Texas 2023 - 88th Regular

Texas Senate Bill SB882 Compare Versions

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Version 2 (New)

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1	1	88R1317 DRS-D
2	2	By: Creighton S.B. No. 882
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection and administration of an appraisal review
8	8	board in certain counties; authorizing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 6.052(f), Tax Code, is amended to read as
11	11	follows:
12	12	(f) The taxpayer liaison officer is responsible for
13	13	providing clerical assistance to the local administrative district
14	14	judge in the selection of appraisal review board members, if
15	15	applicable. The officer shall deliver to the local administrative
16	16	district judge any applications to serve on the board that are
17	17	submitted to the officer and shall perform other duties as
18	18	requested by the local administrative district judge. The officer
19	19	may not influence the process for selecting appraisal review board
20	20	members.
21	21	SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
22	22	adding Sections 6.4101 and 6.4102 to read as follows:
23	23	Sec. 6.4101. APPRAISAL REVIEW BOARD ELECTION AND PROCEDURES
24	24	IN CERTAIN COUNTIES. (a) This section applies only to a county
25	25	that:
26	26	(1) has a population of more than 400,000; and
27	27	(2) is adjacent to a county with a population of more
28	28	than 3.3 million and no other counties with a population of more
29	29	than 300,000.
30	30	(b) An appraisal review board is established for an
31	31	appraisal district established in a county described by Subsection
32	32	(a). Section 6.41 does not apply to an appraisal review board
33	33	established under this section.
34	34	(c) The board consists of three members elected by the
35	35	voters of the county at the general election for state and county
36	36	officers. The members serve two-year terms beginning January 1 of
37	37	odd-numbered years.
38	38	(d) To be eligible to serve on the board, an individual must
39	39	be a resident of the county and must have resided in the county for
40	40	at least two years before the date of the individual's election or
41	41	appointment.
42	42	(e) A vacancy on the appraisal review board is filled by
43	43	appointment by resolution of a majority of the appraisal district
44	44	board of directors.
45	45	(f) For purposes of Chapter 87, Local Government Code,
46	46	grounds for removal of a member of an appraisal review board
47	47	include:
48	48	(1) a violation of Section 6.412, 6.413, 41.66(f), or
49	49	41.69;
50	50	(2) good cause relating to the attendance of members
51	51	at called meetings of the board as established by written policy
52	52	adopted by a majority of the appraisal district board of directors;
53	53	(3) evidence of repeated bias or misconduct; or
54	54	(4) failure to complete a course required by Section
55	55	5.041.
56	56	(g) Notwithstanding Section 6.42(a), the appraisal review
57	57	board by resolution shall select a chairman and a secretary from
58	58	among the board's members. The board is encouraged to select as
59	59	chairman a member of the board, if any, who has a background in law
60	60	and property appraisal.
61	61	Sec. 6.4102. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD
62	62	MEMBER; FILING FEE. (a) This section applies only to an appraisal
63	63	review board member required to be elected under Section 6.4101.
64	64	(b) Except as provided by this section, Chapter 144,
65	65	Election Code, applies to a candidate for the office of member of
66	66	the appraisal review board of an appraisal district.
67	67	(c) An application for a place on the ballot must be filed
68	68	with the county judge of the county for which the appraisal district
69	69	is established and be accompanied by a filing fee of $250.
70	70	(d) A filing fee received under this section shall be
71	71	deposited in the county treasury to the credit of the county general
72	72	fund.
73	73	SECTION 3. Section 6.411(c-1), Tax Code, is amended to read
74	74	as follows:
75	75	(c-1) This section does not apply to communications with a
76	76	member of an appraisal review board by the chief appraiser or
77	77	another employee or a member of the board of directors of an
78	78	appraisal district or a property tax consultant or attorney
79	79	representing a party to a proceeding before the appraisal review
80	80	board:
81	81	(1) during a hearing on a protest or other proceeding
82	82	before the appraisal review board;
83	83	(2) that constitute social conversation;
84	84	(3) that are specifically limited to and involve
85	85	administrative, clerical, or logistical matters related to the
86	86	scheduling and operation of hearings, the processing of documents,
87	87	the issuance of orders, notices, and subpoenas, and the operation,
88	88	appointment, composition, or attendance at training of the
89	89	appraisal review board; or
90	90	(4) that are necessary and appropriate to enable the
91	91	board of directors of the appraisal district, or the appraisal
92	92	review board if elected under Section 6.4101, to determine whether
93	93	to appoint, reappoint, or remove a person as a member or the
94	94	chairman or secretary of the appraisal review board.
95	95	SECTION 4. Section 6.412(d), Tax Code, is amended to read as
96	96	follows:
97	97	(d) A person is ineligible to serve on the appraisal review
