Texas 2023 - 88th 4th C.S.

Texas House Bill HB102 Compare Versions

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11 88S40084 DRS-D
22 By: Bell of Montgomery H.B. No. 102
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the selection of the chief appraiser of an appraisal
88 district; authorizing a fee.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. Section 1.15, Tax Code, is amended to read as
1111 follows:
1212 Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
1313 taxing unit may not employ any person for the purpose of appraising
1414 property for taxation purposes [except to the extent necessary to
1515 perform a contract under Section 6.05(b) of this code].
1616 SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
1717 Tax Code, are amended to read as follows:
1818 (c) The comptroller may contract with service providers to
1919 assist with the duties imposed under Subsection (a), but the course
2020 required may not be provided by an appraisal district, the chief
2121 appraiser of an appraisal district, an [or another] employee of an
2222 appraisal district, a member of the board of directors of an
2323 appraisal district, a member of an appraisal review board, or a
2424 taxing unit. The comptroller may assess a fee to recover a portion
2525 of the costs incurred for the training course, but the fee may not
2626 exceed $50 for each person trained. If the training is provided to
2727 an individual other than a member of an appraisal review board, the
2828 comptroller may assess a fee not to exceed $50 for each person
2929 trained.
3030 (e-1) In addition to the course established under
3131 Subsection (a), the comptroller shall approve curricula and provide
3232 materials for use in a continuing education course for members of an
3333 appraisal review board. The course must provide at least four
3434 hours of classroom or distance training and education. The
3535 curricula and materials must include information regarding:
3636 (1) the cost, income, and market data comparison
3737 methods of appraising property;
3838 (2) the appraisal of business personal property;
3939 (3) the determination of capitalization rates for
4040 property appraisal purposes;
4141 (4) the duties of an appraisal review board;
4242 (5) the requirements regarding the independence of an
4343 appraisal review board from the board of directors, [and] the chief
4444 appraiser, and [other] employees of the appraisal district;
4545 (6) the prohibitions against ex parte communications
4646 applicable to appraisal review board members;
4747 (7) the Uniform Standards of Professional Appraisal
4848 Practice;
4949 (8) the duty of the appraisal district to substantiate
5050 the district's determination of the value of property;
5151 (9) the requirements regarding the equal and uniform
5252 appraisal of property;
5353 (10) the right of a property owner to protest the
5454 appraisal of the property as provided by Chapter 41; and
5555 (11) a detailed explanation of each of the actions
5656 described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
5757 41.42, and 41.43 so that members are fully aware of each of the
5858 grounds on which a property appraisal can be appealed.
5959 (e-3) The comptroller may contract with service providers
6060 to assist with the duties imposed under Subsection (e-1), but the
6161 course required by that subsection may not be provided by an
6262 appraisal district, the chief appraiser of an appraisal district,
6363 an [or another] employee of an appraisal district, a member of the
6464 board of directors of an appraisal district, a member of an
6565 appraisal review board, or a taxing unit. The comptroller may
6666 assess a fee to recover a portion of the costs incurred for the
6767 continuing education course, but the fee may not exceed $50 for each
6868 person trained. If the training is provided to an individual other
6969 than a member of an appraisal review board, the comptroller may
7070 assess a fee not to exceed $50 for each person trained.
7171 (f) The comptroller may not advise a property owner, a
7272 property owner's agent, [or] the chief appraiser of an appraisal
7373 district, or an [another] employee of an appraisal district on a
7474 matter that the comptroller knows is the subject of a protest to the
7575 appraisal review board. The comptroller may provide advice to an
7676 appraisal review board member as authorized by Subsection (a)(4) of
7777 this section or Section 5.103 and may communicate with the chairman
7878 of an appraisal review board or a taxpayer liaison officer
7979 concerning a complaint filed under Section 6.052.
8080 (g) Except during a hearing or other appraisal review board
8181 proceeding and as provided by Subsection (h) of this section and
8282 Section 6.411(c-1), the following persons may not communicate with
8383 a member of an appraisal review board about a course provided under
8484 this section or any matter presented or discussed during the
8585 course:
8686 (1) the chief appraiser of the appraisal district for
8787 which the appraisal review board is established;
8888 (2) an [another] employee of the appraisal district
8989 for which the appraisal review board is established;
9090 (3) a member of the board of directors of the appraisal
9191 district for which the appraisal review board is established;
9292 (4) an officer or employee of a taxing unit that
9393 participates in the appraisal district for which the appraisal
9494 review board is established; and
9595 (5) an attorney who represents or whose law firm
9696 represents the appraisal district or a taxing unit that
9797 participates in the appraisal district for which the appraisal
9898 review board is established.
