Texas 2025 - 89th Regular

Texas House Bill HB192 Compare Versions

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11 89R1246 DRS-D
22 By: Bell of Montgomery H.B. No. 192
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77 A BILL TO BE ENTITLED
88 AN ACT
99 relating to the selection of the chief appraiser of an appraisal
1010 district; authorizing a fee.
1111 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1212 SECTION 1. Section 1.15, Tax Code, is amended to read as
1313 follows:
1414 Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
1515 taxing unit may not employ any person for the purpose of appraising
1616 property for taxation purposes [except to the extent necessary to
1717 perform a contract under Section 6.05(b) of this code].
1818 SECTION 2. Sections 5.041(c), (e-1), (e-3), (f), and (g),
1919 Tax Code, are amended to read as follows:
2020 (c) The comptroller may contract with service providers to
2121 assist with the duties imposed under Subsection (a), but the course
2222 required may not be provided by an appraisal district, the chief
2323 appraiser of an appraisal district, an [or another] employee of an
2424 appraisal district, a member of the board of directors of an
2525 appraisal district, a member of an appraisal review board, or a
2626 taxing unit. The comptroller may assess a fee to recover a portion
2727 of the costs incurred for the training course, but the fee may not
2828 exceed $50 for each person trained. If the training is provided to
2929 an individual other than a member of an appraisal review board, the
3030 comptroller may assess a fee not to exceed $50 for each person
3131 trained.
3232 (e-1) In addition to the course established under
3333 Subsection (a), the comptroller shall approve curricula and provide
3434 materials for use in a continuing education course for members of an
3535 appraisal review board. The course must provide at least four
3636 hours of classroom or distance training and education. The
3737 curricula and materials must include information regarding:
3838 (1) the cost, income, and market data comparison
3939 methods of appraising property;
4040 (2) the appraisal of business personal property;
4141 (3) the determination of capitalization rates for
4242 property appraisal purposes;
4343 (4) the duties of an appraisal review board;
4444 (5) the requirements regarding the independence of an
4545 appraisal review board from the board of directors, [and] the chief
4646 appraiser, and [other] employees of the appraisal district;
4747 (6) the prohibitions against ex parte communications
4848 applicable to appraisal review board members;
4949 (7) the Uniform Standards of Professional Appraisal
5050 Practice;
5151 (8) the duty of the appraisal district to substantiate
5252 the district's determination of the value of property;
5353 (9) the requirements regarding the equal and uniform
5454 appraisal of property;
5555 (10) the right of a property owner to protest the
5656 appraisal of the property as provided by Chapter 41; and
5757 (11) a detailed explanation of each of the actions
5858 described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
5959 41.42, and 41.43 so that members are fully aware of each of the
6060 grounds on which a property appraisal can be appealed.
6161 (e-3) The comptroller may contract with service providers
6262 to assist with the duties imposed under Subsection (e-1), but the
6363 course required by that subsection may not be provided by an
6464 appraisal district, the chief appraiser of an appraisal district,
6565 an [or another] employee of an appraisal district, a member of the
6666 board of directors of an appraisal district, a member of an
6767 appraisal review board, or a taxing unit. The comptroller may
6868 assess a fee to recover a portion of the costs incurred for the
6969 continuing education course, but the fee may not exceed $50 for each
7070 person trained. If the training is provided to an individual other
7171 than a member of an appraisal review board, the comptroller may
7272 assess a fee not to exceed $50 for each person trained.
7373 (f) The comptroller may not advise a property owner, a
7474 property owner's agent, [or] the chief appraiser of an appraisal
7575 district, or an [another] employee of an appraisal district on a
7676 matter that the comptroller knows is the subject of a protest to the
7777 appraisal review board. The comptroller may provide advice to an
7878 appraisal review board member as authorized by Subsection (a)(4) of
7979 this section or Section 5.103 and may communicate with the chairman
8080 of an appraisal review board or a taxpayer liaison officer
8181 concerning a complaint filed under Section 6.052.
