Texas 2023 - 88th 2nd C.S.

Texas House Bill HB45 Compare Versions

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1	1	By: Muñoz, Jr. H.B. No. 45
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the selection of the board of directors of an appraisal
7	7	district; authorizing the imposition of a fee.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 5.12(b), Tax Code, is amended to read as
10	10	follows:
11	11	(b) At the written request of the governing bodies of a
12	12	majority of all the taxing units participating in an appraisal
13	13	district or of a majority of the group of taxing units composed of
14	14	the municipalities, school districts, junior college districts,
15	15	and county participating in the appraisal district [entitled to
16	16	vote on the appointment of appraisal district directors], the
17	17	comptroller shall audit the performance of the appraisal district.
18	18	The governing bodies may request a general audit of the performance
19	19	of the appraisal district or may request an audit of only one or
20	20	more particular duties, practices, functions, departments, or
21	21	other appraisal district matters.
22	22	SECTION 2. Section 5.13(h), Tax Code, is amended to read as
23	23	follows:
24	24	(h) At any time after the request for an audit is made, the
25	25	comptroller may discontinue the audit in whole or in part if
26	26	requested to do so by:
27	27	(1) the governing bodies of a majority of all the
28	28	taxing units participating in the district, if the audit was
29	29	requested by a majority of those taxing units;
30	30	(2) the governing bodies of a majority of the group of
31	31	taxing units composed of the municipalities, school districts,
32	32	junior college districts, and county participating in the appraisal
33	33	district [entitled to vote on the appointment of appraisal district
34	34	directors], if the audit was requested by a majority of those taxing
35	35	units; or
36	36	(3) the taxpayers who requested the audit, if the
37	37	audit was requested under Section 5.12(c) [of this code, by the
38	38	taxpayers who requested the audit].
39	39	SECTION 3. Section 6.03, Tax Code, is amended by amending
40	40	Subsections (a) and (l) and adding Subsections (a-1) and (m) to read
41	41	as follows:
42	42	(a) The appraisal district is governed by a board of five
43	43	directors. One director is elected from each of the four
44	44	commissioners precincts of the county for which the appraisal
45	45	district is established. The county assessor-collector is a
46	46	director by virtue of the person's office. The directors other than
47	47	the county assessor-collector are elected at the general election
48	48	for state and county officers and serve two-year terms beginning on
49	49	January 1 of odd-numbered years. [Five directors are appointed by
50	50	the taxing units that participate in the district as provided by
51	51	this section. If the county assessor-collector is not appointed to
52	52	the board, the county assessor-collector serves as a nonvoting
53	53	director.] The county assessor-collector is ineligible to serve if
54	54	the board enters into a contract under Section 6.05(b) or if the
55	55	commissioners court of the county enters into a contract under
56	56	Section 6.24(b). If the county assessor-collector is ineligible to
57	57	serve, the appraisal district is governed by the four directors
58	58	elected from the commissioners precincts and a director elected
59	59	from the county at large. The director elected from the county at
60	60	large is elected at the same election and serves the same term of
61	61	office as the four directors elected from the commissioners
62	62	precincts.
63	63	(a-1) To be eligible to serve on the board of directors, an
64	64	individual other than the [a] county assessor-collector [serving as
65	65	a nonvoting director] must:
66	66	(1) be a resident of:
67	67	(A) the commissioners precinct from which the
68	68	office is elected, in the case of a director elected from a
69	69	commissioners precinct; or
70	70	(B) the county for which the appraisal district
71	71	is established, in the case of a director elected from the county at
72	72	large; [district] and
73	73	(2) [must] have resided in the appraisal district for
74	74	at least two years immediately preceding the date the individual
75	75	takes office. [An individual who is otherwise eligible to serve on
76	76	the board is not ineligible because of membership on the governing
77	77	body of a taxing unit. An employee of a taxing unit that
78	78	participates in the district is not eligible to serve on the board
79	79	unless the individual is also a member of the governing body or an
80	80	elected official of a taxing unit that participates in the
81	81	district.]
