Bill Text: TX SB1807 | 2015-2016 | 84th Legislature | Introduced

---

Bill Title: Relating to the system for appraising property for ad valorem tax purposes; authorizing a fee.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-03-25 - Referred to Finance [SB1807 Detail]

Download: Texas-2015-SB1807-Introduced.html

---

By: Bettencourt S.B. No. 1807

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. Section 6.03, Tax Code, is amended by amending
Subsections (a), (b), (c), (k), and (l) and adding Subsections
(a-1), (a-2), (b-1), and (m) to read as follows:
(a) The appraisal district is governed by a board of seven
directors. Two directors are elected at the general election for
state and county officers by the voters of the county in which the
district is established, and five directors are appointed by the
taxing units that participate in the district as provided by this
section.
(a-1) The taxpayer liaison officer serves as a nonvoting
director. If the county assessor-collector is not appointed to the
board of directors, the county assessor-collector serves as a
nonvoting director. The county assessor-collector is ineligible to
serve if the board enters into a contract under Section 6.05(b) or
if the commissioners court of the county enters into a contract
under Section 6.24(b).
(a-2) To be eligible to serve on the board of directors, an
individual, other than a taxpayer liaison officer or a county
assessor-collector who serves [serving] as a nonvoting director,
must be a resident of the appraisal district and must have resided
in the district for at least two years immediately preceding the
date the individual takes office. To be eligible to be elected to
the board, an individual must be a resident of the county in which
the district is established. To be eligible to be appointed to the
board by the taxing units participating in the district, an
individual must be a member of the governing body or an elected
official of one of the appointing taxing units. [An individual who
is otherwise eligible to serve on the board is not ineligible
because of membership on the governing body of a taxing unit.] An
employee of a taxing unit that participates in the district is not
eligible to serve on the board as a member appointed by the taxing
units participating in the district unless the individual is also a
member of the governing body or an elected official of a taxing unit
that participates in the district.
(b) Members of the board of director, other than a taxpayer
liaison officer or a county assessor-collector who serves [serving]
as a nonvoting director, serve two-year terms. The terms of
directors elected at a general election begin on January 1 of
odd-numbered years. The terms of directors appointed by the taxing
units participating in the district begin [beginning] on January 1
of even-numbered years.
(b-1) Members of the board of directors, other than a
taxpayer liaison officer or a county assessor-collector who serves
as a nonvoting director, may not serve more than four consecutive
two-year terms.
(c) Members of the board of directors, other than a taxpayer
liaison officer or a county assessor-collector who serves [serving]
as a nonvoting director and other than the elected members, are
appointed by vote of the governing bodies of the incorporated
cities and towns, the school districts, the junior college
districts, and, if entitled to vote, the conservation and
reclamation districts that participate in the district and of the
county. A governing body may cast all its votes for one candidate
or distribute them among candidates for any number of
directorships. Conservation and reclamation districts are not
entitled to vote unless at least one conservation and reclamation
district in the district delivers to the chief appraiser a written
request to nominate and vote on the board of directors by June 1 of
each odd-numbered year. On receipt of a request, the chief
appraiser shall certify a list by June 15 of all eligible
conservation and reclamation districts that are imposing taxes and
that participate in the district.
(k) The governing body of each taxing unit entitled to vote
shall determine its vote by resolution and submit it to the chief
appraiser before December 15. The chief appraiser shall count the
votes, declare the five candidates who receive the largest
cumulative vote totals appointed [elected], and submit the results
before December 31 to the governing body of each taxing unit in the
district and to the candidates. For purposes of determining the
number of votes received by the candidates, the candidate receiving
the most votes of the conservation and reclamation district is
considered to have received all of the votes cast by conservation
and reclamation districts and the other candidates are considered
not to have received any votes of the conservation and reclamation
districts. The chief appraiser shall resolve a tie vote by any
method of chance.
(l) If a vacancy occurs in an appointive position on the
board of directors, other than a vacancy in the position held by a
taxpayer liaison officer or a county assessor-collector who serves
[serving] as a nonvoting director, each taxing unit that is
entitled to vote by this section may nominate by resolution adopted
by its governing body a candidate to fill the vacancy. The unit
shall submit the name of its nominee to the chief appraiser within
45 days after notification from the board of directors of the
existence of the vacancy, and the chief appraiser shall prepare and
deliver to the board of directors within the next five days a list
of the nominees. The board of directors shall appoint [elect] by
majority vote of its members one of the nominees to fill the
vacancy.
