Bill Text: TX HB2249 | 2023-2024 | 88th Legislature | Engrossed

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Bill Title: Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2023-04-18 - Referred to Local Government [HB2249 Detail]

Download: Texas-2023-HB2249-Engrossed.html

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88R1317 DRS-D
By: Metcalf H.B. No. 2249

A BILL TO BE ENTITLED
AN ACT
relating to the selection and administration of an appraisal review
board in certain counties; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. 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 in the selection of appraisal review board members, if
applicable. The officer shall deliver to the local administrative
district judge 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. The officer
may not influence the process for selecting appraisal review board
members.
SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
adding Sections 6.4101 and 6.4102 to read as follows:
Sec. 6.4101. APPRAISAL REVIEW BOARD ELECTION AND PROCEDURES
IN CERTAIN COUNTIES. (a) This section applies only to a county
that:
(1) has a population of more than 400,000; and
(2) is adjacent to a county with a population of more
than 3.3 million and no other counties with a population of more
than 300,000.
(b) An appraisal review board is established for an
appraisal district established in a county described by Subsection
(a). Section 6.41 does not apply to an appraisal review board
established under this section.
(c) The board consists of three members elected by the
voters of the county at the general election for state and county
officers. The members serve two-year terms beginning January 1 of
odd-numbered years.
(d) To be eligible to serve on the board, an individual must
be a resident of the county and must have resided in the county for
at least two years before the date of the individual's election or
appointment.
(e) A vacancy on the appraisal review board is filled by
appointment by resolution of a majority of the appraisal district
board of directors.
(f) For purposes of Chapter 87, Local Government Code,
grounds for removal of a member of an appraisal review board
include:
(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;
(3) evidence of repeated bias or misconduct; or
(4) failure to complete a course required by Section
5.041.
(g) Notwithstanding Section 6.42(a), the appraisal review
board by resolution shall select a chairman and a secretary from
among the board's members. The board is encouraged to select as
chairman a member of the board, if any, who has a background in law
and property appraisal.
Sec. 6.4102. BALLOT PROCEDURES FOR APPRAISAL REVIEW BOARD
MEMBER; FILING FEE. (a) This section applies only to an appraisal
review board member required to be elected under Section 6.4101.
(b) Except as provided by this section, Chapter 144,
Election Code, applies to a candidate for the office of member of
the appraisal review board of an appraisal district.
(c) An application for a place on the ballot must be filed
with the county judge of the county for which the appraisal district
is established and be accompanied by a filing fee of $250.
(d) A filing fee received under this section shall be
deposited in the county treasury to the credit of the county general
fund.
SECTION 3. Section 6.411(c-1), Tax Code, is amended to read
as follows:
(c-1) This section does not apply to communications with a
member of an appraisal review board by the chief appraiser or
another employee or a member of the board of directors of an
appraisal district or a property tax consultant or attorney
representing a party to a proceeding before the appraisal review
board:
(1) during a hearing on a protest or other proceeding
before the appraisal review board;
(2) that constitute social conversation;
(3) that are specifically limited to and involve
administrative, clerical, or logistical matters related to the
scheduling and operation of hearings, the processing of documents,
the issuance of orders, notices, and subpoenas, and the operation,
appointment, composition, or attendance at training of the
appraisal review board; or
(4) that are necessary and appropriate to enable the
board of directors of the appraisal district, or the appraisal
review board if elected under Section 6.4101, to determine whether
to appoint, reappoint, or remove a person as a member or the
chairman or secretary of the appraisal review board.
SECTION 4. Section 6.412(d), Tax Code, is amended to read as
follows:
(d) A person is ineligible to serve on the appraisal review
board of an appraisal district established for a county with a
population of 120,000 or more if the person:
(1) is a former member of the board of directors,
former officer, or former employee of the appraisal district;
(2) served as a member of the governing body or officer
of a taxing unit for which the appraisal district appraises
property, until the fourth anniversary of the date the person
ceased to be a member or officer;
(3) appeared before the appraisal review board for
compensation during the two-year period preceding the date the
person is elected or appointed; or
(4) served for all or part of three previous terms as a
board member or auxiliary board member on the appraisal review
board.
SECTION 5. Section 6.413(a), Tax Code, is amended to read as
follows:
(a) An individual is not eligible to be elected or appointed
to or to serve on the appraisal review board established for 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 the appraisal district or with a taxing unit that participates
in the appraisal district.
SECTION 6. Section 6.414, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) This subsection applies only to an appraisal review
board elected under Section 6.4101. Notwithstanding Subsections
(a) and (b), the appraisal review board by resolution of a majority
of the members may provide for a number of auxiliary appraisal
review board members that the board considers appropriate to hear
taxpayer protests before the appraisal review board and to assist
the board in performing its duties. The appraisal review board
shall prepare a list of names of potential auxiliary board members
who meet the qualifications for appointment as an auxiliary board
member and submit the list to the commissioners court of the county
in which the appraisal district is established. An auxiliary board
member is appointed by the commissioners court of the county in
which the appraisal district is established from the list of
potential members provided by the appraisal review board and is
subject to the same eligibility requirements and restrictions as a
board member under Sections 6.41, 6.411, 6.412, and 6.413. An
auxiliary board member is appointed for a two-year term. A vacancy
among the auxiliary board members is filled in the same manner as
the original appointment to the appraisal review board.
SECTION 7. Section 41.66(g), Tax Code, is amended to read as
follows:
(g) At the beginning of a hearing on a protest, each member
of the appraisal review board hearing the protest must sign an
affidavit stating that the board member has not communicated with
another person in violation of Subsection (f). If a board member
has communicated with another person in violation of Subsection
(f), the member must be recused from the proceeding and may not
hear, deliberate on, or vote on the determination of the protest.
The board of directors of the appraisal district shall adopt and
implement a policy concerning the temporary replacement of an
appraisal review board member who has communicated with another
person in violation of Subsection (f), except that an appraisal
review board elected under Section 6.4101 shall adopt and implement
its own policy instead of the board of directors of the appraisal
district.
SECTION 8. (a) Appraisal review board members shall be
elected under Section 6.4101, Tax Code, as added by this Act,
beginning with the general election conducted in 2024. Members
then elected take office January 1, 2025.
(b) The change in the manner of selection of appraisal
review board members made by Section 6.4101, Tax Code, as added by
this Act, does not affect the selection of members who serve on the
board before January 1, 2025.
(c) The term of an appraisal review board member in an
appraisal district established for a county described by Section
6.4101, Tax Code, as added by this Act, serving on December 31,
2024, expires on January 1, 2025.
(d) Auxiliary members may be appointed under Section
6.414(h), Tax Code, as added by this Act, by a commissioners court
on or after January 1, 2025.
(e) The change in the manner of selection of auxiliary
members made by Section 6.414(h), Tax Code, as added by this Act,
does not affect the selection of auxiliary members who serve before
January 1, 2025.
(f) The term of an auxiliary member in an appraisal district
established for a county described by Section 6.4101, Tax Code, as
added by this Act, serving on December 31, 2024, expires on January
1, 2025.
SECTION 9. (a) Except as otherwise provided by this
section, this Act takes effect January 1, 2025.
(b) This section, Section 6.4102, Tax Code, as added by this
Act, and Section 8 of this Act take effect January 1, 2024.