Texas 2023 - 88th Regular

Texas House Bill HB2766 Compare Versions

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1	1	88R1310 DRS-D
2	2	By: Slaton H.B. No. 2766
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection of the chief appraiser of an appraisal
8	8	district; authorizing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.15, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
13	13	taxing unit may not employ any person for the purpose of appraising
14	14	property for taxation purposes [except to the extent necessary to
15	15	perform a contract under Section 6.05(b) of this code].
16	16	SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
17	17	Tax Code, are amended to read as follows:
18	18	(c) The comptroller may contract with service providers to
19	19	assist with the duties imposed under Subsection (a), but the course
20	20	required may not be provided by an appraisal district, the chief
21	21	appraiser of an appraisal district, an [or another] employee of an
22	22	appraisal district, a member of the board of directors of an
23	23	appraisal district, a member of an appraisal review board, or a
24	24	taxing unit. The comptroller may assess a fee to recover a portion
25	25	of the costs incurred for the training course, but the fee may not
26	26	exceed $50 for each person trained. If the training is provided to
27	27	an individual other than a member of an appraisal review board, the
28	28	comptroller may assess a fee not to exceed $50 for each person
29	29	trained.
30	30	(e-1) In addition to the course established under
31	31	Subsection (a), the comptroller shall approve curricula and provide
32	32	materials for use in a continuing education course for members of an
33	33	appraisal review board. The course must provide at least four
34	34	hours of classroom or distance training and education. The
35	35	curricula and materials must include information regarding:
36	36	(1) the cost, income, and market data comparison
37	37	methods of appraising property;
38	38	(2) the appraisal of business personal property;
39	39	(3) the determination of capitalization rates for
40	40	property appraisal purposes;
41	41	(4) the duties of an appraisal review board;
42	42	(5) the requirements regarding the independence of an
43	43	appraisal review board from the board of directors, [and] the chief
44	44	appraiser, and [other] employees of the appraisal district;
45	45	(6) the prohibitions against ex parte communications
46	46	applicable to appraisal review board members;
47	47	(7) the Uniform Standards of Professional Appraisal
48	48	Practice;
49	49	(8) the duty of the appraisal district to substantiate
50	50	the district's determination of the value of property;
51	51	(9) the requirements regarding the equal and uniform
52	52	appraisal of property;
53	53	(10) the right of a property owner to protest the
54	54	appraisal of the property as provided by Chapter 41; and
55	55	(11) a detailed explanation of each of the actions
56	56	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
57	57	41.42, and 41.43 so that members are fully aware of each of the
58	58	grounds on which a property appraisal can be appealed.
59	59	(e-3) The comptroller may contract with service providers
60	60	to assist with the duties imposed under Subsection (e-1), but the
61	61	course required by that subsection may not be provided by an
62	62	appraisal district, the chief appraiser of an appraisal district,
63	63	an [or another] employee of an appraisal district, a member of the
64	64	board of directors of an appraisal district, a member of an
65	65	appraisal review board, or a taxing unit. The comptroller may
66	66	assess a fee to recover a portion of the costs incurred for the
67	67	continuing education course, but the fee may not exceed $50 for each
68	68	person trained. If the training is provided to an individual other
69	69	than a member of an appraisal review board, the comptroller may
70	70	assess a fee not to exceed $50 for each person trained.
71	71	(f) The comptroller may not advise a property owner, a
72	72	property owner's agent, [or] the chief appraiser of an appraisal
73	73	district, or an [another] employee of an appraisal district on a
74	74	matter that the comptroller knows is the subject of a protest to the
75	75	appraisal review board. The comptroller may provide advice to an
76	76	appraisal review board member as authorized by Subsection (a)(4) of
77	77	this section or Section 5.103 and may communicate with the chairman
78	78	of an appraisal review board or a taxpayer liaison officer
79	79	concerning a complaint filed under Section 6.052.
80	80	(g) Except during a hearing or other appraisal review board
81	81	proceeding and as provided by Subsection (h) of this section and
82	82	Section 6.411(c-1), the following persons may not communicate with
83	83	a member of an appraisal review board about a course provided under
84	84	this section or any matter presented or discussed during the
85	85	course:
86	86	(1) the chief appraiser of the appraisal district for
87	87	which the appraisal review board is established;
88	88	(2) an [another] employee of the appraisal district
89	89	for which the appraisal review board is established;
90	90	(3) a member of the board of directors of the appraisal
91	91	district for which the appraisal review board is established;
92	92	(4) an officer or employee of a taxing unit that
93	93	participates in the appraisal district for which the appraisal
94	94	review board is established; and
95	95	(5) an attorney who represents or whose law firm
96	96	represents the appraisal district or a taxing unit that
97	97	participates in the appraisal district for which the appraisal
98	98	review board is established.
