1 | 1 | | 89R7928 MLH-D |
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2 | 2 | | By: Turner H.B. No. 2787 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | |
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6 | 6 | | |
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7 | 7 | | A BILL TO BE ENTITLED |
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8 | 8 | | AN ACT |
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9 | 9 | | relating to the qualification of candidates for, and the training |
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10 | 10 | | and education of members of, the board of directors of an appraisal |
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11 | 11 | | district. |
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12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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13 | 13 | | SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
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14 | 14 | | 5.044 to read as follows: |
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15 | 15 | | Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF |
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16 | 16 | | DIRECTORS MEMBERS. (a) The comptroller shall: |
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17 | 17 | | (1) approve curricula and provide materials for use in |
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18 | 18 | | training and educating members of an appraisal district board of |
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19 | 19 | | directors; |
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20 | 20 | | (2) supervise a comprehensive course for training and |
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21 | 21 | | education of members of an appraisal district board of directors; |
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22 | 22 | | (3) issue certificates indicating completion of the |
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23 | 23 | | course; and |
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24 | 24 | | (4) make all materials for use in training and |
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25 | 25 | | educating members of an appraisal district board of directors |
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26 | 26 | | freely available online. |
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27 | 27 | | (b) The course established under Subsection (a): |
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28 | 28 | | (1) must: |
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29 | 29 | | (A) include information on the duties and |
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30 | 30 | | responsibilities of a member of an appraisal district board of |
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31 | 31 | | directors; and |
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32 | 32 | | (B) be at least four hours in length; and |
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33 | 33 | | (2) may: |
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34 | 34 | | (A) be provided online; and |
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35 | 35 | | (B) include a summary of the requirements of |
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36 | 36 | | Chapters 551 and 552, Government Code, but may not fully duplicate |
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37 | 37 | | training provided by the attorney general on the requirements of |
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38 | 38 | | those chapters. |
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39 | 39 | | (c) A member of an appraisal district board of directors |
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40 | 40 | | must complete the course established under Subsection (a) before |
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41 | 41 | | the beginning of each term the member serves on the board. A member |
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42 | 42 | | of an appraisal district board of directors may not vote, |
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43 | 43 | | deliberate, or be counted as a member in attendance at a meeting of |
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44 | 44 | | the board unless the person has completed the course established |
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45 | 45 | | under Subsection (a) and received a certificate of course |
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46 | 46 | | completion. |
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47 | 47 | | (d) The comptroller may contract with service providers to |
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48 | 48 | | assist with the duties imposed under Subsection (a), but the course |
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49 | 49 | | required may not be provided by an appraisal district, the chief |
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50 | 50 | | appraiser or another employee of an appraisal district, a member of |
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51 | 51 | | the board of directors of an appraisal district, a member of an |
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52 | 52 | | appraisal review board, or a taxing unit. |
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53 | 53 | | (e) The comptroller may assess a fee to recover a portion of |
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54 | 54 | | the costs incurred for the course established under Subsection (a), |
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55 | 55 | | but the fee may not exceed $50 for each person trained. If the |
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56 | 56 | | training is provided to an individual other than a member of an |
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57 | 57 | | appraisal district board of directors, the comptroller may assess a |
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58 | 58 | | fee not to exceed $50 for each person trained. |
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59 | 59 | | (f) The course material for the course required under |
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60 | 60 | | Subsection (a) is the comptroller's Appraisal District Director's |
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61 | 61 | | Manual. |
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62 | 62 | | SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by |
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63 | 63 | | adding Section 6.0302 to read as follows: |
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64 | 64 | | Sec. 6.0302. ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES. (a) An |
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65 | 65 | | individual may not be appointed to an appointive position on the |
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66 | 66 | | board of directors of an appraisal district unless the individual |
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67 | 67 | | has: |
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68 | 68 | | (1) signed the acknowledgement described by this |
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69 | 69 | | section; and |
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70 | 70 | | (2) submitted the signed acknowledgement to the chief |
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71 | 71 | | appraiser of the appraisal district. |
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72 | 72 | | (b) An individual may not file an application for a place on |
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73 | 73 | | the ballot for an elective position on the board of directors of an |
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74 | 74 | | appraisal district under Section 6.032 unless the individual has: |
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75 | 75 | | (1) signed the acknowledgement described by this |
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76 | 76 | | section; and |
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77 | 77 | | (2) submitted the signed acknowledgement to the chief |
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78 | 78 | | appraiser of the appraisal district. |
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79 | 79 | | (c) Each candidate for an appointive or elective position on |
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80 | 80 | | the board of directors of an appraisal district must sign a |
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81 | 81 | | statement in the following form: |
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82 | 82 | | "ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF |
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83 | 83 | | DIRECTORS |