8282 (g) Except during a hearing or other appraisal review board
8383 proceeding and as provided by Subsection (h) of this section and
8484 Section 6.411(c-1), the following persons may not communicate with
8585 a member of an appraisal review board about a course provided under
8686 this section or any matter presented or discussed during the
8787 course:
8888 (1) the chief appraiser of the appraisal district for
8989 which the appraisal review board is established;
9090 (2) an [another] employee of the appraisal district
9191 for which the appraisal review board is established;
9292 (3) a member of the board of directors of the appraisal
9393 district for which the appraisal review board is established;
9494 (4) an officer or employee of a taxing unit that
9595 participates in the appraisal district for which the appraisal
9696 review board is established; and
9797 (5) an attorney who represents or whose law firm
9898 represents the appraisal district or a taxing unit that
9999 participates in the appraisal district for which the appraisal
100100 review board is established.
101101 SECTION 3. Section 5.042, Tax Code, is amended by adding
102102 Subsection (b-1) to read as follows:
103103 (b-1) For purposes of removal under Chapter 87, Local
104104 Government Code, "incompetency" in the case of a chief appraiser
105105 includes the failure of the chief appraiser to complete, within the
106106 period provided by Subsection (b) after the date the chief
107107 appraiser is first elected or appointed, the course of training
108108 required by Subsection (a).
109109 SECTION 4. Section 5.043(e), Tax Code, is amended to read as
110110 follows:
111111 (e) The comptroller may contract with service providers to
112112 assist with the duties imposed under Subsection (b), but the
113113 training program may not be provided by an appraisal district, the
114114 chief appraiser of an appraisal district, an [or another] employee
115115 of an appraisal district, a member of the board of directors of an
116116 appraisal district, a member of an appraisal review board, or a
117117 taxing unit. The comptroller may assess a fee to recover a portion
118118 of the costs incurred for the training program, but the fee may not
119119 exceed $50 for each person trained. If the training is provided to
120120 a person other than a person who has agreed to serve as an
121121 arbitrator under Chapter 41A, the comptroller may assess a fee not
122122 to exceed $50 for each person trained.
123123 SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are
124124 amended to read as follows:
125125 (a) An individual is ineligible to serve on an appraisal
126126 district board of directors or [and is disqualified from
127127 employment] as chief appraiser if the individual:
128128 (1) is related within the second degree by
129129 consanguinity or affinity, as determined under Chapter 573,
130130 Government Code, to an individual who is engaged in the business of
131131 appraising property for compensation for use in proceedings under
132132 this title or of representing property owners for compensation in
133133 proceedings under this title in the appraisal district; or
134134 (2) owns property on which delinquent taxes have been
135135 owed to a taxing unit for more than 60 days after the date the
136136 individual knew or should have known of the delinquency unless:
137137 (A) the delinquent taxes and any penalties and
138138 interest are being paid under an installment payment agreement
139139 under Section 33.02; or
140140 (B) a suit to collect the delinquent taxes is
141141 deferred or abated under Section 33.06 or 33.065.
142142 (b) A member of an appraisal district board of directors or
143143 a chief appraiser commits an offense if the board member or chief
144144 appraiser continues to hold office [or the chief appraiser remains
145145 employed] knowing that an individual related within the second
146146 degree by consanguinity or affinity, as determined under Chapter
147147 573, Government Code, to the board member or chief appraiser is
148148 engaged in the business of appraising property for compensation for
149149 use in proceedings under this title or of representing property
150150 owners for compensation in proceedings under this title in the
151151 appraisal district in which the member or chief appraiser serves
152152 [or the chief appraiser is employed]. An offense under this
153153 subsection is a Class B misdemeanor.
