By: Bumgarner H.B. No. 5229
A BILL TO BE ENTITLED
AN ACT
relating to the administration and enforcement by the Office of the
Comptroller for Public Accounts against an appraisal district for a
failure by a district to undertake corrective actions ordered by
the Comptroller after review of the district's methods, appraisal
standards and procedures.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 5.102, Tax Code, is amended by amending
Subsections (d) and (e) and adding Subsection (f) to read as
follows:
(d) If the appraisal district fails to comply with the
recommendations in the report and the comptroller finds that the
board of directors of the appraisal district failed to take
remedial action reasonably designed to ensure substantial
compliance with each recommendation in the report before the first
anniversary of the date the report was issued, the comptroller
[shall notify the Texas Department of Licensing and Regulation, or
a successor to the department, which] shall take action necessary
to ensure that the recommendations in the report are implemented as
soon as practicable.
(e) Before February 1 of the year following the year in
which the comptroller [Texas Department of Licensing and
Regulation, or its successor,] takes action under Subsection (d),
the comptroller [and with the assistance of the comptroller, the
department] shall determine whether the recommendations in the most
recent report have been substantially implemented. The comptroller
[executive director of the department] shall notify the chief
appraiser and the board of directors of the appraisal district in
writing of the comptroller's [department's] determination.
(f) If the comptroller determines the appraisal district
has failed to substantially implement the recommendations of the
report as indicated in subsection (d), the comptroller shall notify
and refer the case to the Texas Department of Licensing and
Regulation to take all reasonable and necessary remedial action,
including the imposition of administrative penalties and/or
sanctions under Occupations Code, Chapters 51 and 1151, against the
chief appraiser for the noncompliant appraisal district. The
comptroller shall provide all necessary support and resources to
support any enforcement action taken by the Texas Department of
Licensing and Regulation under this section.
SECTION 2. Section 1151.204(c)(1), Occupations Code is
repealed.
SECTION 3. This Act takes effect on September 1, 2025.