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84 | 84 | | "I hereby acknowledge that I have read and understand the |
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85 | 85 | | duties of a member of the board of directors of an appraisal |
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86 | 86 | | district. I understand that the statutory responsibilities |
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87 | 87 | | include: |
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88 | 88 | | "(1) establishing the appraisal district office; |
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89 | 89 | | "(2) hiring a chief appraiser; |
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90 | 90 | | "(3) adopting the appraisal district's annual operating |
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91 | 91 | | budget after filing notice and holding a public hearing; |
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92 | 92 | | "(4) adopting a new budget if voting taxing units |
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93 | 93 | | disapprove of the initial budget; |
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94 | 94 | | "(5) determining whether to remove members of the |
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95 | 95 | | appraisal review board if the board of directors of the appraisal |
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96 | 96 | | district is the appointing authority and potential grounds for |
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97 | 97 | | removal arise; |
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98 | 98 | | "(6) notifying voting taxing units of any vacancy in an |
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99 | 99 | | appointive position on the board and electing a replacement from |
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100 | 100 | | submitted nominees; |
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101 | 101 | | "(7) appointing a person to fill a vacancy in an |
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102 | 102 | | elective position on the board; |
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103 | 103 | | "(8) electing a chairman and a secretary of the board at |
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104 | 104 | | the first meeting each year; |
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105 | 105 | | "(9) holding board meetings at least quarterly; |
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106 | 106 | | "(10) developing and implementing policies regarding |
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107 | 107 | | reasonable access to the board; |
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108 | 108 | | "(11) preparing information describing the board's |
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109 | 109 | | functions and complaint procedures and making that information |
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110 | 110 | | available to the public and to participating taxing units; |
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111 | 111 | | "(12) notifying parties to a complaint filed with the |
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112 | 112 | | board of the status of the complaint, unless otherwise provided; |
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113 | 113 | | "(13) in populous counties, appointing a taxpayer |
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114 | 114 | | liaison officer and deputy taxpayer liaison officers; |
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115 | 115 | | "(14) annually evaluating the performance of the |
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116 | 116 | | taxpayer liaison officer and any deputy taxpayer liaison officers, |
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117 | 117 | | including reviewing the timeliness of complaint resolution; |
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118 | 118 | | "(15) referring matters investigated by a taxpayer |
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119 | 119 | | liaison officer relating to the appraisal review board's conduct to |
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120 | 120 | | the local administrative district judge with a recommendation; |
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121 | 121 | | "(16) developing a biennial written plan for the |
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122 | 122 | | periodic reappraisal of all property in the appraisal district, |
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123 | 123 | | filing notice and holding a public hearing on the plan, approving |
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124 | 124 | | the plan, and distributing copies of the plan to participating |
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125 | 125 | | taxing units and the comptroller; |
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126 | 126 | | "(17) making agreements with newly formed taxing units |
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127 | 127 | | on an estimated budget allocation for that taxing unit; |
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128 | 128 | | "(18) having an annual financial audit prepared by an |
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129 | 129 | | independent certified public accountant, delivering a copy of the |
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130 | 130 | | audit to each voting taxing unit, and making the audit available for |
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131 | 131 | | inspection at the appraisal district office; |
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132 | 132 | | "(19) designating the appraisal district depository |
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133 | 133 | | biennially; |
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134 | 134 | | "(20) receiving resolutions from voting taxing units |
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135 | 135 | | disapproving of board actions; |
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136 | 136 | | "(21) adhering to Local Government Code requirements |
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137 | 137 | | for purchasing and entering into contracts; |
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138 | 138 | | "(22) providing advice and consent to the chief |
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139 | 139 | | appraiser concerning the appointment of an agricultural appraisal |
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140 | 140 | | advisory board and determining the number of members of that |
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141 | 141 | | advisory board; |
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142 | 142 | | "(23) adhering to laws concerning the preservation, |
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143 | 143 | | microfilming, destruction, or other disposition of records; and |
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144 | 144 | | "(24) adopting and implementing a policy for the |
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145 | 145 | | temporary replacement of a member of an appraisal review board who |
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146 | 146 | | violates ex parte communication requirements. |
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147 | 147 | | "Furthermore, I recognize that the board does not appraise |
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148 | 148 | | property or review the value of individual properties. I |
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149 | 149 | | acknowledge that tax rates and tax burdens are determined by |
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150 | 150 | | applicable taxing jurisdictions, not the appraisal district board |
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151 | 151 | | of directors." |
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152 | 152 | | SECTION 3. The comptroller of public accounts shall make |
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153 | 153 | | available the training course required by Section 5.044, Tax Code, |
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154 | 154 | | as added by this Act, not later than November 1, 2025. |
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155 | 155 | | SECTION 4. Sections 5.044 and 6.0302, Tax Code, as added by |
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156 | 156 | | this Act, apply only to a person appointed or elected to the board |
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157 | 157 | | of directors of an appraisal district whose term begins on or after |
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158 | 158 | | January 1, 2026. |
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159 | 159 | | SECTION 5. This Act takes effect September 1, 2025. |
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