154154 (d) An appraisal performed by a chief appraiser in a private
155155 capacity or by an individual related within the second degree by
156156 consanguinity or affinity, as determined under Chapter 573,
157157 Government Code, to the chief appraiser may not be used as evidence
158158 in a protest or challenge under Chapter 41 or an appeal under
159159 Chapter 42 concerning property that is taxable in the appraisal
160160 district in which the chief appraiser serves [is employed].
161161 SECTION 6. The heading to Section 6.05, Tax Code, is amended
162162 to read as follows:
163163 Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
164164 SECTION 7. Sections 6.05(b), (c), and (d), Tax Code, are
165165 amended to read as follows:
166166 (b) The board of directors of an appraisal district may
167167 contract with an appraisal office in another district [or with a
168168 taxing unit in the district] to perform the duties of the appraisal
169169 office for the district.
170170 (c) The chief appraiser is the chief administrator of the
171171 appraisal office. The [Except as provided by Section 6.0501, the]
172172 chief appraiser is elected at the general election for state and
173173 county officers by the voters of the county in which the appraisal
174174 district is established. The chief appraiser serves a two-year
175175 term beginning January 1 of each odd-numbered year. To be eligible
176176 to serve as chief appraiser, an individual must be a resident of the
177177 county in which the appraisal district is established and must have
178178 resided in the county for at least four years preceding the date the
179179 individual takes office [appointed by and serves at the pleasure of
180180 the appraisal district board of directors. If a taxing unit
181181 performs the duties of the appraisal office pursuant to a contract,
182182 the assessor for the unit is the chief appraiser. To be eligible to
183183 be appointed or serve as a chief appraiser, a person must be
184184 certified as a registered professional appraiser under Section
185185 1151.160, Occupations Code, possess an MAI professional
186186 designation from the Appraisal Institute, or possess an Assessment
187187 Administration Specialist (AAS), Certified Assessment Evaluator
188188 (CAE), or Residential Evaluation Specialist (RES) professional
189189 designation from the International Association of Assessing
190190 Officers. A person who is eligible to be appointed or serve as a
191191 chief appraiser by having a professional designation described by
192192 this subsection must become certified as a registered professional
193193 appraiser under Section 1151.160, Occupations Code, not later than
194194 the fifth anniversary of the date the person is appointed or begins
195195 to serve as chief appraiser. A chief appraiser who is not eligible
196196 to be appointed or serve as chief appraiser may not perform an
197197 action authorized or required by law to be performed by a chief
198198 appraiser, including the preparation, certification, or submission
199199 of any part of the appraisal roll. Not later than January 1 of each
200200 year, a chief appraiser shall notify the comptroller in writing
201201 that the chief appraiser is either eligible to be appointed or serve
202202 as the chief appraiser or not eligible to be appointed or serve as
203203 the chief appraiser].
204204 (d) The [Except as provided by Section 6.0501, the] chief
205205 appraiser is entitled to compensation as provided by the budget
206206 adopted by the board of directors. The chief appraiser's
207207 compensation may not be directly or indirectly linked to an
208208 increase in the total market, appraised, or taxable value of
209209 property in the appraisal district. The [Except as provided by
210210 Section 6.0501, the] chief appraiser may employ and compensate
211211 professional, clerical, and other personnel as provided by the
212212 budget, with the exception of a general counsel to the appraisal
213213 district.
214214 SECTION 8. Section 6.052(g), Tax Code, is amended to read as
215215 follows:
216216 (g) Notwithstanding any other provision of this chapter, a
217217 taxpayer liaison officer or deputy taxpayer liaison officer acting
218218 under the taxpayer liaison officer's supervision does not commit an
219219 offense under this chapter if the officer or deputy communicates
220220 with the chief appraiser of the appraisal district, an [or another]
221221 employee or agent of the appraisal district, a member of the
222222 appraisal review board established for the appraisal district, a
223223 member of the board of directors of the appraisal district, the
224224 local administrative district judge, a property tax consultant, a
225225 property owner, an agent of a property owner, or another person if
226226 the communication is made in the good faith exercise of the
227227 officer's statutory duties.