99	99	SECTION 3. Section 5.042, Tax Code, is amended by adding
100	100	Subsection (b-1) to read as follows:
101	101	(b-1) For purposes of removal under Chapter 87, Local
102	102	Government Code, "incompetency" in the case of a chief appraiser
103	103	includes the failure of the chief appraiser to complete, within the
104	104	period provided by Subsection (b) after the date the chief
105	105	appraiser is first elected or appointed, the course of training
106	106	required by Subsection (a).
107	107	SECTION 4. Section 5.043(e), Tax Code, is amended to read as
108	108	follows:
109	109	(e) The comptroller may contract with service providers to
110	110	assist with the duties imposed under Subsection (b), but the
111	111	training program may not be provided by an appraisal district, the
112	112	chief appraiser of an appraisal district, an [or another] employee
113	113	of an appraisal district, a member of the board of directors of an
114	114	appraisal district, a member of an appraisal review board, or a
115	115	taxing unit. The comptroller may assess a fee to recover a portion
116	116	of the costs incurred for the training program, but the fee may not
117	117	exceed $50 for each person trained. If the training is provided to
118	118	a person other than a person who has agreed to serve as an
119	119	arbitrator under Chapter 41A, the comptroller may assess a fee not
120	120	to exceed $50 for each person trained.
121	121	SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
122	122	amended to read as follows:
123	123	(a) An individual is ineligible to serve on an appraisal
124	124	district board of directors or [and is disqualified from
125	125	employment] as chief appraiser if the individual:
126	126	(1) is related within the second degree by
127	127	consanguinity or affinity, as determined under Chapter 573,
128	128	Government Code, to an individual who is engaged in the business of
129	129	appraising property for compensation for use in proceedings under
130	130	this title or of representing property owners for compensation in
131	131	proceedings under this title in the appraisal district; or
132	132	(2) owns property on which delinquent taxes have been
133	133	owed to a taxing unit for more than 60 days after the date the
134	134	individual knew or should have known of the delinquency unless:
135	135	(A) the delinquent taxes and any penalties and
136	136	interest are being paid under an installment payment agreement
137	137	under Section 33.02; or
138	138	(B) a suit to collect the delinquent taxes is
139	139	deferred or abated under Section 33.06 or 33.065.
140	140	(b) A member of an appraisal district board of directors or
141	141	a chief appraiser commits an offense if the board member or chief
142	142	appraiser continues to hold office [or the chief appraiser remains
143	143	employed] knowing that an individual related within the second
144	144	degree by consanguinity or affinity, as determined under Chapter
145	145	573, Government Code, to the board member or chief appraiser is
146	146	engaged in the business of appraising property for compensation for
147	147	use in proceedings under this title or of representing property
148	148	owners for compensation in proceedings under this title in the
149	149	appraisal district in which the member or chief appraiser serves
150	150	[or the chief appraiser is employed]. An offense under this
151	151	subsection is a Class B misdemeanor.
152	152	(d) An appraisal performed by a chief appraiser in a private
153	153	capacity or by an individual related within the second degree by
154	154	consanguinity or affinity, as determined under Chapter 573,
155	155	Government Code, to the chief appraiser may not be used as evidence
156	156	in a protest or challenge under Chapter 41 or an appeal under
157	157	Chapter 42 concerning property that is taxable in the appraisal
158	158	district in which the chief appraiser serves [is employed].
159	159	SECTION 6. The heading to Section 6.05, Tax Code, is amended
160	160	to read as follows:
161	161	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
162	162	SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
163	163	amended to read as follows:
164	164	(b) The board of directors of an appraisal district may
165	165	contract with an appraisal office in another district [or with a
166	166	taxing unit in the district] to perform the duties of the appraisal
167	167	office for the district.