98	98	board of an appraisal district established for a county with a
99	99	population of 120,000 or more if the person:
100	100	(1) is a former member of the board of directors,
101	101	former officer, or former employee of the appraisal district;
102	102	(2) served as a member of the governing body or officer
103	103	of a taxing unit for which the appraisal district appraises
104	104	property, until the fourth anniversary of the date the person
105	105	ceased to be a member or officer;
106	106	(3) appeared before the appraisal review board for
107	107	compensation during the two-year period preceding the date the
108	108	person is elected or appointed; or
109	109	(4) served for all or part of three previous terms as a
110	110	board member or auxiliary board member on the appraisal review
111	111	board.
112	112	SECTION 5. Section 6.413(a), Tax Code, is amended to read as
113	113	follows:
114	114	(a) An individual is not eligible to be elected or appointed
115	115	to or to serve on the appraisal review board established for an
116	116	appraisal district if the individual or a business entity in which
117	117	the individual has a substantial interest is a party to a contract
118	118	with the appraisal district or with a taxing unit that participates
119	119	in the appraisal district.
120	120	SECTION 6. Section 6.414, Tax Code, is amended by adding
121	121	Subsection (h) to read as follows:
122	122	(h) This subsection applies only to an appraisal review
123	123	board elected under Section 6.4101. Notwithstanding Subsections
124	124	(a) and (b), the appraisal review board by resolution of a majority
125	125	of the members may provide for a number of auxiliary appraisal
126	126	review board members that the board considers appropriate to hear
127	127	taxpayer protests before the appraisal review board and to assist
128	128	the board in performing its duties. The appraisal review board
129	129	shall prepare a list of names of potential auxiliary board members
130	130	who meet the qualifications for appointment as an auxiliary board
131	131	member and submit the list to the commissioners court of the county
132	132	in which the appraisal district is established. An auxiliary board
133	133	member is appointed by the commissioners court of the county in
134	134	which the appraisal district is established from the list of
135	135	potential members provided by the appraisal review board and is
136	136	subject to the same eligibility requirements and restrictions as a
137	137	board member under Sections 6.41, 6.411, 6.412, and 6.413. An
138	138	auxiliary board member is appointed for a two-year term. A vacancy
139	139	among the auxiliary board members is filled in the same manner as
140	140	the original appointment to the appraisal review board.
141	141	SECTION 7. Section 41.66(g), Tax Code, is amended to read as
142	142	follows:
143	143	(g) At the beginning of a hearing on a protest, each member
144	144	of the appraisal review board hearing the protest must sign an
145	145	affidavit stating that the board member has not communicated with
146	146	another person in violation of Subsection (f). If a board member
147	147	has communicated with another person in violation of Subsection
148	148	(f), the member must be recused from the proceeding and may not
149	149	hear, deliberate on, or vote on the determination of the protest.
150	150	The board of directors of the appraisal district shall adopt and
151	151	implement a policy concerning the temporary replacement of an
152	152	appraisal review board member who has communicated with another
153	153	person in violation of Subsection (f), except that an appraisal
154	154	review board elected under Section 6.4101 shall adopt and implement
155	155	its own policy instead of the board of directors of the appraisal
156	156	district.
157	157	SECTION 8. (a) Appraisal review board members shall be
158	158	elected under Section 6.4101, Tax Code, as added by this Act,
159	159	beginning with the general election conducted in 2024. Members
160	160	then elected take office January 1, 2025.
161	161	(b) The change in the manner of selection of appraisal
162	162	review board members made by Section 6.4101, Tax Code, as added by
163	163	this Act, does not affect the selection of members who serve on the
164	164	board before January 1, 2025.
165	165	(c) The term of an appraisal review board member in an
166	166	appraisal district established for a county described by Section
167	167	6.4101, Tax Code, as added by this Act, serving on December 31,
168	168	2024, expires on January 1, 2025.
169	169	(d) Auxiliary members may be appointed under Section
170	170	6.414(h), Tax Code, as added by this Act, by a commissioners court
171	171	on or after January 1, 2025.
172	172	(e) The change in the manner of selection of auxiliary
173	173	members made by Section 6.414(h), Tax Code, as added by this Act,
174	174	does not affect the selection of auxiliary members who serve before
175	175	January 1, 2025.
176	176	(f) The term of an auxiliary member in an appraisal district
177	177	established for a county described by Section 6.4101, Tax Code, as
178	178	added by this Act, serving on December 31, 2024, expires on January
179	179	1, 2025.
180	180	SECTION 9. (a) Except as otherwise provided by this
181	181	section, this Act takes effect January 1, 2025.
182	182	(b) This section, Section 6.4102, Tax Code, as added by this
183	183	Act, and Section 8 of this Act take effect January 1, 2024.