228228 SECTION 9. Section 6.155(a), Tax Code, is amended to read as
229229 follows:
230230 (a) A member of the governing body, officer, or employee of
231231 a taxing unit commits an offense if the person directly or
232232 indirectly communicates with the chief appraiser or an [another]
233233 employee of the appraisal district in which the taxing unit
234234 participates for the purpose of influencing the value at which
235235 property in the district is appraised unless the person owns or
236236 leases the property that is the subject of the communication.
237237 SECTION 10. Section 6.41, Tax Code, is amended by amending
238238 Subsections (i) and (j) and adding Subsection (l) to read as
239239 follows:
240240 (i) The [A] chief appraiser of the appraisal district, an
241241 [or another] employee or agent of the appraisal district, a member
242242 of the appraisal review board for the appraisal district, a member
243243 of the board of directors of the appraisal district if the board is
244244 established for a district to which Section 6.03 applies, a
245245 property tax consultant, or an agent of a property owner commits an
246246 offense if the person communicates with the applicable appointing
247247 authority regarding the appointment of appraisal review board
248248 members. This subsection does not apply to:
249249 (1) a communication between a member of the appraisal
250250 review board and the applicable appointing authority regarding the
251251 member's reappointment to the board;
252252 (2) a communication between the taxpayer liaison
253253 officer for the appraisal district and the applicable appointing
254254 authority in the course of the performance of the officer's
255255 clerical duties so long as the officer does not offer an opinion or
256256 comment regarding the appointment of appraisal review board
257257 members;
258258 (3) a communication between the [a] chief appraiser of
259259 the appraisal district, an [or another] employee or agent of the
260260 appraisal district, a member of the appraisal review board for the
261261 appraisal district, or a member of the board of directors of the
262262 appraisal district if the board is established for a district to
263263 which Section 6.03 applies and the applicable appointing authority
264264 regarding information relating to or described by Subsection (d-1),
265265 (d-5), or (f) of this section or Section 411.1296, Government Code;
266266 (4) a communication between a property tax consultant
267267 or a property owner or an agent of the property owner and the
268268 taxpayer liaison officer for the appraisal district regarding
269269 information relating to or described by Subsection (f)[. The
270270 taxpayer liaison officer for the appraisal district shall report
271271 the contents of the communication relating to or described by
272272 Subsection (f) to the applicable appointing authority]; or
273273 (5) a communication between a property tax consultant
274274 or a property owner or an agent of the property owner and the
275275 applicable appointing authority regarding information relating to
276276 or described by Subsection (f).
277277 (j) The [A] chief appraiser of an appraisal district or an
278278 [another] employee or agent of an appraisal district commits an
279279 offense if the person communicates with a member of the appraisal
280280 review board for the appraisal district, a member of the board of
281281 directors of the appraisal district, or the local administrative
282282 district judge, if the judge is the appointing authority for the
283283 district, regarding a ranking, scoring, or reporting of the
284284 percentage by which the appraisal review board or a panel of the
285285 board reduces the appraised value of property.
286286 (l) The taxpayer liaison officer for an appraisal district
287287 shall report the contents of a communication described by
288288 Subsection (i)(4) to the applicable appointing authority.
289289 SECTION 11. Sections 6.411(a), (b), and (c-1), Tax Code,
290290 are amended to read as follows:
291291 (a) A member of an appraisal review board commits an offense
292292 if the member communicates with the chief appraiser of, an [or
293293 another] employee of, or a member of the board of directors of the
294294 appraisal district for which the appraisal review board is
295295 established in violation of Section 41.66(f).
