Texas 2023 - 88th Regular

Texas House Bill HB4680 Compare Versions

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1	1	88R8503 DRS-F
2	2	By: Campos H.B. No. 4680
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. Section 6.05, Tax Code, is amended by amending
163	163	Subsections (b), (c), and (d) and adding Subsection (c-1) to read as
164	164	follows:
165	165	(b) The board of directors of an appraisal district may
166	166	contract with an appraisal office in another district [or with a
167	167	taxing unit in the district] to perform the duties of the appraisal
168	168	office for the district.
169	169	(c) The chief appraiser is the chief administrator of the
170	170	appraisal office. The [Except as provided by Section 6.0501, the]
171	171	chief appraiser is elected at the general election for state and
172	172	county officers by the voters of the county in which the appraisal
173	173	district is established. The chief appraiser serves a two-year
174	174	term beginning January 1 of each odd-numbered year. To be eligible
175	175	to serve as chief appraiser, an individual must:
176	176	(1) be a resident of the county in which the appraisal
177	177	district is established;
178	178	(2) have resided in the county for at least four years
179	179	preceding the date the individual takes office; and
180	180	(3) [appointed by and serves at the pleasure of the
181	181	appraisal district board of directors. If a taxing unit performs
182	182	the duties of the appraisal office pursuant to a contract, the
183	183	assessor for the unit is the chief appraiser. To be eligible to be
184	184	appointed or serve as a chief appraiser, a person must] be certified
185	185	as a registered professional appraiser under Section 1151.160,
186	186	Occupations Code, possess an MAI professional designation from the
187	187	Appraisal Institute, or possess an Assessment Administration
188	188	Specialist (AAS), Certified Assessment Evaluator (CAE), or
189	189	Residential Evaluation Specialist (RES) professional designation
190	190	from the International Association of Assessing Officers.
191	191	(c-1) A person who is eligible to [be appointed or] serve as
192	192	a chief appraiser by having a professional designation described by
193	193	Subsection (c) [this subsection] must become certified as a
194	194	registered professional appraiser under Section 1151.160,
195	195	Occupations Code, not later than the first [fifth] anniversary of
196	196	the date the person [is appointed or] begins to serve as chief
197	197	appraiser. A chief appraiser who is not eligible to [be appointed
198	198	or] serve as chief appraiser may not perform an action authorized or
199	199	required by law to be performed by a chief appraiser, including the
200	200	preparation, certification, or submission of any part of the
201	201	appraisal roll. Not later than January 1 of each year, a chief
202	202	appraiser shall notify the comptroller in writing that the chief
203	203	appraiser is either eligible to [be appointed or] serve as the chief
204	204	appraiser or not eligible to [be appointed or] serve as the chief
205	205	appraiser.
206	206	(d) The [Except as provided by Section 6.0501, the] chief
207	207	appraiser is entitled to compensation as provided by the budget
208	208	adopted by the board of directors. The chief appraiser's
209	209	compensation may not be directly or indirectly linked to an
210	210	increase in the total market, appraised, or taxable value of
211	211	property in the appraisal district. The [Except as provided by
212	212	Section 6.0501, the] chief appraiser may employ and compensate
213	213	professional, clerical, and other personnel as provided by the
214	214	budget, with the exception of a general counsel to the appraisal
215	215	district.
216	216	SECTION 8. The heading to Section 6.0501, Tax Code, is
217	217	amended to read as follows:
218	218	Sec. 6.0501. VACANCY; APPOINTMENT OF ELIGIBLE CHIEF
219	219	APPRAISER BY COMPTROLLER.
220	220	SECTION 9. Section 6.0501(a), Tax Code, is amended to read
221	221	as follows:
222	222	(a) If a vacancy occurs in the position of chief appraiser
223	223	or the elected chief appraiser of an appraisal district is
224	224	ineligible to serve, the [The] comptroller shall appoint a person
225	225	eligible to be a chief appraiser under Section 6.05(c) or a person
226	226	who has previously been appointed or served as a chief appraiser to
227	227	perform the duties of chief appraiser for the remainder of the
228	228	unexpired term of the previous [an appraisal district whose] chief
229	229	appraiser [is ineligible to serve].