82	82	(l) A [If a] vacancy [occurs] on the board of directors
83	83	other than a vacancy in the position held by the [a] county
84	84	assessor-collector is filled for the remainder of the unexpired
85	85	term by appointment by the commissioners court of the county for
86	86	which the appraisal district is established. A person appointed to
87	87	fill a vacancy on the board of directors must meet the
88	88	qualifications of the vacated position [serving as a nonvoting
89	89	director, each taxing unit that is entitled to vote by this section
90	90	may nominate by resolution adopted by its governing body a
91	91	candidate to fill the vacancy. The unit shall submit the name of
92	92	its nominee to the chief appraiser within 45 days after
93	93	notification from the board of directors of the existence of the
94	94	vacancy, and the chief appraiser shall prepare and deliver to the
95	95	board of directors within the next five days a list of the nominees.
96	96	The board of directors shall elect by majority vote of its members
97	97	one of the nominees to fill the vacancy].
98	98	(m) If as a result of a change in the boundaries of a
99	99	commissioners precinct an individual serving as a director no
100	100	longer resides in the precinct from which the office is elected, the
101	101	individual is not for that reason disqualified from office during
102	102	the remainder of the term of office being served at the time the
103	103	boundary change takes effect. If as a result of a change in the
104	104	boundaries of a commissioners precinct an individual elected as a
105	105	director before the boundary change to a term that begins after the
106	106	boundary change no longer resides in the precinct from which
107	107	elected, the individual is not for that reason disqualified from
108	108	serving the term to which elected.
109	109	SECTION 4. Section 6.036(a), Tax Code, is amended to read as
110	110	follows:
111	111	(a) An individual is not eligible to be a candidate for, to
112	112	be appointed to, or to serve on the board of directors of an
113	113	appraisal district if the individual or a business entity in which
114	114	the individual has a substantial interest is a party to a contract
115	115	with:
116	116	(1) the appraisal district; or
117	117	(2) a taxing unit that participates in the appraisal
118	118	district, if the contract relates to the performance of an activity
119	119	governed by this title.
120	120	SECTION 5. Section 6.051(b), Tax Code, is amended to read as
121	121	follows:
122	122	(b) The acquisition or conveyance of real property or the
123	123	construction or renovation of a building or other improvement by an
124	124	appraisal district must be approved by the governing bodies of
125	125	three-fourths of the group of taxing units composed of the
126	126	municipalities, school districts, junior college districts, and
127	127	county participating in the appraisal district [entitled to vote on
128	128	the appointment of board members]. The board of directors by
129	129	resolution may propose a property transaction or other action for
130	130	which this subsection requires approval of those [the] taxing
131	131	units. The chief appraiser shall notify the presiding officer of
132	132	each governing body entitled to vote on the approval of the proposal
133	133	by delivering a copy of the board's resolution, together with
134	134	information showing the costs of other available alternatives to
135	135	the proposal. On or before the 30th day after the date the
136	136	presiding officer receives notice of the proposal, the governing
137	137	body of a taxing unit by resolution may approve or disapprove the
138	138	proposal. If a governing body fails to act on or before that 30th
139	139	day or fails to file its resolution with the chief appraiser on or
140	140	before the 10th day after that 30th day, the proposal is treated as
141	141	if it were disapproved by the governing body.
142	142	SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are
143	143	amended to read as follows:
144	144	(a) Each year the chief appraiser shall prepare a proposed
145	145	budget for the operations of the district for the following tax year
146	146	and shall submit copies to each taxing unit participating in the
147	147	district and to the district board of directors before June 15. The
148	148	chief appraiser [He] shall include in the budget a list showing each
149	149	proposed position, the proposed salary for the position, all
150	150	benefits proposed for the position, each proposed capital
151	151	expenditure, and an estimate of the amount of the budget that will
152	152	be allocated to each taxing unit. Each municipality, each school
153	153	district, each junior college district, and the county
154	154	participating in the appraisal district [taxing unit entitled to
155	155	vote on the appointment of board members] shall maintain a copy of
156	156	the proposed budget for public inspection at its principal
157	157	administrative office.