296296 (b) The [A] chief appraiser of an appraisal district, an [or
297297 another] employee of an appraisal district, a member of a board of
298298 directors of an appraisal district, or a property tax consultant or
299299 attorney representing a party to a proceeding before the appraisal
300300 review board commits an offense if the person communicates with a
301301 member of the appraisal review board established for the appraisal
302302 district with the intent to influence a decision by the member in
303303 the member's capacity as a member of the appraisal review board.
304304 (c-1) This section does not apply to communications with a
305305 member of an appraisal review board by the chief appraiser of an
306306 appraisal district, an [or another] employee of an appraisal
307307 district, [or] a member of the board of directors of an appraisal
308308 district, or a property tax consultant or attorney representing a
309309 party to a proceeding before the appraisal review board:
310310 (1) during a hearing on a protest or other proceeding
311311 before the appraisal review board;
312312 (2) that constitute social conversation;
313313 (3) that are specifically limited to and involve
314314 administrative, clerical, or logistical matters related to the
315315 scheduling and operation of hearings, the processing of documents,
316316 the issuance of orders, notices, and subpoenas, and the operation,
317317 appointment, composition, or attendance at training of the
318318 appraisal review board; or
319319 (4) that are necessary and appropriate to enable the
320320 board of directors of the appraisal district to determine whether
321321 to appoint, reappoint, or remove a person as a member or the
322322 chairman or secretary of the appraisal review board.
323323 SECTION 12. Section 22.28(d), Tax Code, is amended to read
324324 as follows:
325325 (d) To help defray the costs of administering this chapter,
326326 a collector who collects a penalty imposed under Subsection (a)
327327 shall remit to the appraisal district of [that employs] the chief
328328 appraiser who imposed the penalty an amount equal to five percent of
329329 the penalty amount collected.
330330 SECTION 13. Section 42.21(d), Tax Code, is amended to read
331331 as follows:
332332 (d) An appraisal district is served by service on the chief
333333 appraiser at any time or by service on any other officer or an
334334 employee of the appraisal district present at the appraisal office
335335 at a time when the appraisal office is open for business with the
336336 public. An appraisal review board is served by service on the
337337 chairman of the appraisal review board. Citation of a party is
338338 issued and served in the manner provided by law for civil suits
339339 generally.
340340 SECTION 14. Section 144.001, Election Code, is amended to
341341 read as follows:
342342 Sec. 144.001. APPLICABILITY OF CHAPTER. (a) Except as
343343 provided by Subsection (b), this [This] chapter applies to a
344344 candidate for an office of a political subdivision other than a city
345345 or county.
346346 (b) This chapter does not apply to a candidate for chief
347347 appraiser of an appraisal district.
348348 SECTION 15. Section 172.001, Election Code, is amended to
349349 read as follows:
350350 Sec. 172.001. NOMINATING BY PRIMARY ELECTION
351351 REQUIRED. Except as otherwise provided by this code, a political
352352 party's nominees in the general election for the chief appraiser of
353353 an appraisal district, offices of state and county government, and
354354 offices of the United States Congress must be nominated by primary
355355 election, held as provided by this code, if the party's nominee for
356356 governor in the most recent gubernatorial general election received
357357 20 percent or more of the total number of votes received by all
358358 candidates for governor in the election.
359359 SECTION 16. Section 172.002(a), Election Code, is amended
360360 to read as follows:
361361 (a) Except as otherwise provided by this code, a political
362362 party's nominees in the general election for the chief appraiser of
363363 an appraisal district, offices of state and county government, and
364364 offices of the United States Congress may be nominated by primary
365365 election, held as provided by this code, if the party's nominee for
366366 governor in the most recent gubernatorial general election received
367367 at least two percent but less than 20 percent of the total number of
368368 votes received by all candidates for governor in the election.