9999 SECTION 3. Section 5.042, Tax Code, is amended by adding
100100 Subsection (b-1) to read as follows:
101101 (b-1) For purposes of removal under Chapter 87, Local
102102 Government Code, "incompetency" in the case of a chief appraiser
103103 includes the failure of the chief appraiser to complete, within the
104104 period provided by Subsection (b) after the date the chief
105105 appraiser is first elected or appointed, the course of training
106106 required by Subsection (a).
107107 SECTION 4. Section 5.043(e), Tax Code, is amended to read as
108108 follows:
109109 (e) The comptroller may contract with service providers to
110110 assist with the duties imposed under Subsection (b), but the
111111 training program may not be provided by an appraisal district, the
112112 chief appraiser of an appraisal district, an [or another] employee
113113 of an appraisal district, a member of the board of directors of an
114114 appraisal district, a member of an appraisal review board, or a
115115 taxing unit. The comptroller may assess a fee to recover a portion
116116 of the costs incurred for the training program, but the fee may not
117117 exceed $50 for each person trained. If the training is provided to
118118 a person other than a person who has agreed to serve as an
119119 arbitrator under Chapter 41A, the comptroller may assess a fee not
120120 to exceed $50 for each person trained.
121121 SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
122122 amended to read as follows:
123123 (a) An individual is ineligible to serve on an appraisal
124124 district board of directors or [and is disqualified from
125125 employment] as chief appraiser if the individual:
126126 (1) is related within the second degree by
127127 consanguinity or affinity, as determined under Chapter 573,
128128 Government Code, to an individual who is engaged in the business of
129129 appraising property for compensation for use in proceedings under
130130 this title or of representing property owners for compensation in
131131 proceedings under this title in the appraisal district; or
132132 (2) owns property on which delinquent taxes have been
133133 owed to a taxing unit for more than 60 days after the date the
134134 individual knew or should have known of the delinquency unless:
135135 (A) the delinquent taxes and any penalties and
136136 interest are being paid under an installment payment agreement
137137 under Section 33.02; or
138138 (B) a suit to collect the delinquent taxes is
139139 deferred or abated under Section 33.06 or 33.065.
140140 (b) A member of an appraisal district board of directors or
141141 a chief appraiser commits an offense if the board member or chief
142142 appraiser continues to hold office [or the chief appraiser remains
143143 employed] knowing that an individual related within the second
144144 degree by consanguinity or affinity, as determined under Chapter
145145 573, Government Code, to the board member or chief appraiser is
146146 engaged in the business of appraising property for compensation for
147147 use in proceedings under this title or of representing property
148148 owners for compensation in proceedings under this title in the
149149 appraisal district in which the member or chief appraiser serves
150150 [or the chief appraiser is employed]. An offense under this
151151 subsection is a Class B misdemeanor.
152152 (d) An appraisal performed by a chief appraiser in a private
153153 capacity or by an individual related within the second degree by
154154 consanguinity or affinity, as determined under Chapter 573,
155155 Government Code, to the chief appraiser may not be used as evidence
156156 in a protest or challenge under Chapter 41 or an appeal under
157157 Chapter 42 concerning property that is taxable in the appraisal
158158 district in which the chief appraiser serves [is employed].
159159 SECTION 6. The heading to Section 6.05, Tax Code, is amended
160160 to read as follows:
161161 Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
162162 SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
163163 amended to read as follows:
164164 (b) The board of directors of an appraisal district may
165165 contract with an appraisal office in another district [or with a
166166 taxing unit in the district] to perform the duties of the appraisal
167167 office for the district.