168	168	(c) The chief appraiser is the chief administrator of the
169	169	appraisal office. The [Except as provided by Section 6.0501, the]
170	170	chief appraiser is elected at the general election for state and
171	171	county officers by the voters of the county in which the appraisal
172	172	district is established. The chief appraiser serves a two-year
173	173	term beginning January 1 of each odd-numbered year. To be eligible
174	174	to serve as chief appraiser, an individual must be a resident of the
175	175	county in which the appraisal district is established and must have
176	176	resided in the county for at least four years preceding the date the
177	177	individual takes office [appointed by and serves at the pleasure of
178	178	the appraisal district board of directors. If a taxing unit
179	179	performs the duties of the appraisal office pursuant to a contract,
180	180	the assessor for the unit is the chief appraiser. To be eligible to
181	181	be appointed or serve as a chief appraiser, a person must be
182	182	certified as a registered professional appraiser under Section
183	183	1151.160, Occupations Code, possess an MAI professional
184	184	designation from the Appraisal Institute, or possess an Assessment
185	185	Administration Specialist (AAS), Certified Assessment Evaluator
186	186	(CAE), or Residential Evaluation Specialist (RES) professional
187	187	designation from the International Association of Assessing
188	188	Officers. A person who is eligible to be appointed or serve as a
189	189	chief appraiser by having a professional designation described by
190	190	this subsection must become certified as a registered professional
191	191	appraiser under Section 1151.160, Occupations Code, not later than
192	192	the fifth anniversary of the date the person is appointed or begins
193	193	to serve as chief appraiser. A chief appraiser who is not eligible
194	194	to be appointed or serve as chief appraiser may not perform an
195	195	action authorized or required by law to be performed by a chief
196	196	appraiser, including the preparation, certification, or submission
197	197	of any part of the appraisal roll. Not later than January 1 of each
198	198	year, a chief appraiser shall notify the comptroller in writing
199	199	that the chief appraiser is either eligible to be appointed or serve
200	200	as the chief appraiser or not eligible to be appointed or serve as
201	201	the chief appraiser].
202	202	(d) The [Except as provided by Section 6.0501, the] chief
203	203	appraiser is entitled to compensation as provided by the budget
204	204	adopted by the board of directors. The chief appraiser's
205	205	compensation may not be directly or indirectly linked to an
206	206	increase in the total market, appraised, or taxable value of
207	207	property in the appraisal district. The [Except as provided by
208	208	Section 6.0501, the] chief appraiser may employ and compensate
209	209	professional, clerical, and other personnel as provided by the
210	210	budget, with the exception of a general counsel to the appraisal
211	211	district.
212	212	SECTION 8. Section 6.052(g), Tax Code, is amended to read as
213	213	follows:
214	214	(g) Notwithstanding any other provision of this chapter, a
215	215	taxpayer liaison officer does not commit an offense under this
216	216	chapter if the officer communicates with the chief appraiser of the
217	217	appraisal district, an [or another] employee or agent of the
218	218	appraisal district, a member of the appraisal review board
219	219	established for the appraisal district, a member of the board of
220	220	directors of the appraisal district, a property tax consultant, a
221	221	property owner, an agent of a property owner, or another person if
222	222	the communication is made in the good faith exercise of the
223	223	officer's statutory duties.
224	224	SECTION 9. Section 6.155(a), Tax Code, is amended to read as
225	225	follows:
226	226	(a) A member of the governing body, officer, or employee of
227	227	a taxing unit commits an offense if the person directly or
228	228	indirectly communicates with the chief appraiser or an [another]
229	229	employee of the appraisal district in which the taxing unit
230	230	participates for the purpose of influencing the value at which
231	231	property in the district is appraised unless the person owns or
232	232	leases the property that is the subject of the communication.
233	233	SECTION 10. Section 6.41, Tax Code, is amended by amending
234	234	Subsections (i) and (j) and adding Subsection (l) to read as
235	235	follows:
236	236	(i) The [A] chief appraiser of the appraisal district, an
237	237	[or another] employee or agent of the appraisal district, a member
238	238	of the appraisal review board for the appraisal district, a member
239	239	of the board of directors of the appraisal district, a property tax
240	240	consultant, or an agent of a property owner commits an offense if
241	241	the person communicates with the local administrative district
242	242	judge regarding the appointment of appraisal review board
243	243	members. This subsection does not apply to:
244	244	(1) a communication between a member of the appraisal
245	245	review board and the local administrative district judge regarding
246	246	the member's reappointment to the board;
247	247	(2) a communication between the taxpayer liaison
248	248	officer for the appraisal district and the local administrative
249	249	district judge in the course of the performance of the officer's
250	250	clerical duties so long as the officer does not offer an opinion or
251	251	comment regarding the appointment of appraisal review board
252	252	members;
253	253	(3) a communication between the [a] chief appraiser of
254	254	the appraisal district, an [or another] employee or agent of the
255	255	appraisal district, a member of the appraisal review board for the
256	256	appraisal district, or a member of the board of directors of the
257	257	appraisal district and the local administrative district judge
258	258	regarding information relating to or described by Subsection (d-1),
259	259	(d-5), or (f) of this section or Section 411.1296, Government Code;
260	260	(4) a communication between a property tax consultant
261	261	or a property owner or an agent of the property owner and the
262	262	taxpayer liaison officer for the appraisal district regarding
263	263	information relating to or described by Subsection (f)[. The
264	264	taxpayer liaison officer for the appraisal district shall report
265	265	the contents of the communication relating to or described by
266	266	Subsection (f) to the local administrative district judge]; or
267	267	(5) a communication between a property tax consultant
268	268	or a property owner or an agent of the property owner and the local
269	269	administrative district judge regarding information relating to or
270	270	described by Subsection (f).