369369 SECTION 17. Section 172.024(a), Election Code, is amended
370370 to read as follows:
371371 (a) The filing fee for a candidate for nomination in the
372372 general primary election is as follows:
373373 (1) United States senator $5,000
374374 (2) office elected statewide, except United States
375375 senator 3,750
376376 (3) United States representative 3,125
377377 (4) state senator 1,250
378378 (5) state representative 750
379379 (6) member, State Board of Education 300
380380 (7) chief justice or justice, court of appeals, other
381381 than a justice specified by Subdivision (8) 1,875
382382 (8) chief justice or justice of a court of appeals that
383383 serves a court of appeals district in which a county with a
384384 population of more than 1.2 million is wholly or partly
385385 situated 2,500
386386 (9) district judge or judge specified by Section
387387 52.092(d) for which this schedule does not otherwise prescribe a
388388 fee 1,500
389389 (10) district or criminal district judge of a court in
390390 a judicial district wholly contained in a county with a population
391391 of more than 1.5 million 2,500
392392 (11) judge, statutory county court, other than a judge
393393 specified by Subdivision (12) 1,500
394394 (12) judge of a statutory county court in a county with
395395 a population of more than 1.5 million 2,500
396396 (13) district attorney, criminal district attorney,
397397 or county attorney performing the duties of a district
398398 attorney 1,250
399399 (14) county commissioner, district clerk, county
400400 clerk, sheriff, county tax assessor-collector, county treasurer,
401401 or judge, constitutional county court:
402402 (A) county with a population of 200,000 or
403403 more 1,250
404404 (B) county with a population of under
405405 200,000 750
406406 (15) justice of the peace or constable:
407407 (A) county with a population of 200,000 or
408408 more 1,000
409409 (B) county with a population of under
410410 200,000 375
411411 (16) county surveyor75
412412 (17) office of the county government for which this
413413 schedule does not otherwise prescribe a fee 750
414414 (18) chief appraiser of an appraisal district:
415415 (A) county with a population of 200,000 or
416416 more 1,250
417417 (B) county with a population of under
418418 200,000 750
419419 SECTION 18. Section 172.025, Election Code, is amended to
420420 read as follows:
421421 Sec. 172.025. NUMBER OF PETITION SIGNATURES REQUIRED. The
422422 minimum number of signatures that must appear on the petition
423423 authorized by Section 172.021(b) is:
424424 (1) 5,000, for a statewide office; or
425425 (2) for a district, county, appraisal district, or
426426 precinct office, the lesser of:
427427 (A) 500; or
428428 (B) two percent of the total vote received in the
429429 district, county, appraisal district, or precinct, as applicable,
430430 by all the candidates for governor in the most recent gubernatorial
431431 general election, unless that number is under 50, in which case the
432432 required number of signatures is the lesser of:
433433 (i) 50; or
434434 (ii) 20 percent of that total vote.
435435 SECTION 19. Section 181.002, Election Code, is amended to
436436 read as follows:
437437 Sec. 181.002. NOMINATING BY CONVENTION AUTHORIZED. A
438438 political party may make nominations for the general election for
439439 state and county officers and the chief appraiser of an appraisal
440440 district by convention, as provided by this chapter, if the party is
441441 authorized by Section 172.002 to make nominations by primary
442442 election.
443443 SECTION 20. Section 181.003, Election Code, is amended to
444444 read as follows:
445445 Sec. 181.003. NOMINATING BY CONVENTION REQUIRED. A
446446 political party must make nominations for the general election for
447447 state and county officers and the chief appraiser of an appraisal
448448 district by convention, as provided by this chapter, if the party is
449449 not required or authorized to nominate by primary election.
450450 SECTION 21. Section 181.0311(a), Election Code, is amended
451451 to read as follows:
452452 (a) In addition to any other requirements, to be considered
453453 for nomination by convention, a candidate must:
454454 (1) pay a filing fee to the secretary of state for a
455455 statewide, [or] district, or appraisal district office or the
456456 county judge for a county or precinct office; or
457457 (2) submit to the secretary of state for a statewide,
458458 [or] district, or appraisal district office or the county judge for
459459 a county or precinct office a petition in lieu of a filing fee that
460460 satisfies the requirements prescribed by Subsection (e) and Section
461461 141.062.
