89R11979 PRL-D
By: Buckley H.B. No. 5527
A BILL TO BE ENTITLED
AN ACT
relating to the selection, terms, and removal of members of the
board of directors and appraisal review board of certain appraisal
districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 6.03, Tax Code, is amended
to read as follows:
Sec. 6.03. BOARD OF DIRECTORS [IN LESS POPULOUS COUNTIES].
SECTION 2. The heading to Section 6.033, Tax Code, is
amended to read as follows:
Sec. 6.033. RECALL OF [APPOINTED] DIRECTOR.
SECTION 3. Section 6.033(a), Tax Code, is amended to read as
follows:
(a) The governing body of a taxing unit may call for the
recall of a [an appointed] member of the board of directors of an
appraisal district appointed under Section 6.03 for whom the taxing
unit cast any of its votes in the appointment of the board. The call
must be in the form of a resolution, be filed with the chief
appraiser of the appraisal district, and state that the taxing unit
is calling for the recall of the member. If a resolution calling
for the recall of a board member is filed under this subsection, the
chief appraiser, not later than the 10th day after the date of
filing, shall deliver a written notice of the filing of the
resolution and the date of its filing to the presiding officer of
the governing body of each taxing unit entitled to vote in the
appointment of board members.
SECTION 4. Section 6.036(a), Tax Code, is amended to read as
follows:
(a) An individual is not eligible to be [a candidate for, to
be] appointed to [,] or to serve on the board of directors of an
appraisal district if the individual or a business entity in which
the individual has a substantial interest is a party to a contract
with:
(1) the appraisal district; or
(2) a taxing unit that participates in the appraisal
district, if the contract relates to the performance of an activity
governed by this title.
SECTION 5. Section 6.052(f), Tax Code, is amended to read as
follows:
(f) The taxpayer liaison officer is responsible for
providing clerical assistance to the local administrative district
judge [applicable appointing authority prescribed by Section
6.41(d)] in the selection of appraisal review board members and for
publicizing the availability of positions on the appraisal review
board. The officer shall deliver to the local administrative
district judge [applicable appointing authority] any applications
to serve on the board that are submitted to the officer and shall
perform other duties as requested by the local administrative
district judge [applicable appointing authority]. The officer may
not influence the process for selecting appraisal review board
members.
SECTION 6. Sections 6.41(d), (d-1), (d-2), (d-3), (d-5),
(d-9), (d-10), (e), (f), (g), (i), and (j), Tax Code, are amended to
read as follows:
(d) Members of the board are appointed by the [applicable
appointing authority. For an appraisal district to which Section
6.03 applies, the appointing authority is the] local administrative
district judge under Subchapter D, Chapter 74, Government Code, in
the county in which the appraisal district is established. [For an
appraisal district to which Section 6.0301 applies, the appointing
authority is the board of directors of the district.] A vacancy on
the board is filled in the same manner for the unexpired portion of
the term.
(d-1) All applications submitted to the appraisal district
or to the appraisal review board from persons seeking appointment
as a member of the appraisal review board shall be delivered to the
local administrative district judge [applicable appointing
authority]. The appraisal district may provide the local
administrative district judge [appointing authority] with
information regarding whether an applicant for appointment to or a
member of the board owes any delinquent ad valorem taxes to a taxing
unit participating in the appraisal district.
(d-2) A local administrative district judge [acting as an
appointing authority] may make appointments to the board directly
or may, by written order, appoint from three to five persons to
perform the duties of appraisal review board commissioner. If the
local administrative district judge chooses to appoint appraisal
review board commissioners, each commissioner shall possess the
same qualifications as those required of an appraisal review board
member.
(d-3) The local administrative district judge [applicable
appointing authority] shall cause the proper officer to notify
appointees to the board of their appointment, and when and where
they are to appear.
(d-5) The appraisal district of the county shall provide to
the local administrative district judge [applicable appointing
authority], or to the appraisal review board commissioners, as the
case may be, the number of appraisal review board positions that
require appointment and shall provide whatever reasonable
assistance is requested by the local administrative district judge
[applicable appointing authority] or the commissioners.
(d-9) In selecting individuals who are to serve as members
of the appraisal review board for an appraisal district described
by Subsection (b-2), the local administrative district judge [board
of directors of the district] shall select an adequate number of
qualified individuals to permit the chairman of the appraisal
review board to fill the positions on each special panel
established under Section 6.425.
(d-10) Upon selection of the individuals who are to serve as
members of the appraisal review board, the local administrative
district judge [applicable appointing authority] shall enter an
appropriate order designating such members and setting each
member's respective term of office, as provided elsewhere in this
section.
(e) Members of the board hold office for terms of two years
beginning January 1. The appraisal district board of directors by
resolution shall provide for staggered terms, so that the terms of
as close to one-half of the members as possible expire each year.
In making the initial or subsequent appointments, the [applicable
appointing authority, or the] local administrative district judge
or the judge's designee [if the appointing authority is the judge,]
shall designate those members who serve terms of one year as needed
to comply with this subsection.
