Texas 2025 - 89th Regular

Texas House Bill HB5055 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R8134 MLH-F
2	2	By: Turner H.B. No. 5055
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the system for appraising property for ad valorem tax
10	10	purposes; authorizing a fee.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Chapter 5, Tax Code, is amended by adding Section
13	13	5.044 to read as follows:
14	14	Sec. 5.044. TRAINING OF APPRAISAL DISTRICT BOARD OF
15	15	DIRECTORS MEMBERS. (a) The comptroller shall:
16	16	(1) approve curricula and provide materials for use in
17	17	training and educating members of an appraisal district board of
18	18	directors;
19	19	(2) supervise a comprehensive course for training and
20	20	education of members of an appraisal district board of directors;
21	21	(3) issue certificates indicating completion of the
22	22	course; and
23	23	(4) make all materials for use in training and
24	24	educating members of an appraisal district board of directors
25	25	freely available online.
26	26	(b) The course established under Subsection (a):
27	27	(1) must:
28	28	(A) include information on the duties and
29	29	responsibilities of a member of an appraisal district board of
30	30	directors; and
31	31	(B) be at least four hours in length; and
32	32	(2) may:
33	33	(A) be provided online; and
34	34	(B) include a summary of the requirements of
35	35	Chapters 551 and 552, Government Code, but may not fully duplicate
36	36	training provided by the attorney general on the requirements of
37	37	those chapters.
38	38	(c) A member of an appraisal district board of directors
39	39	must complete the course established under Subsection (a) before
40	40	the beginning of each term the member serves on the board. A member
41	41	of an appraisal district board of directors may not vote,
42	42	deliberate, or be counted as a member in attendance at a meeting of
43	43	the board unless the person has completed the course established
44	44	under Subsection (a) and received a certificate of course
45	45	completion.
46	46	(d) The comptroller may contract with service providers to
47	47	assist with the duties imposed under Subsection (a), but the course
48	48	required may not be provided by an appraisal district, the chief
49	49	appraiser or another employee of an appraisal district, a member of
50	50	the board of directors of an appraisal district, a member of an
51	51	appraisal review board, or a taxing unit.
52	52	(e) The comptroller may assess a fee to recover a portion of
53	53	the costs incurred for the course established under Subsection (a),
54	54	but the fee may not exceed $50 for each person trained. If the
55	55	training is provided to an individual other than a member of an
56	56	appraisal district board of directors, the comptroller may assess a
57	57	fee not to exceed $50 for each person trained.
58	58	(f) The course material for the course required under
59	59	Subsection (a) is the comptroller's Appraisal District Director's
60	60	Manual.
61	61	SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by
62	62	adding Section 6.0302 to read as follows:
63	63	Sec. 6.0302. ACKNOWLEDGMENT OF DIRECTOR'S DUTIES. (a) An
64	64	individual may not be appointed to an appointive position on the
65	65	board of directors of an appraisal district unless the individual
66	66	has:
67	67	(1) signed the acknowledgment described by this
68	68	section; and
69	69	(2) submitted the signed acknowledgment to the chief
70	70	appraiser of the appraisal district.
71	71	(b) An individual may not file an application for a place on
72	72	the ballot for an elective position on the board of directors of an
73	73	appraisal district under Section 6.032 unless the individual has:
74	74	(1) signed the acknowledgment described by this
75	75	section; and
76	76	(2) submitted the signed acknowledgment to the chief
77	77	appraiser of the appraisal district.
