Bill Text: TX HB2253 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the selection of the chief appraiser of an appraisal district in certain counties; authorizing a fee.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-09 - Referred to Ways & Means [HB2253 Detail]

Download: Texas-2023-HB2253-Introduced.html
  88R1311 DRS-D
 
  By: Metcalf H.B. No. 2253
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the selection of the chief appraiser of an appraisal
  district in certain counties; authorizing a fee.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.15, Tax Code, is amended to read as
  follows:
         Sec. 1.15.  APPRAISERS FOR TAXING UNITS PROHIBITED.  (a)
  Except as provided by Subsection (b), a [A] taxing unit may not
  employ any person for the purpose of appraising property for
  taxation purposes.
         (b)  A taxing unit that participates in an appraisal district
  established in a county other than a county to which Section 6.0502
  applies may employ a person for the purpose described by Subsection
  (a) of this section [except] to the extent necessary to perform a
  contract under Section 6.05(b) [of this code].
         SECTION 2.  Sections 6.035(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  An individual is ineligible to serve on an appraisal
  district board of directors and is disqualified from service or
  employment as chief appraiser if the individual:
               (1)  is related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to an individual who is engaged in the business of
  appraising property for compensation for use in proceedings under
  this title or of representing property owners for compensation in
  proceedings under this title in the appraisal district; or
               (2)  owns property on which delinquent taxes have been
  owed to a taxing unit for more than 60 days after the date the
  individual knew or should have known of the delinquency unless:
                     (A)  the delinquent taxes and any penalties and
  interest are being paid under an installment payment agreement
  under Section 33.02; or
                     (B)  a suit to collect the delinquent taxes is
  deferred or abated under Section 33.06 or 33.065.
         (b)  A member of an appraisal district board of directors or
  a chief appraiser commits an offense if the board member or chief
  appraiser continues to hold office or [the chief appraiser] remains
  employed knowing that an individual related within the second
  degree by consanguinity or affinity, as determined under Chapter
  573, Government Code, to the board member or chief appraiser is
  engaged in the business of appraising property for compensation for
  use in proceedings under this title or of representing property
  owners for compensation in proceedings under this title in the same
  appraisal district in which the board member or chief appraiser
  serves or [the chief appraiser] is employed. An offense under this
  subsection is a Class B misdemeanor.
         (d)  An appraisal performed by a chief appraiser in a private
  capacity or by an individual related within the second degree by
  consanguinity or affinity, as determined under Chapter 573,
  Government Code, to the chief appraiser may not be used as evidence
  in a protest or challenge under Chapter 41 or an appeal under
  Chapter 42 concerning property that is taxable in the same
  appraisal district in which the chief appraiser serves or is
  employed.
         SECTION 3.  Subchapter A, Chapter 6, Tax Code, is amended by
  adding Sections 6.0502 and 6.0503 to read as follows:
         Sec. 6.0502.  ADMINISTRATION OF APPRAISAL OFFICE IN CERTAIN
  COUNTIES BY ELECTED CHIEF APPRAISER. (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)  Sections 6.05(b), (c), and (d) do not apply to an
  appraisal district established in a county to which this section
  applies.
         (c)  The board of directors of an appraisal district
  established in a county to which this section applies may contract
  with an appraisal office in another district to perform the duties
  of the appraisal office for the district.
         (d)  The chief appraiser is the chief administrator of the
  appraisal office for an appraisal district established in a county
  to which this section applies. The chief appraiser is elected at the
  general election for state and county officers by the voters of the
  county in which the appraisal district is established.  The chief
  appraiser serves a two-year term beginning January 1 of each
  odd-numbered year.  To be eligible to serve as chief appraiser, an
  individual must be a resident of the county in which the appraisal
  district is established and must have resided in the county for at
  least four years preceding the date the individual takes office.
         (e)  The chief appraiser of an appraisal district
  established in a county to which this section applies is entitled to
  compensation as provided by the budget adopted by the board of
  directors.  The chief appraiser's compensation may not be directly
  or indirectly linked to an increase in the total market, appraised,
  or taxable value of property in the appraisal district.  The chief
  appraiser may employ and compensate professional, clerical, and
  other personnel as provided by the budget, with the exception of a
  general counsel to the appraisal district.
