88R1311 DRS-D
By: Metcalf H.B. No. 2253
A BILL TO BE ENTITLED
AN ACT
relating to the selection of the chief appraiser of an appraisal
district in certain counties; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.15, Tax Code, is amended to read as
follows:
Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. (a)
Except as provided by Subsection (b), a [A] taxing unit may not
employ any person for the purpose of appraising property for
taxation purposes.
(b) A taxing unit that participates in an appraisal district
established in a county other than a county to which Section 6.0502
applies may employ a person for the purpose described by Subsection
(a) of this section [except] to the extent necessary to perform a
contract under Section 6.05(b) [of this code].
SECTION 2. Sections 6.035(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors and is disqualified from service or
employment as chief appraiser if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district; or
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member or chief
appraiser continues to hold office or [the chief appraiser] remains
employed knowing that an individual related within the second
degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to the board member or chief appraiser is
engaged in the business of appraising property for compensation for
use in proceedings under this title or of representing property
owners for compensation in proceedings under this title in the same
appraisal district in which the board member or chief appraiser
serves or [the chief appraiser] is employed. An offense under this
subsection is a Class B misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the same
appraisal district in which the chief appraiser serves or is
employed.
SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by
adding Sections 6.0502 and 6.0503 to read as follows:
Sec. 6.0502. ADMINISTRATION OF APPRAISAL OFFICE IN CERTAIN
COUNTIES BY ELECTED CHIEF APPRAISER. (a) This section applies only
to a county that:
(1) has a population of more than 400,000; and
(2) is adjacent to a county with a population of more
than 3.3 million and no other counties with a population of more
than 300,000.
(b) Sections 6.05(b), (c), and (d) do not apply to an
appraisal district established in a county to which this section
applies.
(c) The board of directors of an appraisal district
established in a county to which this section applies may contract
with an appraisal office in another district to perform the duties
of the appraisal office for the district.
(d) The chief appraiser is the chief administrator of the
appraisal office for an appraisal district established in a county
to which this section applies. The chief appraiser is elected at the
general election for state and county officers by the voters of the
county in which the appraisal district is established. The chief
appraiser serves a two-year term beginning January 1 of each
odd-numbered year. To be eligible to serve as chief appraiser, an
individual must be a resident of the county in which the appraisal
district is established and must have resided in the county for at
least four years preceding the date the individual takes office.
(e) The chief appraiser of an appraisal district
established in a county to which this section applies is entitled to
compensation as provided by the budget adopted by the board of
directors. The chief appraiser's compensation may not be directly
or indirectly linked to an increase in the total market, appraised,
or taxable value of property in the appraisal district. The chief
appraiser may employ and compensate professional, clerical, and
other personnel as provided by the budget, with the exception of a
general counsel to the appraisal district.
(f) A vacancy in the office of chief appraiser of an
appraisal district established in a county to which this section
applies is filled by the commissioners court of the applicable
county.
(g) For purposes of removal under Chapter 87, Local
Government Code, "incompetency" in the case of a chief appraiser of
an appraisal district established in a county to which this section
applies includes failure to complete the course of training
required by Section 5.042 within the period prescribed by that
section.
(h) Section 6.0501 does not apply to an appraisal district
established in a county to which this section applies.
(i) For purposes of an appraisal district established in a
county to which this section applies, a reference in law to a chief
appraiser as an employee of an appraisal district shall be
construed to refer to the elected chief appraiser of the applicable
appraisal district and may not be construed in a manner
inconsistent with this section.
Sec. 6.0503. BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
FEE. (a) This section applies only to a chief appraiser required
to be elected under Section 6.0502.
(b) Except as provided by this section, Chapter 144,
Election Code, applies to a candidate for the office of chief
appraiser of an appraisal district.
(c) An application for a place on the ballot must be filed
with the county judge of the county for which the appraisal district
is established and be accompanied by a filing fee of $1,250.
(d) A filing fee received under this section shall be
deposited in the county treasury to the credit of the county general
fund.
SECTION 4. Section 22.28(d), Tax Code, is amended to read as
follows:
(d) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district of [that employs] the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.
SECTION 5. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
department shall implement a training program for newly elected or
appointed chief appraisers and shall prescribe the curriculum for
the training program as provided by this section.
(b) The training program must provide the chief appraiser
[appointee] with information regarding:
(1) this chapter;
(2) the programs operated by the department;
(3) the role and functions of the department;
(4) the rules of the commission, with an emphasis on
the rules that relate to ethical behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
SECTION 6. (a) The chief appraisers of an appraisal
district established in a county described by Section 6.0502, Tax
Code, as added by this Act, shall be elected beginning with the
primary and general elections conducted in 2024. The chief
appraiser then elected takes office January 1, 2025.
(b) The change in the manner of selection of chief appraiser
made by this Act for an appraisal district established in a county
described by Section 6.0502, Tax Code, as added by this Act, does
not affect the selection of a chief appraiser who is appointed by
the appraisal district board of directors before January 1, 2024,
and that person continues to serve at the pleasure of the board of
directors as provided by the former law until removed by the board
of directors or until the person elected as chief appraiser for the
term that begins January 1, 2025, has qualified for office.
SECTION 7. (a) Except as otherwise provided by this
section, this Act takes effect January 1, 2025.
(b) This section, Section 6.0503, Tax Code, as added by this
Act, and Section 6 of this Act take effect September 1, 2023.