Texas 2025 - 89th Regular

Texas House Bill HB148 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R22012 MLH-F
2		-	By: Turner, Capriglione, Kerwin, Cook, H.B. No. 148
3		-	Collier, et al.
	2	+	By: Turner, Capriglione, Kerwin, Cook H.B. No. 148
	3	+	Substitute the following for H.B. No. 148:
	4	+	By: Button C.S.H.B. No. 148
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8	9		A BILL TO BE ENTITLED
9	10		AN ACT
10	11		relating to the qualification of candidates for, and the training
11	12		and education of members of, the board of directors of an appraisal
12	13		district.
13	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	15		SECTION 1. Chapter 5, Tax Code, is amended by adding Section
15	16		5.044 to read as follows:
16	17		Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF
17	18		DIRECTORS MEMBERS. (a) A member of an appraisal district board of
18	19		directors shall successfully complete a training program
19	20		prescribed by this section before each anniversary of the date the
20	21		member takes office.
21	22		(b) The training program must provide a member of the board
22	23		of directors of an appraisal district with information regarding:
23	24		(1) the role and functions of the chief appraiser, the
24	25		board of directors, the appraisal review board, and the taxpayer
25	26		liaison officer;
26	27		(2) the role and functions of the comptroller
27	28		regarding the property tax system;
28	29		(3) the importance of maintaining the independence of
29	30		an appraisal office from political pressure;
30	31		(4) the importance of prompt, courteous, and fair
31	32		treatment of the public;
32	33		(5) the finance and budgeting requirements for an
33	34		appraisal district, including appropriate controls to ensure that
34	35		expenditures are proper;
35	36		(6) the procurement and contracting requirements for
36	37		an appraisal district, including appropriate controls to ensure
37	38		there are no conflicts of interest;
38	39		(7) the requirements of:
39	40		(A) Chapter 551, Government Code;
40	41		(B) Chapter 552, Government Code;
41	42		(C) Chapter 2001, Government Code;
42	43		(D) other laws relating to public officials,
43	44		including conflict-of-interest laws; and
44	45		(E) the standards of ethics imposed by the
45	46		Uniform Standards of Professional Appraisal Practice; and
46	47		(8) the professions regulated under Chapter 1151,
47	48		Occupations Code.
48	49		(c) The training required by this section for a member of
49	50		the board of directors of an appraisal district that has contracted
50	51		to perform duties relating to the assessment or collection of taxes
51	52		must include not less than eight hours of instruction on laws
52	53		relating to those functions.
53	54		(d) The training required by this section shall be provided
54	55		by an accredited institution of higher education, including an
55	56		institution that is a part of or associated with an accredited
56	57		institution of higher education, such as the V. G. Young Institute
57	58		of County Government. On completion of the training by a member of
58	59		the board of directors of an appraisal district, the institution
59	60		providing the training shall provide a certificate of completion to
60	61		the member.
61	62		(e) A member of the board of directors of an appraisal
62	63		district who completes the training required by this section shall
63	64		file the certificate of completion provided to the member with the
64	65		appraisal district. The appraisal district shall provide each
65	66		certificate filed with the district since the comptroller completed
66	67		the most recent review of the district under Section 5.102 to the
67	68		comptroller as part of each review conducted under that section.
68	69		(f) For purposes of removal under Subchapter B, Chapter 87,
69	70		Local Government Code, "incompetency" in the case of a member of the
70	71		board of directors of an appraisal district includes the failure to
71	72		timely complete the training required by this section.
72	73		SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by
73	74		adding Section 6.0302 to read as follows:
74	75		Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES. (a) An
75	76		individual may not be appointed to an appointive position on the
76	77		board of directors of an appraisal district unless the individual
77	78		has:
78	79		(1) signed the acknowledgement described by this
79	80		section; and
80	81		(2) submitted the signed acknowledgement to the chief
81	82		appraiser of the appraisal district.
82	83		(b) An individual may not file an application for a place on
83	84		the ballot for an elective position on the board of directors of an
84	85		appraisal district under Section 6.032 unless the individual has:
85	86		(1) signed the acknowledgement described by this
86	87		section; and
87	88		(2) submitted the signed acknowledgement to the chief
88	89		appraiser of the appraisal district.