168168 (c) The chief appraiser is the chief administrator of the
169169 appraisal office. The [Except as provided by Section 6.0501, the]
170170 chief appraiser is elected at the general election for state and
171171 county officers by the voters of the county in which the appraisal
172172 district is established. The chief appraiser serves a two-year
173173 term beginning January 1 of each odd-numbered year. To be eligible
174174 to serve as chief appraiser, an individual must be a resident of the
175175 county in which the appraisal district is established and must have
176176 resided in the county for at least four years preceding the date the
177177 individual takes office [appointed by and serves at the pleasure of
178178 the appraisal district board of directors. If a taxing unit
179179 performs the duties of the appraisal office pursuant to a contract,
180180 the assessor for the unit is the chief appraiser. To be eligible to
181181 be appointed or serve as a chief appraiser, a person must be
182182 certified as a registered professional appraiser under Section
183183 1151.160, Occupations Code, possess an MAI professional
184184 designation from the Appraisal Institute, or possess an Assessment
185185 Administration Specialist (AAS), Certified Assessment Evaluator
186186 (CAE), or Residential Evaluation Specialist (RES) professional
187187 designation from the International Association of Assessing
188188 Officers. A person who is eligible to be appointed or serve as a
189189 chief appraiser by having a professional designation described by
190190 this subsection must become certified as a registered professional
191191 appraiser under Section 1151.160, Occupations Code, not later than
192192 the fifth anniversary of the date the person is appointed or begins
193193 to serve as chief appraiser. A chief appraiser who is not eligible
194194 to be appointed or serve as chief appraiser may not perform an
195195 action authorized or required by law to be performed by a chief
196196 appraiser, including the preparation, certification, or submission
197197 of any part of the appraisal roll. Not later than January 1 of each
198198 year, a chief appraiser shall notify the comptroller in writing
199199 that the chief appraiser is either eligible to be appointed or serve
200200 as the chief appraiser or not eligible to be appointed or serve as
201201 the chief appraiser].
202202 (d) The [Except as provided by Section 6.0501, the] chief
203203 appraiser is entitled to compensation as provided by the budget
204204 adopted by the board of directors. The chief appraiser's
205205 compensation may not be directly or indirectly linked to an
206206 increase in the total market, appraised, or taxable value of
207207 property in the appraisal district. The [Except as provided by
208208 Section 6.0501, the] chief appraiser may employ and compensate
209209 professional, clerical, and other personnel as provided by the
210210 budget, with the exception of a general counsel to the appraisal
211211 district.
212212 SECTION 8. Section 6.052(g), Tax Code, as effective January
213213 1, 2024, is amended to read as follows:
214214 (g) Notwithstanding any other provision of this chapter, a
215215 taxpayer liaison officer or deputy taxpayer liaison officer acting
216216 under the taxpayer liaison officer's supervision does not commit an
217217 offense under this chapter if the officer or deputy communicates
218218 with the chief appraiser of the appraisal district, an [or another]
219219 employee or agent of the appraisal district, a member of the
220220 appraisal review board established for the appraisal district, a
221221 member of the board of directors of the appraisal district, the
222222 local administrative district judge, a property tax consultant, a
223223 property owner, an agent of a property owner, or another person if
224224 the communication is made in the good faith exercise of the
225225 officer's statutory duties.
226226 SECTION 9. Section 6.155(a), Tax Code, is amended to read as
227227 follows:
228228 (a) A member of the governing body, officer, or employee of
229229 a taxing unit commits an offense if the person directly or
230230 indirectly communicates with the chief appraiser or an [another]
231231 employee of the appraisal district in which the taxing unit
232232 participates for the purpose of influencing the value at which
233233 property in the district is appraised unless the person owns or
234234 leases the property that is the subject of the communication.
235235 SECTION 10. Section 6.41, Tax Code, is amended by amending
236236 Subsections (i) and (j) and adding Subsection (l) to read as
237237 follows:
238238 (i) The [A] chief appraiser of the appraisal district, an
239239 [or another] employee or agent of the appraisal district, a member
240240 of the appraisal review board for the appraisal district, a member
241241 of the board of directors of the appraisal district if the board is
242242 established for a district to which Section 6.03 applies, a
243243 property tax consultant, or an agent of a property owner commits an
244244 offense if the person communicates with the applicable appointing
245245 authority regarding the appointment of appraisal review board
246246 members. This subsection does not apply to:
247247 (1) a communication between a member of the appraisal
248248 review board and the applicable appointing authority regarding the
249249 member's reappointment to the board;
250250 (2) a communication between the taxpayer liaison
251251 officer for the appraisal district and the applicable appointing
252252 authority in the course of the performance of the officer's
253253 clerical duties so long as the officer does not offer an opinion or
254254 comment regarding the appointment of appraisal review board
255255 members;
256256 (3) a communication between the [a] chief appraiser of
257257 the appraisal district, an [or another] employee or agent of the
258258 appraisal district, a member of the appraisal review board for the
259259 appraisal district, or a member of the board of directors of the
260260 appraisal district if the board is established for a district to
261261 which Section 6.03 applies and the applicable appointing authority
262262 regarding information relating to or described by Subsection (d-1),
263263 (d-5), or (f) of this section or Section 411.1296, Government Code;
264264 (4) a communication between a property tax consultant
265265 or a property owner or an agent of the property owner and the
266266 taxpayer liaison officer for the appraisal district regarding
267267 information relating to or described by Subsection (f)[. The
268268 taxpayer liaison officer for the appraisal district shall report
269269 the contents of the communication relating to or described by
270270 Subsection (f) to the applicable appointing authority]; or
271271 (5) a communication between a property tax consultant
272272 or a property owner or an agent of the property owner and the
273273 applicable appointing authority regarding information relating to
274274 or described by Subsection (f).