230	230	SECTION 10. Section 6.052(g), Tax Code, is amended to read
231	231	as follows:
232	232	(g) Notwithstanding any other provision of this chapter, a
233	233	taxpayer liaison officer does not commit an offense under this
234	234	chapter if the officer communicates with the chief appraiser of the
235	235	appraisal district, an [or another] employee or agent of the
236	236	appraisal district, a member of the appraisal review board
237	237	established for the appraisal district, a member of the board of
238	238	directors of the appraisal district, a property tax consultant, a
239	239	property owner, an agent of a property owner, or another person if
240	240	the communication is made in the good faith exercise of the
241	241	officer's statutory duties.
242	242	SECTION 11. Section 6.155(a), Tax Code, is amended to read
243	243	as follows:
244	244	(a) A member of the governing body, officer, or employee of
245	245	a taxing unit commits an offense if the person directly or
246	246	indirectly communicates with the chief appraiser or an [another]
247	247	employee of the appraisal district in which the taxing unit
248	248	participates for the purpose of influencing the value at which
249	249	property in the district is appraised unless the person owns or
250	250	leases the property that is the subject of the communication.
251	251	SECTION 12. Section 6.41, Tax Code, is amended by amending
252	252	Subsections (i) and (j) and adding Subsection (l) to read as
253	253	follows:
254	254	(i) The [A] chief appraiser of the appraisal district, an
255	255	[or another] employee or agent of the appraisal district, a member
256	256	of the appraisal review board for the appraisal district, a member
257	257	of the board of directors of the appraisal district, a property tax
258	258	consultant, or an agent of a property owner commits an offense if
259	259	the person communicates with the local administrative district
260	260	judge regarding the appointment of appraisal review board
261	261	members. This subsection does not apply to:
262	262	(1) a communication between a member of the appraisal
263	263	review board and the local administrative district judge regarding
264	264	the member's reappointment to the board;
265	265	(2) a communication between the taxpayer liaison
266	266	officer for the appraisal district and the local administrative
267	267	district judge in the course of the performance of the officer's
268	268	clerical duties so long as the officer does not offer an opinion or
269	269	comment regarding the appointment of appraisal review board
270	270	members;
271	271	(3) a communication between the [a] chief appraiser of
272	272	the appraisal district, an [or another] employee or agent of the
273	273	appraisal district, a member of the appraisal review board for the
274	274	appraisal district, or a member of the board of directors of the
275	275	appraisal district and the local administrative district judge
276	276	regarding information relating to or described by Subsection (d-1),
277	277	(d-5), or (f) of this section or Section 411.1296, Government Code;
278	278	(4) a communication between a property tax consultant
279	279	or a property owner or an agent of the property owner and the
280	280	taxpayer liaison officer for the appraisal district regarding
281	281	information relating to or described by Subsection (f)[. The
282	282	taxpayer liaison officer for the appraisal district shall report
283	283	the contents of the communication relating to or described by
284	284	Subsection (f) to the local administrative district judge]; or
285	285	(5) a communication between a property tax consultant
286	286	or a property owner or an agent of the property owner and the local
287	287	administrative district judge regarding information relating to or
288	288	described by Subsection (f).
289	289	(j) The [A] chief appraiser of an appraisal district or an
290	290	[another] employee or agent of an appraisal district commits an
291	291	offense if the person communicates with a member of the appraisal
292	292	review board for the appraisal district, a member of the board of
293	293	directors of the appraisal district, or the local administrative
294	294	district judge regarding a ranking, scoring, or reporting of the
295	295	percentage by which the appraisal review board or a panel of the
296	296	board reduces the appraised value of property.