462462 SECTION 22. Section 181.032(a), Election Code, is amended
463463 to read as follows:
464464 (a) An application for nomination by a convention must be
465465 filed with:
466466 (1) the state chair, for a statewide, [or] district,
467467 or appraisal district office; or
468468 (2) the county chair, for a county or precinct office.
469469 SECTION 23. Section 181.061(c), Election Code, is amended
470470 to read as follows:
471471 (c) A party nominating by convention must make its
472472 nominations for county and precinct offices, [and] for offices of
473473 districts not situated in more than one county, and for offices of
474474 appraisal districts at county conventions held on the first
475475 Saturday after the second Tuesday in March. A county convention
476476 consists of delegates selected at precinct conventions held on the
477477 second Tuesday in March in the regular county election precincts.
478478 SECTION 24. Section 87.041(a), Local Government Code, is
479479 amended to read as follows:
480480 (a) The commissioners court of a county may fill a vacancy
481481 in the office of:
482482 (1) county judge;
483483 (2) county clerk;
484484 (3) district and county clerk;
485485 (4) sheriff;
486486 (5) county attorney;
487487 (6) county treasurer;
488488 (7) county surveyor;
489489 (8) county tax assessor-collector;
490490 (9) justice of the peace; [or]
491491 (10) constable; or
492492 (11) chief appraiser.
493493 SECTION 25. Section 1151.164, Occupations Code, is amended
494494 to read as follows:
495495 Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
496496 department shall implement a training program for newly elected or
497497 appointed chief appraisers and shall prescribe the curriculum for
498498 the training program as provided by this section.
499499 (b) The training program must provide the chief appraiser
500500 [appointee] with information regarding:
501501 (1) this chapter;
502502 (2) the programs operated by the department;
503503 (3) the role and functions of the department;
504504 (4) the rules of the commission, with an emphasis on
505505 the rules that relate to ethical behavior;
506506 (5) the role and functions of the chief appraiser, the
507507 appraisal district board of directors, and the appraisal review
508508 board;
509509 (6) the importance of maintaining the independence of
510510 an appraisal office from political pressure;
511511 (7) the importance of prompt and courteous treatment
512512 of the public;
513513 (8) the finance and budgeting requirements for an
514514 appraisal district, including appropriate controls to ensure that
515515 expenditures are proper; and
516516 (9) the requirements of:
517517 (A) the open meetings law, Chapter 551,
518518 Government Code;
519519 (B) the public information law, Chapter 552,
520520 Government Code;
521521 (C) the administrative procedure law, Chapter
522522 2001, Government Code;
523523 (D) other laws relating to public officials,
524524 including conflict-of-interest laws; and
525525 (E) the standards of ethics imposed by the
526526 Uniform Standards of Professional Appraisal Practice.
527527 SECTION 26. Sections 5.042(c) and 6.0501, Tax Code, are
528528 repealed.
529529 SECTION 27. (a) Chief appraisers shall be elected as
530530 provided by Section 6.05, Tax Code, as amended by this Act,
531531 beginning with the primary and general elections conducted in 2026.
532532 Chief appraisers then elected take office January 1, 2027.
533533 (b) The change in the manner of selection of chief
534534 appraisers made by this Act does not affect the selection of a chief
535535 appraiser who is appointed by the appraisal district board of
536536 directors before January 1, 2026, and that person continues to
537537 serve at the pleasure of the board of directors as provided by the
538538 former law until removed by the board of directors or until the
539539 person elected as chief appraiser for the term that begins January
540540 1, 2027, has qualified for office.
541541 SECTION 28. (a) Except as otherwise provided by this
542542 section, this Act takes effect January 1, 2027.
543543 (b) This section and Sections 14, 15, 16, 17, 18, 19, 20, 21,
544544 22, and 23 of this Act take effect September 1, 2025.