271	271	(j) The [A] chief appraiser of an appraisal district or an
272	272	[another] employee or agent of an appraisal district commits an
273	273	offense if the person communicates with a member of the appraisal
274	274	review board for the appraisal district, a member of the board of
275	275	directors of the appraisal district, or the local administrative
276	276	district judge regarding a ranking, scoring, or reporting of the
277	277	percentage by which the appraisal review board or a panel of the
278	278	board reduces the appraised value of property.
279	279	(l) The taxpayer liaison officer for an appraisal district
280	280	shall report the contents of a communication described by
281	281	Subsection (i)(4) to the local administrative district judge.
282	282	SECTION 11. Sections 6.411(a), (b), and (c-1), Tax Code,
283	283	are amended to read as follows:
284	284	(a) A member of an appraisal review board commits an offense
285	285	if the member communicates with the chief appraiser of, an [or
286	286	another] employee of, or a member of the board of directors of the
287	287	appraisal district for which the appraisal review board is
288	288	established in violation of Section 41.66(f).
289	289	(b) The [A] chief appraiser of an appraisal district, an [or
290	290	another] employee of an appraisal district, a member of a board of
291	291	directors of an appraisal district, or a property tax consultant or
292	292	attorney representing a party to a proceeding before the appraisal
293	293	review board commits an offense if the person communicates with a
294	294	member of the appraisal review board established for the appraisal
295	295	district with the intent to influence a decision by the member in
296	296	the member's capacity as a member of the appraisal review board.
297	297	(c-1) This section does not apply to communications with a
298	298	member of an appraisal review board by the chief appraiser of an
299	299	appraisal district, an [or another] employee of an appraisal
300	300	district, [or] a member of the board of directors of an appraisal
301	301	district, or a property tax consultant or attorney representing a
302	302	party to a proceeding before the appraisal review board:
303	303	(1) during a hearing on a protest or other proceeding
304	304	before the appraisal review board;
305	305	(2) that constitute social conversation;
306	306	(3) that are specifically limited to and involve
307	307	administrative, clerical, or logistical matters related to the
308	308	scheduling and operation of hearings, the processing of documents,
309	309	the issuance of orders, notices, and subpoenas, and the operation,
310	310	appointment, composition, or attendance at training of the
311	311	appraisal review board; or
312	312	(4) that are necessary and appropriate to enable the
313	313	board of directors of the appraisal district to determine whether
314	314	to appoint, reappoint, or remove a person as a member or the
315	315	chairman or secretary of the appraisal review board.
316	316	SECTION 12. Section 22.28(d), Tax Code, is amended to read
317	317	as follows:
318	318	(d) To help defray the costs of administering this chapter,
319	319	a collector who collects a penalty imposed under Subsection (a)
320	320	shall remit to the appraisal district of [that employs] the chief
321	321	appraiser who imposed the penalty an amount equal to five percent of
322	322	the penalty amount collected.
323	323	SECTION 13. Section 42.21(d), Tax Code, is amended to read
324	324	as follows:
325	325	(d) An appraisal district is served by service on the chief
326	326	appraiser at any time or by service on any other officer or an
327	327	employee of the appraisal district present at the appraisal office
328	328	at a time when the appraisal office is open for business with the
329	329	public. An appraisal review board is served by service on the
330	330	chairman of the appraisal review board. Citation of a party is
331	331	issued and served in the manner provided by law for civil suits
332	332	generally.
