89R22012 MLH-F
By: Turner, Capriglione, Kerwin, Cook, H.B. No. 148
Collier, et al.
A BILL TO BE ENTITLED
AN ACT
relating to the qualification of candidates for, and the training
and education of members of, the board of directors of an appraisal
district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 5, Tax Code, is amended by adding Section
5.044 to read as follows:
Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF
DIRECTORS MEMBERS. (a) A member of an appraisal district board of
directors shall successfully complete a training program
prescribed by this section before each anniversary of the date the
member takes office.
(b) The training program must provide a member of the board
of directors of an appraisal district with information regarding:
(1) the role and functions of the chief appraiser, the
board of directors, the appraisal review board, and the taxpayer
liaison officer;
(2) the role and functions of the comptroller
regarding the property tax system;
(3) the importance of maintaining the independence of
an appraisal office from political pressure;
(4) the importance of prompt, courteous, and fair
treatment of the public;
(5) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper;
(6) the procurement and contracting requirements for
an appraisal district, including appropriate controls to ensure
there are no conflicts of interest;
(7) the requirements of:
(A) Chapter 551, Government Code;
(B) Chapter 552, Government Code;
(C) Chapter 2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice; and
(8) the professions regulated under Chapter 1151,
Occupations Code.
(c) The training required by this section for a member of
the board of directors of an appraisal district that has contracted
to perform duties relating to the assessment or collection of taxes
must include not less than eight hours of instruction on laws
relating to those functions.
(d) The training required by this section shall be provided
by an accredited institution of higher education, including an
institution that is a part of or associated with an accredited
institution of higher education, such as the V. G. Young Institute
of County Government. On completion of the training by a member of
the board of directors of an appraisal district, the institution
providing the training shall provide a certificate of completion to
the member.
(e) A member of the board of directors of an appraisal
district who completes the training required by this section shall
file the certificate of completion provided to the member with the
appraisal district. The appraisal district shall provide each
certificate filed with the district since the comptroller completed
the most recent review of the district under Section 5.102 to the
comptroller as part of each review conducted under that section.
(f) For purposes of removal under Subchapter B, Chapter 87,
Local Government Code, "incompetency" in the case of a member of the
board of directors of an appraisal district includes the failure to
timely complete the training required by this section.
SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.0302 to read as follows:
Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES. (a) An
individual may not be appointed to an appointive position on the
board of directors of an appraisal district unless the individual
has:
(1) signed the acknowledgement described by this
section; and
(2) submitted the signed acknowledgement to the chief
appraiser of the appraisal district.
(b) An individual may not file an application for a place on
the ballot for an elective position on the board of directors of an
appraisal district under Section 6.032 unless the individual has:
(1) signed the acknowledgement described by this
section; and
(2) submitted the signed acknowledgement to the chief
appraiser of the appraisal district.
(c) Each candidate for an appointive or elective position on
the board of directors of an appraisal district must sign a
statement in the following form:
"ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF
DIRECTORS
"I hereby acknowledge that I have read and understand the
duties of a member of the board of directors of an appraisal
district. I understand that the statutory responsibilities
include:
"(1) establishing the appraisal district office;
"(2) hiring a chief appraiser;
"(3) adopting the appraisal district's annual operating
budget after filing notice and holding a public hearing;
"(4) adopting a new budget if voting taxing units
disapprove of the initial budget;
"(5) determining whether to remove members of the
appraisal review board if the board of directors of the appraisal
district is the appointing authority and potential grounds for
removal arise;
"(6) notifying voting taxing units of any vacancy in an
appointive position on the board and electing a replacement from
submitted nominees;
"(7) appointing a person to fill a vacancy in an
elective position on the board;
"(8) electing a chairman and a secretary of the board at
the first meeting each year;
"(9) holding board meetings at least quarterly;
"(10) developing and implementing policies regarding
reasonable access to the board;
"(11) preparing information describing the board's
functions and complaint procedures and making that information
available to the public and to participating taxing units;
"(12) notifying parties to a complaint filed with the
board of the status of the complaint, unless otherwise provided;
"(13) in populous counties, appointing a taxpayer
liaison officer and deputy taxpayer liaison officers;
"(14) annually evaluating the performance of the
taxpayer liaison officer and any deputy taxpayer liaison officers,
including reviewing the timeliness of complaint resolution;
"(15) referring matters investigated by a taxpayer
liaison officer relating to the appraisal review board's conduct to
the local administrative district judge with a recommendation;
"(16) developing a biennial written plan for the
periodic reappraisal of all property in the appraisal district,
filing notice and holding a public hearing on the plan, approving
the plan, and distributing copies of the plan to participating
taxing units and the comptroller;
"(17) making agreements with newly formed taxing units
on an estimated budget allocation for that taxing unit;
"(18) having an annual financial audit prepared by an
independent certified public accountant, delivering a copy of the
audit to each voting taxing unit, and making the audit available for
inspection at the appraisal district office;
"(19) designating the appraisal district depository
biennially;
"(20) receiving resolutions from voting taxing units
disapproving of board actions;
"(21) adhering to Local Government Code requirements
for purchasing and entering into contracts;
"(22) providing advice and consent to the chief
appraiser concerning the appointment of an agricultural appraisal
advisory board and determining the number of members of that
advisory board;
"(23) adhering to laws concerning the preservation,
microfilming, destruction, or other disposition of records; and
"(24) adopting and implementing a policy for the
temporary replacement of a member of an appraisal review board who
violates ex parte communication requirements.
"Furthermore, I recognize that the board does not appraise
property or review the value of individual properties. I
acknowledge that tax rates and tax burdens are determined by
applicable taxing jurisdictions, not the appraisal district board
of directors."
SECTION 3. Sections 5.044 and 6.0302, Tax Code, as added by
this Act, apply only to a person appointed or elected to the board
of directors of an appraisal district whose term begins on or after
January 1, 2026.
SECTION 4. This Act takes effect September 1, 2025.