78	78	(c) Each candidate for an appointive or elective position on
79	79	the board of directors of an appraisal district must sign a
80	80	statement in the following form:
81	81	"ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF
82	82	DIRECTORS
83	83	"I hereby acknowledge that I have read and understand the
84	84	duties of a member of the board of directors of an appraisal
85	85	district. I understand that the statutory responsibilities
86	86	include:
87	87	"(1) establishing the appraisal district office;
88	88	"(2) hiring a chief appraiser;
89	89	"(3) adopting the appraisal district's annual operating
90	90	budget after filing notice and holding a public hearing;
91	91	"(4) adopting a new budget if voting taxing units
92	92	disapprove of the initial budget;
93	93	"(5) determining whether to remove members of the
94	94	appraisal review board if the board of directors of the appraisal
95	95	district is the appointing authority and potential grounds for
96	96	removal arise;
97	97	"(6) notifying voting taxing units of any vacancy in an
98	98	appointive position on the board and electing a replacement from
99	99	submitted nominees;
100	100	"(7) appointing a person to fill a vacancy in an
101	101	elective position on the board;
102	102	"(8) electing a chairman and a secretary of the board at
103	103	the first meeting each year;
104	104	"(9) holding board meetings at least quarterly;
105	105	"(10) developing and implementing policies regarding
106	106	reasonable access to the board;
107	107	"(11) preparing information describing the board's
108	108	functions and complaint procedures and making that information
109	109	available to the public and to participating taxing units;
110	110	"(12) notifying parties to a complaint filed with the
111	111	board of the status of the complaint, unless otherwise provided;
112	112	"(13) in populous counties, appointing a taxpayer
113	113	liaison officer and deputy taxpayer liaison officers;
114	114	"(14) annually evaluating the performance of the
115	115	taxpayer liaison officer and any deputy taxpayer liaison officers,
116	116	including reviewing the timeliness of complaint resolution;
117	117	"(15) referring matters investigated by a taxpayer
118	118	liaison officer relating to the appraisal review board's conduct to
119	119	the local administrative district judge with a recommendation;
120	120	"(16) developing a biennial written plan for the annual
121	121	reappraisal of all property in the appraisal district, filing
122	122	notice and holding a public hearing on the plan, approving the plan,
123	123	and distributing copies of the plan to participating taxing units
124	124	and the comptroller;
125	125	"(17) making agreements with newly formed taxing units
126	126	on an estimated budget allocation for that taxing unit;
127	127	"(18) having an annual financial audit prepared by an
128	128	independent certified public accountant, delivering a copy of the
129	129	audit to each voting taxing unit, and making the audit available for
130	130	inspection at the appraisal district office;
131	131	"(19) designating the appraisal district depository
132	132	biennially;
133	133	"(20) receiving resolutions from voting taxing units
134	134	disapproving of board actions;
135	135	"(21) adhering to Local Government Code requirements
136	136	for purchasing and entering into contracts;
137	137	"(22) providing advice and consent to the chief
138	138	appraiser concerning the appointment of an agricultural appraisal
139	139	advisory board and determining the number of members of that
140	140	advisory board;
141	141	"(23) adhering to laws concerning the preservation,
142	142	microfilming, destruction, or other disposition of records; and
143	143	"(24) adopting and implementing a policy for the
144	144	temporary replacement of a member of an appraisal review board who
145	145	violates ex parte communication requirements.
146	146	"Furthermore, I recognize that the board does not appraise
147	147	property or review the value of individual properties. I
148	148	acknowledge that tax rates and tax burdens are determined by
149	149	applicable taxing jurisdictions, not the appraisal district board
150	150	of directors."
151	151	SECTION 3. Section 6.05(i), Tax Code, is amended to read as
152	152	follows:
153	153	(i) To ensure adherence with generally accepted appraisal
154	154	practices, the board of directors of an appraisal district shall
155	155	develop biennially a written plan for the annual [periodic]
156	156	reappraisal of all property within the boundaries of the district
157	157	according to the requirements of Section 25.18 and shall hold a
158	158	public hearing to consider the proposed plan. Not later than the
159	159	10th day before the date of the hearing, the secretary of the board
160	160	shall deliver to the presiding officer of the governing body of each
161	161	taxing unit participating in the district a written notice of the
162	162	date, time, and place for the hearing. Not later than September 15
163	163	of each even-numbered year, the board shall complete its hearings,
164	164	make any amendments, and by resolution finally approve the plan.