(m) If a vacancy occurs in an elective position on the board
of directors, the board of directors shall appoint by majority vote
of its members a person to fill the vacancy. A person appointed to
fill a vacancy in an elective position must have the qualifications
required of a director elected at a general election.
SECTION 2. Section 6.031, Tax Code, is amended to read as
follows:
Sec. 6.031. CHANGES IN BOARD MEMBERSHIP [OR SELECTION].
(a) The board of directors of an appraisal district, by resolution
adopted and delivered to each taxing unit participating in the
district before May [August] 15, may increase the number of members
on the board of directors of the district to not more than 13 or[,]
change the method or procedure for appointing the members appointed
by the taxing units participating in the district, or both, unless
the governing body of a taxing unit that is entitled to vote on the
appointment of board members adopts a resolution opposing the
change in the method or procedure for appointing those members[,]
and files it with the board of directors before June [September] 1.
If a change in the method or procedure for appointing those members
is rejected, the board shall notify, in writing, each taxing unit
participating in the district before June [September] 15.
(b) The taxing units participating in an appraisal district
may increase the number of members on the board of directors of the
district to not more than 13 or[,] change the method or procedure
for appointing the members appointed by the taxing units
participating in the district, or both, if the governing bodies of
three-fourths of the taxing units that are entitled to vote on the
appointment of board members adopt resolutions providing for the
change. However, a change under this subsection in the method or
procedure for selecting members appointed by the taxing units
participating in the district is not valid if it reduces the voting
entitlement of one or more taxing units that do not adopt a
resolution proposing it to less than a majority of the voting
entitlement under Section 6.03 [of this code] or if it reduces the
voting entitlement of any taxing unit that does not adopt a
resolution proposing it to less than 50 percent of its voting
entitlement under Section 6.03 [of this code] and if that taxing
unit's allocation of the budget is not reduced to the same
proportional percentage amount, or if it expands the types of
taxing units that are entitled to vote on appointment of board
members.
(b-1) If an appraisal district increases the number of
members on the board of directors of the district or changes the
method or procedure for appointing the members appointed by the
taxing units participating in the district as provided by this
section, the board of directors by resolution shall provide for the
junior college districts that participate in the appraisal district
to collectively participate in the selection of those directors in
the same manner as the school district that imposes the lowest total
dollar amount of property taxes in the appraisal district among all
of the school districts with representation in the appraisal
district. A resolution adopted under this section is not subject to
rejection by a resolution opposing the change filed with the board
of directors by a taxing unit under Subsection (a).
(c) An official copy of a resolution under Subsection (b)
[this section] must be filed with the chief appraiser of the
appraisal district after May [June] 30 and before August [October]
1 [of a year in which board members are appointed] or the resolution
is ineffective.
(d) Before August 15 [October 5 of each year in which board
members are appointed], the chief appraiser shall determine whether
a sufficient number of eligible taxing units have filed valid
resolutions proposing a change under Subsection (b) for the change
to take effect. The chief appraiser shall notify each taxing unit
participating in the district of each change that is adopted before
August 30[October 10]. A change in the method or procedure for
selecting members appointed by the taxing units participating in
the district that is adopted takes effect on the date the chief
appraiser notifies the taxing units of the change. An increase in
the number of members of the board takes effect on January 1 of the
first year after the date the chief appraiser notifies the taxing
units of the increase.
(e) If the number of members of the board is increased under
this section, at least one-half of the number of additional
positions on the board must be elective positions filled in the
manner provided by Section 6.03. The board of directors by majority
vote of its members may increase the number of members to be elected
to more than the minimum number required by this subsection.
(f) A change in [membership or] selection of the board
members appointed by the taxing units participating in the district
made as provided by this section remains in effect until changed in
a manner provided by this section or rescinded by a resolution of a
majority of the governing bodies that are entitled to vote on
appointment of board members under Section 6.03 [of this code].
(g)[(f)] A provision of Section 6.03 [of this code] that is
subject to change under this section but is not expressly changed by
resolution of a sufficient number of eligible taxing units remains
in effect.
(h)[(g)] For purposes of this section, the conservation and
reclamation districts in an appraisal district are considered to be
entitled to vote on the appointment of appraisal district directors
if:
(1) a conservation and reclamation district has filed
a request to the chief appraiser to nominate and vote on directors
in the current year as provided by Section 6.03(c); or
(2) conservation and reclamation districts were
entitled to vote on the appointment of directors in the appraisal
district in the most recent year in which directors were appointed
under Section 6.03.
SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.032 to read as follows:
Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING
FEE. (a) Except as provided by this section, Chapter 144,
Election Code, applies to a candidate for an elective position on an
appraisal district board of directors.
(b) An application for a place on the ballot must be filed
with the county judge of the county in which the appraisal district
is established and be accompanied by a filing fee of:
(1) $750 for a county with a population of less than
200,000 ; or
(2) $1,250 for a county with a population of 200,000 or
more.
(c) A candidate's name may appear on the ballot only as an
independent candidate.
(d) A filing fee received under this section shall be
deposited in the county treasury to the credit of the county general
fund.
SECTION 4. Section 6.033, Tax Code, is amended to read as
follows:
Sec. 6.033. RECALL OF APPOINTED DIRECTOR. (a) The
governing body of a taxing unit may call for the recall of a member
of the board of directors of an appraisal district appointed by the
taxing units participating in the district under Section 6.03 [of
this code] for whom the unit cast any of its votes in the
appointment of the appointive board members. The call must be in
the form of a resolution, be filed with the chief appraiser of the
appraisal district, and state that the 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.
(b) On or before the 30th day after the date on which a
resolution calling for the recall of a member of the board appointed
by the taxing units participating in the district is filed, the
governing body of a taxing unit that cast any of its votes in the
appointment of the board for that member may vote to recall the
member by resolution submitted to the chief appraiser. Each taxing
unit is entitled to the same number of votes in the recall as it cast
for that member in the member's appointment to [of] the board. The
governing body of the taxing unit calling for the recall may cast
its votes in favor of the recall in the same resolution in which it
called for the recall.
(c) Not later than the 10th day after the last day provided
by this section for voting in favor of the recall, the chief
appraiser shall count the votes cast in favor of the recall. If the
number of votes in favor of the recall equals or exceeds a majority
of the votes cast for the member in the member's appointment to [of]
the board, the member is recalled and ceases to be a member of the
board. The chief appraiser shall immediately notify in writing the
presiding officer of the appraisal district board of directors and
of the governing body of each taxing unit that voted in the recall
election of the outcome of the recall election. If the presiding
officer of the appraisal district board of directors is the member
whose recall was voted on, the chief appraiser shall also notify the
secretary of the appraisal district board of directors of the
outcome of the recall election.
(d) If a vacancy occurs on the board of directors after the
recall of a member of the board under this section, the taxing units
that were entitled to vote in the recall election shall appoint a
new board member to the vacancy. Each taxing unit is entitled to
the same number of votes as it originally cast to appoint the
recalled board member. Each taxing unit entitled to vote may
nominate one candidate by resolution adopted by its governing body.
The presiding officer of the governing body of the unit shall submit
the name of the unit's nominee to the chief appraiser on or before
the 30th day after the date it receives notification from the chief
appraiser of the result of the recall election. On or before the
15th day after the last day provided for a nomination to be
submitted, the chief appraiser shall prepare a ballot, listing the
candidates nominated alphabetically according to each candidate's
surname, and shall deliver a copy of the ballot to the presiding
officer of the governing body of each taxing unit that is entitled
to vote. On or before the 15th day after the date on which a taxing
unit's ballot is delivered, the governing body of the taxing unit
shall determine its vote by resolution and submit it to the chief
appraiser. On or before the 15th day after the last day on which a
taxing unit may vote, the chief appraiser shall count the votes,
declare the candidate who received the largest vote total
appointed, and submit the results to the presiding officer of the
governing body of the appraisal district and of each taxing unit in
the district and to the candidates. The chief appraiser shall
resolve a tie vote by any method of chance.
(e) If the members appointed by the taxing units
participating in the district to the board of directors of an
appraisal district are [is] appointed by a method or procedure
adopted under Section 6.031 [of this code], the governing bodies of
the taxing units that voted for or otherwise participated in the
appointment of a member of the board may recall that member and
appoint a new member to the vacancy by any method adopted by
resolution of a majority of those governing bodies. If the
appointment was by election by the taxing units participating in
the district, the method of recall and of appointing a new member to
the vacancy is not valid unless it provides that each taxing unit is
entitled to the same number of votes in the recall and in the
appointment to fill the vacancy as the unit [it] originally cast for
the member being recalled.