         (f)  A vacancy in the office of chief appraiser of an
  appraisal district established in a county to which this section
  applies is filled by the commissioners court of the applicable
  county.
         (g)  For purposes of removal under Chapter 87, Local
  Government Code, "incompetency" in the case of a chief appraiser of
  an appraisal district established in a county to which this section
  applies includes failure to complete the course of training
  required by Section 5.042 within the period prescribed by that
  section.
         (h)  Section 6.0501 does not apply to an appraisal district
  established in a county to which this section applies.
         (i)  For purposes of an appraisal district established in a
  county to which this section applies, a reference in law to a chief
  appraiser as an employee of an appraisal district shall be
  construed to refer to the elected chief appraiser of the applicable
  appraisal district and may not be construed in a manner
  inconsistent with this section.
         Sec. 6.0503.  BALLOT PROCEDURES FOR CHIEF APPRAISER; FILING
  FEE.  (a)  This section applies only to a chief appraiser required
  to be elected under Section 6.0502.
         (b)  Except as provided by this section, Chapter 144,
  Election Code, applies to a candidate for the office of chief
  appraiser 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 $1,250.
         (d)  A filing fee received under this section shall be
  deposited in the county treasury to the credit of the county general
  fund.
         SECTION 4.  Section 22.28(d), Tax Code, is amended to read as
  follows:
         (d)  To help defray the costs of administering this chapter,
  a collector who collects a penalty imposed under Subsection (a)
  shall remit to the appraisal district of [that employs] the chief
  appraiser who imposed the penalty an amount equal to five percent of
  the penalty amount collected.
         SECTION 5.  Section 1151.164, Occupations Code, is amended
  to read as follows:
         Sec. 1151.164.  CHIEF APPRAISER TRAINING PROGRAM.  (a)  The
  department shall implement a training program for newly elected or
  appointed chief appraisers and shall prescribe the curriculum for
  the training program as provided by this section.
         (b)  The training program must provide the chief appraiser 
  [appointee] with information regarding:
               (1)  this chapter;
               (2)  the programs operated by the department;
               (3)  the role and functions of the department;
               (4)  the rules of the commission, with an emphasis on
  the rules that relate to ethical behavior;
               (5)  the role and functions of the chief appraiser, the
  appraisal district board of directors, and the appraisal review
  board;
               (6)  the importance of maintaining the independence of
  an appraisal office from political pressure;
               (7)  the importance of prompt and courteous treatment
  of the public;
               (8)  the finance and budgeting requirements for an
  appraisal district, including appropriate controls to ensure that
  expenditures are proper; and
               (9)  the requirements of:
                     (A)  the open meetings law, Chapter 551,
  Government Code;
                     (B)  the public information law, Chapter 552,
  Government Code;
                     (C)  the administrative procedure law, Chapter
  2001, Government Code;
                     (D)  other laws relating to public officials,
  including conflict-of-interest laws; and
                     (E)  the standards of ethics imposed by the
  Uniform Standards of Professional Appraisal Practice.
         SECTION 6.  (a)  The chief appraisers of an appraisal
  district established in a county described by Section 6.0502, Tax
  Code, as added by this Act, shall be elected beginning with the
  primary and general elections conducted in 2024.  The chief
  appraiser then elected takes office January 1, 2025.
         (b)  The change in the manner of selection of chief appraiser
  made by this Act for an appraisal district established in a county
  described by Section 6.0502, Tax Code, as added by this Act, does
  not affect the selection of a chief appraiser who is appointed by
  the appraisal district board of directors before January 1, 2024,
  and that person continues to serve at the pleasure of the board of
  directors as provided by the former law until removed by the board
  of directors or until the person elected as chief appraiser for the
  term that begins January 1, 2025, has qualified for office.
         SECTION 7.  (a)  Except as otherwise provided by this
  section, this Act takes effect January 1, 2025.
         (b)  This section, Section 6.0503, Tax Code, as added by this
  Act, and Section 6 of this Act take effect September 1, 2023.
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