89	90		(c) Each candidate for an appointive or elective position on
90	91		the board of directors of an appraisal district must sign a
91	92		statement in the following form:
92	93		"ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF
93	94		DIRECTORS
94	95		"I hereby acknowledge that I have read and understand the
95	96		duties of a member of the board of directors of an appraisal
96	97		district. I understand that the statutory responsibilities
97	98		include:
98	99		"(1) establishing the appraisal district office;
99	100		"(2) hiring a chief appraiser;
100	101		"(3) adopting the appraisal district's annual operating
101	102		budget after filing notice and holding a public hearing;
102	103		"(4) adopting a new budget if voting taxing units
103	104		disapprove of the initial budget;
104	105		"(5) determining whether to remove members of the
105	106		appraisal review board if the board of directors of the appraisal
106	107		district is the appointing authority and potential grounds for
107	108		removal arise;
108	109		"(6) notifying voting taxing units of any vacancy in an
109	110		appointive position on the board and electing a replacement from
110	111		submitted nominees;
111	112		"(7) appointing a person to fill a vacancy in an
112	113		elective position on the board;
113	114		"(8) electing a chairman and a secretary of the board at
114	115		the first meeting each year;
115	116		"(9) holding board meetings at least quarterly;
116	117		"(10) developing and implementing policies regarding
117	118		reasonable access to the board;
118	119		"(11) preparing information describing the board's
119	120		functions and complaint procedures and making that information
120	121		available to the public and to participating taxing units;
121	122		"(12) notifying parties to a complaint filed with the
122	123		board of the status of the complaint, unless otherwise provided;
123	124		"(13) in populous counties, appointing a taxpayer
124	125		liaison officer and deputy taxpayer liaison officers;
125	126		"(14) annually evaluating the performance of the
126	127		taxpayer liaison officer and any deputy taxpayer liaison officers,
127	128		including reviewing the timeliness of complaint resolution;
128	129		"(15) referring matters investigated by a taxpayer
129	130		liaison officer relating to the appraisal review board's conduct to
130	131		the local administrative district judge with a recommendation;
131	132		"(16) developing a biennial written plan for the
132	133		periodic reappraisal of all property in the appraisal district,
133	134		filing notice and holding a public hearing on the plan, approving
134	135		the plan, and distributing copies of the plan to participating
135	136		taxing units and the comptroller;
136	137		"(17) making agreements with newly formed taxing units
137	138		on an estimated budget allocation for that taxing unit;
138	139		"(18) having an annual financial audit prepared by an
139	140		independent certified public accountant, delivering a copy of the
140	141		audit to each voting taxing unit, and making the audit available for
141	142		inspection at the appraisal district office;
142	143		"(19) designating the appraisal district depository
143	144		biennially;
144	145		"(20) receiving resolutions from voting taxing units
145	146		disapproving of board actions;
146	147		"(21) adhering to Local Government Code requirements
147	148		for purchasing and entering into contracts;
148	149		"(22) providing advice and consent to the chief
149	150		appraiser concerning the appointment of an agricultural appraisal
150	151		advisory board and determining the number of members of that
151	152		advisory board;
152	153		"(23) adhering to laws concerning the preservation,
153	154		microfilming, destruction, or other disposition of records; and
154	155		"(24) adopting and implementing a policy for the
155	156		temporary replacement of a member of an appraisal review board who
156	157		violates ex parte communication requirements.
157	158		"Furthermore, I recognize that the board does not appraise
158	159		property or review the value of individual properties. I
159	160		acknowledge that tax rates and tax burdens are determined by
160	161		applicable taxing jurisdictions, not the appraisal district board
161	162		of directors."
162	163		SECTION 3. Sections 5.044 and 6.0302, Tax Code, as added by
163	164		this Act, apply only to a person appointed or elected to the board
164	165		of directors of an appraisal district whose term begins on or after
165	166		January 1, 2026.
166	167		SECTION 4. This Act takes effect September 1, 2025.