158	158	(b) The board of directors shall hold a public hearing to
159	159	consider the budget. The secretary of the board shall deliver to
160	160	the presiding officer of the governing body of each taxing unit
161	161	participating in the district not later than the 10th day before the
162	162	date of the hearing a written notice of the date, time, and place
163	163	fixed for the hearing. The board shall complete its hearings, make
164	164	any amendments to the proposed budget it desires, and finally
165	165	approve a budget before September 15. If governing bodies of a
166	166	majority of the group of taxing units composed of the
167	167	municipalities, school districts, junior college districts, and
168	168	county participating in the appraisal district [taxing units
169	169	entitled to vote on the appointment of board members] adopt
170	170	resolutions disapproving a budget and file them with the secretary
171	171	of the board within 30 days after its adoption, the budget does not
172	172	take effect, and the board shall adopt a new budget within 30 days
173	173	of the disapproval.
174	174	(i) The fiscal year of an appraisal district is the calendar
175	175	year unless the governing bodies of three-fourths of the group of
176	176	taxing units composed of the municipalities, school districts,
177	177	junior college districts, and county participating in the appraisal
178	178	district [taxing units entitled to vote on the appointment of board
179	179	members] adopt resolutions proposing a different fiscal year and
180	180	file them with the secretary of the board not more than 12 and not
181	181	less than eight months before the first day of the fiscal year
182	182	proposed by the resolutions. If the fiscal year of an appraisal
183	183	district is changed under this subsection, the chief appraiser
184	184	shall prepare a proposed budget for the fiscal year as provided by
185	185	Subsection (a) [of this section] before the 15th day of the seventh
186	186	month preceding the first day of the fiscal year established by the
187	187	change, and the board of directors shall adopt a budget for the
188	188	fiscal year as provided by Subsection (b) [of this section] before
189	189	the 15th day of the fourth month preceding the first day of the
190	190	fiscal year established by the change. Unless the appraisal
191	191	district adopts a different method of allocation under Section
192	192	6.061 [of this code], the allocation of the budget to each taxing
193	193	unit shall be calculated as provided by Subsection (d) [of this
194	194	section] using the amount of property taxes imposed by each
195	195	participating taxing unit in the most recent tax year preceding the
196	196	fiscal year established by the change for which the necessary
197	197	information is available. Each taxing unit shall pay its
198	198	allocation as provided by Subsection (e) [of this section], except
199	199	that the first payment shall be made before the first day of the
200	200	fiscal year established by the change and subsequent payments shall
201	201	be made quarterly. In the year in which a change in the fiscal year
202	202	occurs, the budget that takes effect on January 1 of that year may
203	203	be amended as necessary as provided by Subsection (c) [of this
204	204	section] in order to accomplish the change in fiscal years.
205	205	SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended
206	206	to read as follows:
207	207	(b) The taxing units participating in an appraisal district
208	208	may adopt a different method of allocating the costs of operating
209	209	the district if the governing bodies of three-fourths of the group
210	210	of taxing units composed of the municipalities, school districts,
211	211	junior college districts, and county participating in the appraisal
212	212	district [taxing units that are entitled to vote on the appointment
213	213	of board members] adopt resolutions providing for the other method.
214	214	However, a change under this subsection is not valid if it requires
215	215	any taxing unit to pay a greater proportion of the appraisal
216	216	district's costs than the taxing unit would pay under Section 6.06
217	217	[of this code] without the consent of the governing body of that
218	218	taxing unit.
219	219	(e) A change in allocation of district costs made as
220	220	provided by this section remains in effect until changed in a manner
221	221	provided by this section or rescinded by resolution of a majority of
222	222	the governing bodies of the group of taxing units composed of the
223	223	municipalities, school districts, junior college districts, and
224	224	county participating in the appraisal district [that are entitled
225	225	to vote on appointment of board members under Section 6.03 of this
226	226	code].
