89R8134 MLH-F
By: Turner H.B. No. 5055
A BILL TO BE ENTITLED
AN ACT
relating to the system for appraising property for ad valorem tax
purposes; authorizing a fee.
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) The comptroller shall:
(1) approve curricula and provide materials for use in
training and educating members of an appraisal district board of
directors;
(2) supervise a comprehensive course for training and
education of members of an appraisal district board of directors;
(3) issue certificates indicating completion of the
course; and
(4) make all materials for use in training and
educating members of an appraisal district board of directors
freely available online.
(b) The course established under Subsection (a):
(1) must:
(A) include information on the duties and
responsibilities of a member of an appraisal district board of
directors; and
(B) be at least four hours in length; and
(2) may:
(A) be provided online; and
(B) include a summary of the requirements of
Chapters 551 and 552, Government Code, but may not fully duplicate
training provided by the attorney general on the requirements of
those chapters.
(c) A member of an appraisal district board of directors
must complete the course established under Subsection (a) before
the beginning of each term the member serves on the board. A member
of an appraisal district board of directors may not vote,
deliberate, or be counted as a member in attendance at a meeting of
the board unless the person has completed the course established
under Subsection (a) and received a certificate of course
completion.
(d) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (a), but the course
required may not be provided by an appraisal district, the chief
appraiser or another employee of an appraisal district, a member of
the board of directors of an appraisal district, a member of an
appraisal review board, or a taxing unit.
(e) The comptroller may assess a fee to recover a portion of
the costs incurred for the course established under Subsection (a),
but the fee may not exceed $50 for each person trained. If the
training is provided to an individual other than a member of an
appraisal district board of directors, the comptroller may assess a
fee not to exceed $50 for each person trained.
(f) The course material for the course required under
Subsection (a) is the comptroller's Appraisal District Director's
Manual.
SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.0302 to read as follows:
Sec. 6.0302. ACKNOWLEDGMENT 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 acknowledgment described by this
section; and
(2) submitted the signed acknowledgment 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 acknowledgment described by this
section; and
(2) submitted the signed acknowledgment 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 annual
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. Section 6.05(i), Tax Code, is amended to read as
follows:
(i) To ensure adherence with generally accepted appraisal
practices, the board of directors of an appraisal district shall
develop biennially a written plan for the annual [periodic]
reappraisal of all property within the boundaries of the district
according to the requirements of Section 25.18 and shall hold a
public hearing to consider the proposed plan. Not later than the
10th day before the date of the hearing, the secretary of the board
shall deliver to the presiding officer of the governing body of each
taxing unit participating in the district a written notice of the
date, time, and place for the hearing. Not later than September 15
of each even-numbered year, the board shall complete its hearings,
make any amendments, and by resolution finally approve the plan.
Copies of the approved plan shall be distributed to the presiding
officer of the governing body of each taxing unit participating in
the district and to the comptroller within 60 days of the approval
date.
SECTION 4. Section 11.35(k), Tax Code, is amended to read as
follows:
(k) The exemption authorized by this section expires as to
an item of qualified property on January 1 of the [first] tax year
following the tax year in which the person who owns the property
qualifies for the exemption authorized by this section [in which
the property is reappraised under Section 25.18].
SECTION 5. Section 23.23(a), Tax Code, is amended to read as
follows:
(a) The [Notwithstanding the requirements of Section 25.18
and regardless of whether the appraisal office has appraised the
property and determined the market value of the property for the tax
year, an appraisal office may increase the] appraised value of a
residence homestead for a tax year is equal to [an amount not to
exceed] the lesser of:
(1) the market value of the property [for the most
recent tax year that the market value was determined by the
appraisal office]; or
(2) the sum of:
(A) 10 percent of the appraised value of the
property for the preceding tax year;
(B) the appraised value of the property for the
preceding tax year; and
(C) the market value of all new improvements to
the property.
SECTION 6. Section 23.231(d), Tax Code, is amended to read
as follows:
(d) An [Notwithstanding the requirements of Section 25.18
and regardless of whether the appraisal office has appraised the
property and determined the market value of the property for the tax
year, an] appraisal office may increase the appraised value of real
property to which this section applies for a tax year to an amount
not to exceed the lesser of:
(1) the market value of the property [for the most
recent tax year that the market value was determined by the
appraisal office]; or
(2) the sum of:
(A) 20 percent of the appraised value of the
property for the preceding tax year;
(B) the appraised value of the property for the
preceding tax year; and
(C) the market value of all new improvements to
the property.
SECTION 7. The heading to Section 25.18, Tax Code, is
amended to read as follows:
Sec. 25.18. ANNUAL [PERIODIC] REAPPRAISALS.
SECTION 8. Section 25.18, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) Each appraisal office shall implement the plan for the
annual [periodic] reappraisal of property approved by the board of
directors under Section 6.05(i).
(a-1) The plan shall provide for the reappraisal of all real
and personal property by the chief appraiser each year. The chief
appraiser shall use the most recent information obtained through
the reappraisal activities described by Subsection (b) when
performing a reappraisal.
SECTION 9. The comptroller of public accounts shall make
available the training course required by Section 5.044, Tax Code,
as added by this Act, not later than November 1, 2025.
SECTION 10. 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 11. Sections 11.35(k), 23.23(a), and 23.231(d), Tax
Code, as amended by this Act, apply only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 12. (a) Except as provided by Subsection (b) of
this section, this Act takes effect September 1, 2025.
(b) Sections 3, 4, 5, 6, 7, 8, and 11 of this Act take effect
January 1, 2026.