275275 (j) The [A] chief appraiser of an appraisal district or an
276276 [another] employee or agent of an appraisal district commits an
277277 offense if the person communicates with a member of the appraisal
278278 review board for the appraisal district, a member of the board of
279279 directors of the appraisal district, or the local administrative
280280 district judge, if the judge is the appointing authority for the
281281 district, regarding a ranking, scoring, or reporting of the
282282 percentage by which the appraisal review board or a panel of the
283283 board reduces the appraised value of property.
284284 (l) The taxpayer liaison officer for an appraisal district
285285 shall report the contents of a communication described by
286286 Subsection (i)(4) to the applicable appointing authority.
287287 SECTION 11. Sections 6.411(a), (b), and (c-1), Tax Code,
288288 are amended to read as follows:
289289 (a) A member of an appraisal review board commits an offense
290290 if the member communicates with the chief appraiser of, an [or
291291 another] employee of, or a member of the board of directors of the
292292 appraisal district for which the appraisal review board is
293293 established in violation of Section 41.66(f).
294294 (b) The [A] chief appraiser of an appraisal district, an [or
295295 another] employee of an appraisal district, a member of a board of
296296 directors of an appraisal district, or a property tax consultant or
297297 attorney representing a party to a proceeding before the appraisal
298298 review board commits an offense if the person communicates with a
299299 member of the appraisal review board established for the appraisal
300300 district with the intent to influence a decision by the member in
301301 the member's capacity as a member of the appraisal review board.
302302 (c-1) This section does not apply to communications with a
303303 member of an appraisal review board by the chief appraiser of an
304304 appraisal district, an [or another] employee of an appraisal
305305 district, [or] a member of the board of directors of an appraisal
306306 district, or a property tax consultant or attorney representing a
307307 party to a proceeding before the appraisal review board:
308308 (1) during a hearing on a protest or other proceeding
309309 before the appraisal review board;
310310 (2) that constitute social conversation;
311311 (3) that are specifically limited to and involve
312312 administrative, clerical, or logistical matters related to the
313313 scheduling and operation of hearings, the processing of documents,
314314 the issuance of orders, notices, and subpoenas, and the operation,
315315 appointment, composition, or attendance at training of the
316316 appraisal review board; or
317317 (4) that are necessary and appropriate to enable the
318318 board of directors of the appraisal district to determine whether
319319 to appoint, reappoint, or remove a person as a member or the
320320 chairman or secretary of the appraisal review board.
321321 SECTION 12. Section 22.28(d), Tax Code, is amended to read
322322 as follows:
323323 (d) To help defray the costs of administering this chapter,
324324 a collector who collects a penalty imposed under Subsection (a)
325325 shall remit to the appraisal district of [that employs] the chief
326326 appraiser who imposed the penalty an amount equal to five percent of
327327 the penalty amount collected.
328328 SECTION 13. Section 42.21(d), Tax Code, is amended to read
329329 as follows:
330330 (d) An appraisal district is served by service on the chief
331331 appraiser at any time or by service on any other officer or an
332332 employee of the appraisal district present at the appraisal office
333333 at a time when the appraisal office is open for business with the
334334 public. An appraisal review board is served by service on the
335335 chairman of the appraisal review board. Citation of a party is
336336 issued and served in the manner provided by law for civil suits
337337 generally.
338338 SECTION 14. Section 144.001, Election Code, is amended to
339339 read as follows:
340340 Sec. 144.001. APPLICABILITY OF CHAPTER. (a) Except as
341341 provided by Subsection (b), this [This] chapter applies to a
342342 candidate for an office of a political subdivision other than a city
343343 or county.
344344 (b) This chapter does not apply to a candidate for chief
345345 appraiser of an appraisal district.