165	165	Copies of the approved plan shall be distributed to the presiding
166	166	officer of the governing body of each taxing unit participating in
167	167	the district and to the comptroller within 60 days of the approval
168	168	date.
169	169	SECTION 4. Section 11.35(k), Tax Code, is amended to read as
170	170	follows:
171	171	(k) The exemption authorized by this section expires as to
172	172	an item of qualified property on January 1 of the [first] tax year
173	173	following the tax year in which the person who owns the property
174	174	qualifies for the exemption authorized by this section [in which
175	175	the property is reappraised under Section 25.18].
176	176	SECTION 5. Section 23.23(a), Tax Code, is amended to read as
177	177	follows:
178	178	(a) The [Notwithstanding the requirements of Section 25.18
179	179	and regardless of whether the appraisal office has appraised the
180	180	property and determined the market value of the property for the tax
181	181	year, an appraisal office may increase the] appraised value of a
182	182	residence homestead for a tax year is equal to [an amount not to
183	183	exceed] the lesser of:
184	184	(1) the market value of the property [for the most
185	185	recent tax year that the market value was determined by the
186	186	appraisal office]; or
187	187	(2) the sum of:
188	188	(A) 10 percent of the appraised value of the
189	189	property for the preceding tax year;
190	190	(B) the appraised value of the property for the
191	191	preceding tax year; and
192	192	(C) the market value of all new improvements to
193	193	the property.
194	194	SECTION 6. Section 23.231(d), Tax Code, is amended to read
195	195	as follows:
196	196	(d) An [Notwithstanding the requirements of Section 25.18
197	197	and regardless of whether the appraisal office has appraised the
198	198	property and determined the market value of the property for the tax
199	199	year, an] appraisal office may increase the appraised value of real
200	200	property to which this section applies for a tax year to an amount
201	201	not to exceed the lesser of:
202	202	(1) the market value of the property [for the most
203	203	recent tax year that the market value was determined by the
204	204	appraisal office]; or
205	205	(2) the sum of:
206	206	(A) 20 percent of the appraised value of the
207	207	property for the preceding tax year;
208	208	(B) the appraised value of the property for the
209	209	preceding tax year; and
210	210	(C) the market value of all new improvements to
211	211	the property.
212	212	SECTION 7. The heading to Section 25.18, Tax Code, is
213	213	amended to read as follows:
214	214	Sec. 25.18. ANNUAL [PERIODIC] REAPPRAISALS.
215	215	SECTION 8. Section 25.18, Tax Code, is amended by amending
216	216	Subsection (a) and adding Subsection (a-1) to read as follows:
217	217	(a) Each appraisal office shall implement the plan for the
218	218	annual [periodic] reappraisal of property approved by the board of
219	219	directors under Section 6.05(i).
220	220	(a-1) The plan shall provide for the reappraisal of all real
221	221	and personal property by the chief appraiser each year. The chief
222	222	appraiser shall use the most recent information obtained through
223	223	the reappraisal activities described by Subsection (b) when
224	224	performing a reappraisal.
225	225	SECTION 9. The comptroller of public accounts shall make
226	226	available the training course required by Section 5.044, Tax Code,
227	227	as added by this Act, not later than November 1, 2025.
228	228	SECTION 10. Sections 5.044 and 6.0302, Tax Code, as added by
229	229	this Act, apply only to a person appointed or elected to the board
230	230	of directors of an appraisal district whose term begins on or after
231	231	January 1, 2026.
232	232	SECTION 11. Sections 11.35(k), 23.23(a), and 23.231(d), Tax
233	233	Code, as amended by this Act, apply only to an ad valorem tax year
234	234	that begins on or after the effective date of this Act.
235	235	SECTION 12. (a) Except as provided by Subsection (b) of
236	236	this section, this Act takes effect September 1, 2025.
237	237	(b) Sections 3, 4, 5, 6, 7, 8, and 11 of this Act take effect
238	238	January 1, 2026.