297	297	(l) The taxpayer liaison officer for an appraisal district
298	298	shall report the contents of a communication described by
299	299	Subsection (i)(4) to the local administrative district judge.
300	300	SECTION 13. Sections 6.411(a), (b), and (c-1), Tax Code,
301	301	are amended to read as follows:
302	302	(a) A member of an appraisal review board commits an offense
303	303	if the member communicates with the chief appraiser of, an [or
304	304	another] employee of, or a member of the board of directors of the
305	305	appraisal district for which the appraisal review board is
306	306	established in violation of Section 41.66(f).
307	307	(b) The [A] chief appraiser of an appraisal district, an [or
308	308	another] employee of an appraisal district, a member of a board of
309	309	directors of an appraisal district, or a property tax consultant or
310	310	attorney representing a party to a proceeding before the appraisal
311	311	review board commits an offense if the person communicates with a
312	312	member of the appraisal review board established for the appraisal
313	313	district with the intent to influence a decision by the member in
314	314	the member's capacity as a member of the appraisal review board.
315	315	(c-1) This section does not apply to communications with a
316	316	member of an appraisal review board by the chief appraiser of an
317	317	appraisal district, an [or another] employee of an appraisal
318	318	district, [or] a member of the board of directors of an appraisal
319	319	district, or a property tax consultant or attorney representing a
320	320	party to a proceeding before the appraisal review board:
321	321	(1) during a hearing on a protest or other proceeding
322	322	before the appraisal review board;
323	323	(2) that constitute social conversation;
324	324	(3) that are specifically limited to and involve
325	325	administrative, clerical, or logistical matters related to the
326	326	scheduling and operation of hearings, the processing of documents,
327	327	the issuance of orders, notices, and subpoenas, and the operation,
328	328	appointment, composition, or attendance at training of the
329	329	appraisal review board; or
330	330	(4) that are necessary and appropriate to enable the
331	331	board of directors of the appraisal district to determine whether
332	332	to appoint, reappoint, or remove a person as a member or the
333	333	chairman or secretary of the appraisal review board.
334	334	SECTION 14. Section 22.28(d), Tax Code, is amended to read
335	335	as follows:
336	336	(d) To help defray the costs of administering this chapter,
337	337	a collector who collects a penalty imposed under Subsection (a)
338	338	shall remit to the appraisal district of [that employs] the chief
339	339	appraiser who imposed the penalty an amount equal to five percent of
340	340	the penalty amount collected.
341	341	SECTION 15. Section 42.21(d), Tax Code, is amended to read
342	342	as follows:
343	343	(d) An appraisal district is served by service on the chief
344	344	appraiser at any time or by service on any other officer or an
345	345	employee of the appraisal district present at the appraisal office
346	346	at a time when the appraisal office is open for business with the
347	347	public. An appraisal review board is served by service on the
348	348	chairman of the appraisal review board. Citation of a party is
349	349	issued and served in the manner provided by law for civil suits
350	350	generally.