346346 SECTION 15. Section 172.001, Election Code, is amended to
347347 read as follows:
348348 Sec. 172.001. NOMINATING BY PRIMARY ELECTION
349349 REQUIRED. Except as otherwise provided by this code, a political
350350 party's nominees in the general election for the chief appraiser of
351351 an appraisal district, offices of state and county government, and
352352 offices of the United States Congress must be nominated by primary
353353 election, held as provided by this code, if the party's nominee for
354354 governor in the most recent gubernatorial general election received
355355 20 percent or more of the total number of votes received by all
356356 candidates for governor in the election.
357357 SECTION 16. Section 172.002(a), Election Code, is amended
358358 to read as follows:
359359 (a) Except as otherwise provided by this code, a political
360360 party's nominees in the general election for the chief appraiser of
361361 an appraisal district, offices of state and county government, and
362362 offices of the United States Congress may be nominated by primary
363363 election, held as provided by this code, if the party's nominee for
364364 governor in the most recent gubernatorial general election received
365365 at least two percent but less than 20 percent of the total number of
366366 votes received by all candidates for governor in the election.
367367 SECTION 17. Section 172.024(a), Election Code, is amended
368368 to read as follows:
369369 (a) The filing fee for a candidate for nomination in the
370370 general primary election is as follows:
371371 (1) United States senator $5,000
372372 (2) office elected statewide, except United States
373373 senator 3,750
374374 (3) United States representative 3,125
375375 (4) state senator 1,250
376376 (5) state representative 750
377377 (6) member, State Board of Education 300
378378 (7) chief justice or justice, court of appeals, other
379379 than a justice specified by Subdivision (8) 1,875
380380 (8) chief justice or justice of a court of appeals that
381381 serves a court of appeals district in which a county with a
382382 population of more than 1.2 million is wholly or partly
383383 situated 2,500
384384 (9) district judge or judge specified by Section
385385 52.092(d) for which this schedule does not otherwise prescribe a
386386 fee 1,500
387387 (10) district or criminal district judge of a court in
388388 a judicial district wholly contained in a county with a population
389389 of more than 1.5 million 2,500
390390 (11) judge, statutory county court, other than a judge
391391 specified by Subdivision (12) 1,500
392392 (12) judge of a statutory county court in a county with
393393 a population of more than 1.5 million 2,500
394394 (13) district attorney, criminal district attorney,
395395 or county attorney performing the duties of a district
396396 attorney 1,250
397397 (14) county commissioner, district clerk, county
398398 clerk, sheriff, county tax assessor-collector, county treasurer,
399399 or judge, constitutional county court:
400400 (A) county with a population of 200,000 or
401401 more 1,250
402402 (B) county with a population of under
403403 200,000 750
404404 (15) justice of the peace or constable:
405405 (A) county with a population of 200,000 or
406406 more 1,000
407407 (B) county with a population of under
408408 200,000 375
409409 (16) county surveyor75
410410 (17) office of the county government for which this
411411 schedule does not otherwise prescribe a fee 750
412412 (18) chief appraiser of an appraisal district:
413413 (A) county with a population of 200,000 or
414414 more 1,250
415415 (B) county with a population of under
416416 200,000 750
417417 SECTION 18. Section 172.025, Election Code, is amended to
418418 read as follows:
419419 Sec. 172.025. NUMBER OF PETITION SIGNATURES REQUIRED. The
420420 minimum number of signatures that must appear on the petition
421421 authorized by Section 172.021(b) is:
422422 (1) 5,000, for a statewide office; or
423423 (2) for a district, county, appraisal district, or
424424 precinct office, the lesser of:
425425 (A) 500; or
426426 (B) two percent of the total vote received in the
427427 district, county, appraisal district, or precinct, as applicable,
428428 by all the candidates for governor in the most recent gubernatorial
429429 general election, unless that number is under 50, in which case the
430430 required number of signatures is the lesser of:
431431 (i) 50; or
432432 (ii) 20 percent of that total vote.
433433 SECTION 19. Section 181.002, Election Code, is amended to
434434 read as follows:
435435 Sec. 181.002. NOMINATING BY CONVENTION AUTHORIZED. A
436436 political party may make nominations for the general election for
437437 state and county officers and the chief appraiser of an appraisal
438438 district by convention, as provided by this chapter, if the party is
439439 authorized by Section 172.002 to make nominations by primary
440440 election.
441441 SECTION 20. Section 181.003, Election Code, is amended to
442442 read as follows:
443443 Sec. 181.003. NOMINATING BY CONVENTION REQUIRED. A
444444 political party must make nominations for the general election for
445445 state and county officers and the chief appraiser of an appraisal
446446 district by convention, as provided by this chapter, if the party is
447447 not required or authorized to nominate by primary election.