(f) A member of the appraisal review board may be removed
from the board by the [applicable appointing authority, or the]
local administrative district judge or the judge's designee [if the
appointing authority is the judge]. Not later than the 90th day
after the date the board of directors, local administrative
district judge, or judge's designee that appointed a member of the
appraisal review board learns of a potential ground for removal of
the member, the board of directors, local administrative district
judge, or judge's designee, as applicable, shall remove the member
or find by official action that the member's removal is not
warranted. Grounds for removal are:
(1) a violation of Section 6.412, 6.413, 41.66(f), or
41.69;
(2) good cause relating to the attendance of members
at called meetings of the board as established by written policy
adopted by a majority of the appraisal district board of directors;
or
(3) evidence of repeated bias or misconduct.
(g) Subsection (a) does not preclude the boards of directors
of two or more adjoining appraisal districts from providing for the
operation of a consolidated appraisal review board by interlocal
contract. Members of a consolidated appraisal review board are
appointed jointly by the local administrative district judges
[applicable appointing authorities] in the counties in which the
appraisal districts that are parties to the contract are
established.
(i) A chief appraiser or another employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, a member of the board of directors of the
appraisal district [if the board is established for a district to
which Section 6.03 applies], a property tax consultant, or an agent
of a property owner commits an offense if the person communicates
with the local administrative district judge [applicable
appointing authority] regarding the appointment of appraisal
review board members. This subsection does not apply to:
(1) a communication between a member of the appraisal
review board and the local administrative district judge
[applicable appointing authority] regarding the member's
reappointment to the board;
(2) a communication between the taxpayer liaison
officer for the appraisal district and the local administrative
district judge [applicable appointing authority] in the course of
the performance of the officer's clerical duties so long as the
officer does not offer an opinion or comment regarding the
appointment of appraisal review board members;
(3) a communication between a chief appraiser or
another employee or agent of the appraisal district, a member of the
appraisal review board for the appraisal district, or a member of
the board of directors of the appraisal district [if the board is
established for a district to which Section 6.03 applies] and the
local administrative district judge [applicable appointing
authority] regarding information relating to or described by
Subsection (d-1), (d-5), or (f) of this section or Section
411.1296, Government Code;
(4) a communication between a property tax consultant
or a property owner or an agent of the property owner and the
taxpayer liaison officer for the appraisal district regarding
information relating to or described by Subsection (f). The
taxpayer liaison officer for the appraisal district shall report
the contents of the communication relating to or described by
Subsection (f) to the local administrative district judge
[applicable appointing authority]; or
(5) a communication between a property tax consultant
or a property owner or an agent of the property owner and the local
administrative district judge [applicable appointing authority]
regarding information relating to or described by Subsection (f).
(j) A chief appraiser or another employee or agent of an
appraisal district commits an offense if the person communicates
with a member of the appraisal review board for the appraisal
district, a member of the board of directors of the appraisal
district, or the local administrative district judge [, if the
judge is the appointing authority for the district,] regarding a
ranking, scoring, or reporting of the percentage by which the
appraisal review board or a panel of the board reduces the appraised
value of property.
SECTION 7. Section 6.42(a), Tax Code, is amended to read as
follows:
(a) A majority of the appraisal review board constitutes a
quorum. The local administrative district judge under Subchapter
D, Chapter 74, Government Code, [applicable appointing authority
prescribed by Section 6.41(d)] in the county in which the appraisal
district is established shall select a chairman and a secretary
from among the members of the appraisal review board. The judge
[applicable appointing authority] is encouraged to select as
chairman a member of the appraisal review board, if any, who has a
background in law and property appraisal.
SECTION 8. Section 6.425(e), Tax Code, is amended to read as
follows:
(e) Notwithstanding Subsection (d), the chairman of the
appraisal review board may appoint to a special panel described by
this section a member of the appraisal review board who does not
meet the qualifications prescribed by that subsection if:
(1) the number of persons appointed to the board by the
local administrative district judge who meet those qualifications
is not sufficient to fill the positions on each special panel; and
(2) the board member being appointed to the panel
holds a bachelor's degree in any field.
SECTION 9. The following provisions of the Tax Code are
repealed:
(1) Section 6.03(a);
(2) Sections 6.0301 and 6.032; and
(3) Section 6.41(d-2-1).
SECTION 10. Section 5.13, Chapter 1 (S.B. 2), Acts of the
88th Legislature, 2nd Called Session, 2023, is repealed.
SECTION 11. The term of an elected or appointed member of an
appraisal district board of directors serving on December 31, 2025,
expires January 1, 2026. Not later than December 31, 2025, the
taxing units participating in an appraisal district entitled to
appoint directors to the board shall appoint five directors, or the
number of directors established for the appraisal district under
Section 6.031, Tax Code, to serve terms that begin January 1, 2026.
SECTION 12. This Act takes effect September 1, 2025.