351	351	SECTION 16. Section 172.024(a), Election Code, is amended
352	352	to read as follows:
353	353	(a) The filing fee for a candidate for nomination in the
354	354	general primary election is as follows:
355	355	(1) United States senator $5,000
356	356	(2) office elected statewide, except United States
357	357	senator 3,750
358	358	(3) United States representative 3,125
359	359	(4) state senator 1,250
360	360	(5) state representative 750
361	361	(6) member, State Board of Education 300
362	362	(7) chief justice or justice, court of appeals, other
363	363	than a justice specified by Subdivision (8) 1,875
364	364	(8) chief justice or justice of a court of appeals that
365	365	serves a court of appeals district in which a county with a
366	366	population of more than one million is wholly or partly
367	367	situated 2,500
368	368	(9) district judge or judge specified by Section
369	369	52.092(d) for which this schedule does not otherwise prescribe a
370	370	fee 1,500
371	371	(10) district or criminal district judge of a court in
372	372	a judicial district wholly contained in a county with a population
373	373	of more than 1.5 million 2,500
374	374	(11) judge, statutory county court, other than a judge
375	375	specified by Subdivision (12) 1,500
376	376	(12) judge of a statutory county court in a county with
377	377	a population of more than 1.5 million 2,500
378	378	(13) district attorney, criminal district attorney,
379	379	or county attorney performing the duties of a district
380	380	attorney 1,250
381	381	(14) county commissioner, district clerk, county
382	382	clerk, sheriff, county tax assessor-collector, county treasurer,
383	383	or judge, constitutional county court:
384	384	(A) county with a population of 200,000 or
385	385	more 1,250
386	386	(B) county with a population of under
387	387	200,000 750
388	388	(15) justice of the peace or constable:
389	389	(A) county with a population of 200,000 or
390	390	more 1,000
391	391	(B) county with a population of under
392	392	200,000 375
393	393	(16) county surveyor75
394	394	(17) office of the county government for which this
395	395	schedule does not otherwise prescribe a fee 750
396	396	(18) chief appraiser of an appraisal district:
397	397	(A) county with a population of 200,000 or
398	398	more 1,250
399	399	(B) county with a population of under
400	400	200,000 750
401	401	SECTION 17. Section 1151.164, Occupations Code, is amended
402	402	to read as follows:
403	403	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
404	404	department shall implement a training program for newly elected or
405	405	appointed chief appraisers and shall prescribe the curriculum for
406	406	the training program as provided by this section.
407	407	(b) The training program must provide the chief appraiser
408	408	[appointee] with information regarding:
409	409	(1) this chapter;
410	410	(2) the programs operated by the department;
411	411	(3) the role and functions of the department;
412	412	(4) the rules of the commission, with an emphasis on
413	413	the rules that relate to ethical behavior;
414	414	(5) the role and functions of the chief appraiser, the
415	415	appraisal district board of directors, and the appraisal review
416	416	board;
417	417	(6) the importance of maintaining the independence of
418	418	an appraisal office from political pressure;
419	419	(7) the importance of prompt and courteous treatment
420	420	of the public;
421	421	(8) the finance and budgeting requirements for an
422	422	appraisal district, including appropriate controls to ensure that
423	423	expenditures are proper; and
424	424	(9) the requirements of:
425	425	(A) the open meetings law, Chapter 551,
426	426	Government Code;
427	427	(B) the public information law, Chapter 552,
428	428	Government Code;
429	429	(C) the administrative procedure law, Chapter
430	430	2001, Government Code;
431	431	(D) other laws relating to public officials,
432	432	including conflict-of-interest laws; and
433	433	(E) the standards of ethics imposed by the
434	434	Uniform Standards of Professional Appraisal Practice.
435	435	SECTION 18. Sections 5.042(c) and 6.0501(b), (c), and (d),
436	436	Tax Code, are repealed.
437	437	SECTION 19. (a) Chief appraisers shall be elected as
438	438	provided by Section 6.05, Tax Code, as amended by this Act,
439	439	beginning with the primary and general elections conducted in 2024.
440	440	Chief appraisers then elected take office January 1, 2025.
441	441	(b) The change in the manner of selection of chief
442	442	appraisers made by this Act does not affect the selection of a chief
443	443	appraiser who is appointed by the appraisal district board of
444	444	directors before January 1, 2024, and that person continues to
445	445	serve at the pleasure of the board of directors as provided by the
446	446	former law until removed by the board of directors or until the
447	447	person elected as chief appraiser for the term that begins January
448	448	1, 2025, has qualified for office.
449	449	SECTION 20. (a) Except as otherwise provided by this
450	450	section, this Act takes effect January 1, 2025.
451	451	(b) This section and Sections 16 and 19 of this Act take
452	452	effect September 1, 2023.