of-interest laws; and |
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164 | 164 | | (E) the standards of ethics imposed by the |
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165 | 165 | | Uniform Standards of Professional Appraisal Practice. |
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166 | 166 | | SECTION 6. (a) The chief appraisers of an appraisal |
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167 | 167 | | district established in a county described by Section 6.0502, Tax |
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168 | 168 | | Code, as added by this Act, shall be elected beginning with the |
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169 | 169 | | primary and general elections conducted in 2024. The chief |
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170 | 170 | | appraiser then elected takes office January 1, 2025. |
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171 | 171 | | (b) The change in the manner of selection of chief appraiser |
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172 | 172 | | made by this Act for an appraisal district established in a county |
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173 | 173 | | described by Section 6.0502, Tax Code, as added by this Act, does |
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174 | 174 | | not affect the selection of a chief appraiser who is appointed by |
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175 | 175 | | the appraisal district board of directors before January 1, 2024, |
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176 | 176 | | and that person continues to serve at the pleasure of the board of |
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177 | 177 | | directors as provided by the former law until removed by the board |
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178 | 178 | | of directors or until the person elected as chief appraiser for the |
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179 | 179 | | term that begins January 1, 2025, has qualified for office. |
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180 | 180 | | SECTION 7. (a) Except as otherwise provided by this |
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181 | 181 | | section, this Act takes effect January 1, 2025. |
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182 | 182 | | (b) This section, Section 6.0503, Tax Code, as added by this |
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183 | 183 | | Act, and Section 6 of this Act take effect September 1, 2023. |
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