333	333	SECTION 14. Section 172.024(a), Election Code, is amended
334	334	to read as follows:
335	335	(a) The filing fee for a candidate for nomination in the
336	336	general primary election is as follows:
337	337	(1) United States senator $5,000
338	338	(2) office elected statewide, except United States
339	339	senator 3,750
340	340	(3) United States representative 3,125
341	341	(4) state senator 1,250
342	342	(5) state representative 750
343	343	(6) member, State Board of Education 300
344	344	(7) chief justice or justice, court of appeals, other
345	345	than a justice specified by Subdivision (8) 1,875
346	346	(8) chief justice or justice of a court of appeals that
347	347	serves a court of appeals district in which a county with a
348	348	population of more than one million is wholly or partly
349	349	situated 2,500
350	350	(9) district judge or judge specified by Section
351	351	52.092(d) for which this schedule does not otherwise prescribe a
352	352	fee 1,500
353	353	(10) district or criminal district judge of a court in
354	354	a judicial district wholly contained in a county with a population
355	355	of more than 1.5 million 2,500
356	356	(11) judge, statutory county court, other than a judge
357	357	specified by Subdivision (12) 1,500
358	358	(12) judge of a statutory county court in a county with
359	359	a population of more than 1.5 million 2,500
360	360	(13) district attorney, criminal district attorney,
361	361	or county attorney performing the duties of a district
362	362	attorney 1,250
363	363	(14) county commissioner, district clerk, county
364	364	clerk, sheriff, county tax assessor-collector, county treasurer,
365	365	or judge, constitutional county court:
366	366	(A) county with a population of 200,000 or
367	367	more 1,250
368	368	(B) county with a population of under
369	369	200,000 750
370	370	(15) justice of the peace or constable:
371	371	(A) county with a population of 200,000 or
372	372	more 1,000
373	373	(B) county with a population of under
374	374	200,000 375
375	375	(16) county surveyor75
376	376	(17) office of the county government for which this
377	377	schedule does not otherwise prescribe a fee 750
378	378	(18) chief appraiser of an appraisal district:
379	379	(A) county with a population of 200,000 or
380	380	more 1,250
381	381	(B) county with a population of under
382	382	200,000 750
383	383	SECTION 15. Section 87.041(a), Local Government Code, is
384	384	amended to read as follows:
385	385	(a) The commissioners court of a county may fill a vacancy
386	386	in the office of:
387	387	(1) county judge;
388	388	(2) county clerk;
389	389	(3) district and county clerk;
390	390	(4) sheriff;
391	391	(5) county attorney;
392	392	(6) county treasurer;
393	393	(7) county surveyor;
394	394	(8) county tax assessor-collector;
395	395	(9) justice of the peace; [or]
396	396	(10) constable; or
397	397	(11) chief appraiser.
398	398	SECTION 16. Section 1151.164, Occupations Code, is amended
399	399	to read as follows:
400	400	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
401	401	department shall implement a training program for newly elected or
402	402	appointed chief appraisers and shall prescribe the curriculum for
403	403	the training program as provided by this section.
404	404	(b) The training program must provide the chief appraiser
405	405	[appointee] with information regarding:
406	406	(1) this chapter;
407	407	(2) the programs operated by the department;
408	408	(3) the role and functions of the department;
409	409	(4) the rules of the commission, with an emphasis on
410	410	the rules that relate to ethical behavior;
411	411	(5) the role and functions of the chief appraiser, the
412	412	appraisal district board of directors, and the appraisal review
413	413	board;
414	414	(6) the importance of maintaining the independence of
415	415	an appraisal office from political pressure;
416	416	(7) the importance of prompt and courteous treatment
417	417	of the public;
418	418	(8) the finance and budgeting requirements for an
419	419	appraisal district, including appropriate controls to ensure that
420	420	expenditures are proper; and
421	421	(9) the requirements of:
422	422	(A) the open meetings law, Chapter 551,
423	423	Government Code;
424	424	(B) the public information law, Chapter 552,
425	425	Government Code;
426	426	(C) the administrative procedure law, Chapter
427	427	2001, Government Code;
428	428	(D) other laws relating to public officials,
429	429	including conflict-of-interest laws; and
430	430	(E) the standards of ethics imposed by the
431	431	Uniform Standards of Professional Appraisal Practice.
432	432	SECTION 17. Sections 5.042(c) and 6.0501, Tax Code, are
433	433	repealed.
434	434	SECTION 18. (a) Chief appraisers shall be elected as
435	435	provided by Section 6.05, Tax Code, as amended by this Act,
436	436	beginning with the primary and general elections conducted in 2024.
437	437	Chief appraisers then elected take office January 1, 2025.
438	438	(b) The change in the manner of selection of chief
439	439	appraisers made by this Act does not affect the selection of a chief
440	440	appraiser who is appointed by the appraisal district board of
441	441	directors before January 1, 2024, and that person continues to
442	442	serve at the pleasure of the board of directors as provided by the
443	443	former law until removed by the board of directors or until the
444	444	person elected as chief appraiser for the term that begins January
445	445	1, 2025, has qualified for office.
446	446	SECTION 19. (a) Except as otherwise provided by this
447	447	section, this Act takes effect January 1, 2025.
448	448	(b) This section and Sections 14 and 18 of this Act take
449	449	effect September 1, 2023.