| 2 | 4 | | |
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| 3 | 5 | | |
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| 4 | 6 | | A BILL TO BE ENTITLED |
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| 5 | 7 | | AN ACT |
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| 6 | 8 | | relating to the administration and enforcement by the Office of the |
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| 7 | 9 | | Comptroller for Public Accounts against an appraisal district for a |
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| 8 | 10 | | failure by a district to undertake corrective actions ordered by |
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| 9 | 11 | | the Comptroller after review of the district's methods, appraisal |
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| 10 | 12 | | standards and procedures. |
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| 11 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 14 | | SECTION 1. Section 5.102, Tax Code, is amended by amending |
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| 13 | 15 | | Subsections (d) and (e) and adding Subsection (f) to read as |
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| 14 | 16 | | follows: |
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| 15 | 17 | | (d) If the appraisal district fails to comply with the |
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| 16 | 18 | | recommendations in the report and the comptroller finds that the |
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| 17 | 19 | | board of directors of the appraisal district failed to take |
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| 18 | 20 | | remedial action reasonably designed to ensure substantial |
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| 19 | 21 | | compliance with each recommendation in the report before the first |
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| 20 | 22 | | anniversary of the date the report was issued, the comptroller |
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| 21 | 23 | | [shall notify the Texas Department of Licensing and Regulation, or |
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| 22 | 24 | | a successor to the department, which] shall take action necessary |
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| 23 | 25 | | to ensure that the recommendations in the report are implemented as |
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| 24 | 26 | | soon as practicable. |
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| 25 | 27 | | (e) Before February 1 of the year following the year in |
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| 26 | 28 | | which the comptroller [Texas Department of Licensing and |
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| 27 | 29 | | Regulation, or its successor,] takes action under Subsection (d), |
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| 28 | 30 | | the comptroller [and with the assistance of the comptroller, the |
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| 29 | 31 | | department] shall determine whether the recommendations in the most |
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| 30 | 32 | | recent report have been substantially implemented. The comptroller |
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| 31 | 33 | | [executive director of the department] shall notify the chief |
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| 32 | 34 | | appraiser and the board of directors of the appraisal district in |
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| 33 | 35 | | writing of the comptroller's [department's] determination. |
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| 34 | 36 | | (f) If the comptroller determines the appraisal district |
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| 35 | 37 | | has failed to substantially implement the recommendations of the |
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| 36 | 38 | | report as indicated in subsection (d), the comptroller shall notify |
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| 37 | 39 | | and refer the case to the Texas Department of Licensing and |
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| 38 | 40 | | Regulation to take all reasonable and necessary remedial action, |
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| 39 | 41 | | including the imposition of administrative penalties and/or |
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| 40 | 42 | | sanctions under Occupations Code, Chapters 51 and 1151, against the |
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| 41 | 43 | | chief appraiser for the noncompliant appraisal district. The |
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| 42 | 44 | | comptroller shall provide all necessary support and resources to |
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| 43 | 45 | | support any enforcement action taken by the Texas Department of |
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| 44 | 46 | | Licensing and Regulation under this section. |
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| 45 | 47 | | SECTION 2. Section 1151.204(c)(1), Occupations Code is |
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| 46 | 48 | | repealed. |
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| 47 | 49 | | SECTION 3. This Act takes effect on September 1, 2025. |
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