448448 SECTION 21. Section 181.0311(a), Election Code, is amended
449449 to read as follows:
450450 (a) In addition to any other requirements, to be considered
451451 for nomination by convention, a candidate must:
452452 (1) pay a filing fee to the secretary of state for a
453453 statewide, [or] district, or appraisal district office or the
454454 county judge for a county or precinct office; or
455455 (2) submit to the secretary of state for a statewide,
456456 [or] district, or appraisal district office or the county judge for
457457 a county or precinct office a petition in lieu of a filing fee that
458458 satisfies the requirements prescribed by Subsection (e) and Section
459459 141.062.
460460 SECTION 22. Section 181.032(a), Election Code, is amended
461461 to read as follows:
462462 (a) An application for nomination by a convention must be
463463 filed with:
464464 (1) the state chair, for a statewide, [or] district,
465465 or appraisal district office; or
466466 (2) the county chair, for a county or precinct office.
467467 SECTION 23. Section 181.061(c), Election Code, is amended
468468 to read as follows:
469469 (c) A party nominating by convention must make its
470470 nominations for county and precinct offices, [and] for offices of
471471 districts not situated in more than one county, and for offices of
472472 appraisal districts at county conventions held on the first
473473 Saturday after the second Tuesday in March. A county convention
474474 consists of delegates selected at precinct conventions held on the
475475 second Tuesday in March in the regular county election precincts.
476476 SECTION 24. Section 87.041(a), Local Government Code, is
477477 amended to read as follows:
478478 (a) The commissioners court of a county may fill a vacancy
479479 in the office of:
480480 (1) county judge;
481481 (2) county clerk;
482482 (3) district and county clerk;
483483 (4) sheriff;
484484 (5) county attorney;
485485 (6) county treasurer;
486486 (7) county surveyor;
487487 (8) county tax assessor-collector;
488488 (9) justice of the peace; [or]
489489 (10) constable; or
490490 (11) chief appraiser.
491491 SECTION 25. Section 1151.164, Occupations Code, is amended
492492 to read as follows:
493493 Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
494494 department shall implement a training program for newly elected or
495495 appointed chief appraisers and shall prescribe the curriculum for
496496 the training program as provided by this section.
497497 (b) The training program must provide the chief appraiser
498498 [appointee] with information regarding:
499499 (1) this chapter;
500500 (2) the programs operated by the department;
501501 (3) the role and functions of the department;
502502 (4) the rules of the commission, with an emphasis on
503503 the rules that relate to ethical behavior;
504504 (5) the role and functions of the chief appraiser, the
505505 appraisal district board of directors, and the appraisal review
506506 board;
507507 (6) the importance of maintaining the independence of
508508 an appraisal office from political pressure;
509509 (7) the importance of prompt and courteous treatment
510510 of the public;
511511 (8) the finance and budgeting requirements for an
512512 appraisal district, including appropriate controls to ensure that
513513 expenditures are proper; and
514514 (9) the requirements of:
515515 (A) the open meetings law, Chapter 551,
516516 Government Code;
517517 (B) the public information law, Chapter 552,
518518 Government Code;
519519 (C) the administrative procedure law, Chapter
520520 2001, Government Code;
521521 (D) other laws relating to public officials,
522522 including conflict-of-interest laws; and
523523 (E) the standards of ethics imposed by the
524524 Uniform Standards of Professional Appraisal Practice.
525525 SECTION 26. Sections 5.042(c) and 6.0501, Tax Code, are
526526 repealed.
527527 SECTION 27. (a) Chief appraisers shall be elected as
528528 provided by Section 6.05, Tax Code, as amended by this Act,
529529 beginning with the primary and general elections conducted in 2026.
530530 Chief appraisers then elected take office January 1, 2027.
531531 (b) The change in the manner of selection of chief
532532 appraisers made by this Act does not affect the selection of a chief
533533 appraiser who is appointed by the appraisal district board of
534534 directors before January 1, 2026, and that person continues to
535535 serve at the pleasure of the board of directors as provided by the
536536 former law until removed by the board of directors or until the
537537 person elected as chief appraiser for the term that begins January
538538 1, 2027, has qualified for office.
539539 SECTION 28. (a) Except as otherwise provided by this
540540 section, this Act takes effect January 1, 2027.
541541 (b) This section and Sections 14, 15, 16, 17, 18, 19, 20, 21,
542542 22, and 23 of this Act take effect September 1, 2025.