227	227	SECTION 8. Section 6.063(b), Tax Code, is amended to read as
228	228	follows:
229	229	(b) The report of the audit is a public record. A copy of
230	230	the report shall be delivered to the presiding officer of the
231	231	governing body of each municipality, each school district, each
232	232	junior college district, and the county participating in the
233	233	appraisal district [taxing unit eligible to vote on the appointment
234	234	of district directors], and a reasonable number of copies shall be
235	235	available for inspection at the appraisal office.
236	236	SECTION 9. Section 6.15(c), Tax Code, is amended to read as
237	237	follows:
238	238	(c) Subsections (a) and (b) do not apply to a routine
239	239	communication between the chief appraiser and the county
240	240	assessor-collector that relates to the administration of an
241	241	appraisal roll, including a communication made in connection with
242	242	the certification, correction, or collection of an account,
243	243	regardless of whether the county assessor-collector serves on [was
244	244	appointed to] the board of directors of the appraisal district [or
245	245	serves as a nonvoting director].
246	246	SECTION 10. Section 172.024(a), Election Code, is amended
247	247	to read as follows:
248	248	(a) The filing fee for a candidate for nomination in the
249	249	general primary election is as follows:
250	250	(1) United States senator$5,000
251	251	(2) office elected statewide, except United States
252	252	senator3,750
253	253	(3) United States representative3,125
254	254	(4) state senator1,250
255	255	(5) state representative750
256	256	(6) member, State Board of Education300
257	257	(7) chief justice or justice, court of appeals, other
258	258	than a justice specified by Subdivision (8)1,875
259	259	(8) chief justice or justice of a court of appeals that
260	260	serves a court of appeals district in which a county with a
261	261	population of more than one million is wholly or partly
262	262	situated2,500
263	263	(9) district judge or judge specified by Section
264	264	52.092(d) for which this schedule does not otherwise prescribe a
265	265	fee1,500
266	266	(10) district or criminal district judge of a court in
267	267	a judicial district wholly contained in a county with a population
268	268	of more than 1.5 million2,500
269	269	(11) judge, statutory county court, other than a judge
270	270	specified by Subdivision (12)1,500
271	271	(12) judge of a statutory county court in a county with
272	272	a population of more than 1.5 million2,500
273	273	(13) district attorney, criminal district attorney,
274	274	or county attorney performing the duties of a district
275	275	attorney1,250
276	276	(14) county commissioner, district clerk, county
277	277	clerk, sheriff, county tax assessor-collector, county treasurer,
278	278	or judge, constitutional county court:
279	279	(A) county with a population of 200,000 or
280	280	more1,250
281	281	(B) county with a population of under
282	282	200,000750
283	283	(15) justice of the peace or constable:
284	284	(A) county with a population of 200,000 or
285	285	more1,000
286	286	(B) county with a population of under
287	287	200,000375
288	288	(16) county surveyor75
289	289	(17) office of the county government for which this
290	290	schedule does not otherwise prescribe a fee750
291	291	(18) appraisal district director:
292	292	(A) county with a population of 200,000 or more
293	293	400
294	294	(B) county with a population of under 200,000 200
295	295	SECTION 11. The following provisions of the Tax Code are
296	296	repealed:
297	297	(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h),
298	298	(i), (j), (k), and (k-1);
299	299	(2) Section 6.031;
300	300	(3) Section 6.033;
301	301	(4) Section 6.034;
302	302	(5) Section 6.037; and
303	303	(6) Section 6.10.
304	304	SECTION 12. (a) Appraisal district directors shall be
305	305	elected as provided by Section 6.03, Tax Code, as amended by this
306	306	Act, beginning with the primary and general elections conducted in
307	307	2024. Members then elected take office January 1, 2025.
308	308	(b) The change in the manner of selection of appraisal
309	309	district directors made by this Act does not affect the selection of
310	310	directors who serve on the board before January 1, 2025.
311	311	(c) The term of an appraisal district director serving on
312	312	December 31, 2024, expires on January 1, 2025.
313	313	SECTION 13. (a) Except as otherwise provided by this
314	314	section, this Act takes effect January 1, 2025.
315	315	(b) This section and Sections 10 and 12 of this Act take
316	316	effect September 1, 2023.