SECTION 5. 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 6. Section 6.037, Tax Code, is amended to read as
follows:
Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION
DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a
reference to the taxing units entitled to vote on the appointment of
appraisal district board members includes the conservation and
reclamation districts participating in the appraisal district,
without regard to whether the conservation and reclamation
districts are currently entitled to do so under Section 6.03(c). In
a provision of this title other than Section 6.03 or 6.031 that
grants authority to a majority or other number of the taxing units
entitled to vote on the appointment of appraisal district
directors, including the disapproval of the appraisal district
budget under Section 6.06 [and the disapproval of appraisal
district board actions under Section 6.10], the conservation and
reclamation districts participating in the appraisal district are
given the vote or authority of one taxing unit. That vote or
authority is considered exercised only if a majority of the
conservation and reclamation districts take the same action to
exercise that vote or authority. Otherwise, the conservation and
reclamation districts are treated in the same manner as a single
taxing unit that is entitled to act but does not take any action on
the matter.
SECTION 7. Section 6.05(j), Tax Code, is amended to read as
follows:
(j) The board of directors of an appraisal district may
employ a general counsel to the board [district] to serve at the
will of the board. The general counsel shall provide counsel
directly to the board and perform other duties and responsibilities
as determined by the board. The general counsel is entitled to
compensation as provided by the budget adopted by the board. If the
board employs a general counsel under this subsection the board
shall, in the budget adopted by the board, provide for an amount
equal to the compensation paid to the general counsel employed by
the board that may be used to pay a general counsel employed by the
appraisal review board under Section 6.43(a).
SECTION 8. Sections 6.052(a) and (c), Tax Code, are amended
to read as follows:
(a) The board of directors of [for] an appraisal district
[created for a county with a population of more than 120,000] shall
appoint a taxpayer liaison officer who shall serve at the pleasure
of the board. The taxpayer liaison officer shall administer the
public access functions required by Sections 6.04(d), (e), and (f),
and is responsible for resolving disputes not involving matters
that may be protested under Section 41.41. In addition, the
taxpayer liaison officer is responsible for receiving, and
compiling a list of, comments and suggestions filed by the chief
appraiser, a property owner, or a property owner's agent concerning
the matters listed in Section 5.103(b) or any other matter related
to the fairness and efficiency of the appraisal review board
established for the appraisal district. The taxpayer liaison
officer shall forward to the comptroller comments and suggestions
filed under this subsection in the form and manner prescribed by the
comptroller.
(c) The taxpayer liaison officer shall report to the board
at each meeting on the status of all comments and suggestions filed
with the officer under Subsection (a) [of this section] and all
complaints filed with the board under Section 6.04(g). A taxpayer
liaison officer for an appraisal district described by Section
6.41(d-1) shall also make the report required by this subsection to
the local administrative district judge.
SECTION 9. Section 6.42(a), Tax Code, is amended to read as
follows:
(a) A majority of the appraisal review board constitutes a
quorum. The appraisal review board [of directors of the appraisal
district] by resolution shall select a chairman and a secretary
from among its [the] members [of the appraisal review board]. The
appraisal review board [of directors of the appraisal district] is
encouraged to select as chairman [of the appraisal review board] a
member of the appraisal review board, if any, who has a background
in law and property appraisal.
SECTION 10. Section 52.092, Election Code, is amended by
adding Subsection (k) to read as follows:
(k) The secretary of state shall prescribe procedures for
listing the office of appraisal district director on the ballot.
SECTION 11. Sections 6.034 and 6.10, Tax Code, are
repealed.
SECTION 12. (a) The appropriate number of appraisal
district directors holding elective positions shall be elected in
each appraisal district as provided by Section 6.03, Tax Code, as
amended by this Act, and Section 6.032, Tax Code, as added by this
Act, beginning with the general election for state and county
officers conducted in 2016. Members then elected take office
January 1, 2017.
(b) The change in law made by this Act does not affect the
selection of appraisal district directors serving before January 1,
2017.
(c) A director of an appraisal district that has adopted
staggered terms for directors under Section 6.034, Tax Code, who is
appointed to a term that begins on January 1, 2017, serves a
one-year term.
SECTION 13. (a) Except as provided by Subsection (b) of
this section, this Act takes effect January 1, 2017.
(b) This section and Sections 10 and 12 of this Act take
effect September 1, 2015.