Bill Text: TX HB2719 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the election of the board of directors of an appraisal district.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-05-01 - Left pending in committee [HB2719 Detail]
Download: Texas-2019-HB2719-Introduced.html
86R8967 JES-F | ||
By: Pacheco | H.B. No. 2719 |
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relating to the election of the board of directors of an appraisal | ||
district. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 5.12(b), Tax Code, is amended to read as | ||
follows: | ||
(b) At the written request of the governing bodies of a | ||
majority of the taxing units participating in an appraisal district | ||
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shall audit the performance of the appraisal district. The | ||
governing bodies may request a general audit of the performance of | ||
the appraisal district or may request an audit of only one or more | ||
particular duties, practices, functions, departments, or other | ||
appraisal district matters. | ||
SECTION 2. Section 5.13(h), Tax Code, is amended to read as | ||
follows: | ||
(h) At any time after the request for an audit is made, the | ||
comptroller may discontinue the audit in whole or in part if | ||
requested to do so by: | ||
(1) the governing bodies of a majority of the taxing | ||
units participating in the district, if the audit was requested by a | ||
majority of those units; or | ||
(2) the taxpayers who requested the audit, [ |
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SECTION 3. Section 6.03, Tax Code, is amended by amending | ||
Subsections (a) and (l) and adding Subsection (a-1) to read as | ||
follows: | ||
(a) The appraisal district is governed by a board of five | ||
directors. Each director is elected at large by the voters of the | ||
county. The [ |
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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). The directors other than the county | ||
assessor-collector are elected at the general election for state | ||
and county officers and serve two-year terms beginning on January 1 | ||
of odd-numbered years. Candidacy for an election under this | ||
section is governed by Chapter 144, Election Code. A filing fee is | ||
not required to become a candidate. | ||
(a-1) To be eligible to serve on the board of directors, an | ||
individual other than the [ |
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appraisal district is established [ |
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resided in the appraisal district for at least two years | ||
immediately preceding the date the individual takes office. [ |
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(l) A [ |
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other than a vacancy in the position held by the [ |
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assessor-collector is filled for the remainder of the unexpired | ||
term by appointment by a majority of the remaining directors. A | ||
person appointed to fill a vacancy on the board of directors must | ||
meet the qualifications of the vacated position [ |
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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 6.051(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The acquisition or conveyance of real property or the | ||
construction or renovation of a building or other improvement by an | ||
appraisal district must be approved by the governing bodies of | ||
three-fourths of the taxing units that participate in the district | ||
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of directors by resolution may propose a property transaction or | ||
other action for which this subsection requires approval of the | ||
taxing units. The chief appraiser shall notify the presiding | ||
officer of each governing body entitled to vote on the approval of | ||
the proposal by delivering a copy of the board's resolution, | ||
together with information showing the costs of other available | ||
alternatives to the proposal. On or before the 30th day after the | ||
date the presiding officer receives notice of the proposal, the | ||
governing body of a taxing unit by resolution may approve or | ||
disapprove the proposal. If a governing body fails to act on or | ||
before that 30th day or fails to file its resolution with the chief | ||
appraiser on or before the 10th day after that 30th day, the | ||
proposal is treated as if it were disapproved by the governing body. | ||
SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are | ||
amended to read as follows: | ||
(a) Each year the chief appraiser shall prepare a proposed | ||
budget for the operations of the district for the following tax year | ||
and shall submit copies to each taxing unit participating in the | ||
district and to the district board of directors before June 15. The | ||
chief appraiser [ |
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proposed position, the proposed salary for the position, all | ||
benefits proposed for the position, each proposed capital | ||
expenditure, and an estimate of the amount of the budget that will | ||
be allocated to each taxing unit. Each taxing unit that | ||
participates in the district [ |
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public inspection at its principal administrative office. | ||
(b) The board of directors shall hold a public hearing to | ||
consider the budget. The secretary of the board shall deliver to | ||
the presiding officer of the governing body of each taxing unit | ||
participating in the district not later than the 10th day before the | ||
date of the hearing a written notice of the date, time, and place | ||
fixed for the hearing. The board shall complete its hearings, make | ||
any amendments to the proposed budget it desires, and finally | ||
approve a budget before September 15. If governing bodies of a | ||
majority of the taxing units participating in the district | ||
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resolutions disapproving a budget and file them with the secretary | ||
of the board within 30 days after its adoption, the budget does not | ||
take effect, and the board shall adopt a new budget within 30 days | ||
of the disapproval. | ||
(i) The fiscal year of an appraisal district is the calendar | ||
year unless the governing bodies of three-fourths of the taxing | ||
units participating in the district [ |
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different fiscal year and file them with the secretary of the board | ||
not more than 12 and not less than eight months before the first day | ||
of the fiscal year proposed by the resolutions. If the fiscal year | ||
of an appraisal district is changed under this subsection, the | ||
chief appraiser shall prepare a proposed budget for the fiscal year | ||
as provided by Subsection (a) [ |
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of the seventh month preceding the first day of the fiscal year | ||
established by the change, and the board of directors shall adopt a | ||
budget for the fiscal year as provided by Subsection (b) [ |
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day of the fiscal year established by the change. Unless the | ||
appraisal district adopts a different method of allocation under | ||
Section 6.061 [ |
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taxing unit shall be calculated as provided by Subsection (d) of | ||
this section using the amount of property taxes imposed by each | ||
participating taxing unit in the most recent tax year preceding the | ||
fiscal year established by the change for which the necessary | ||
information is available. Each taxing unit shall pay its | ||
allocation as provided by Subsection (e) [ |
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that the first payment shall be made before the first day of the | ||
fiscal year established by the change and subsequent payments shall | ||
be made quarterly. In the year in which a change in the fiscal year | ||
occurs, the budget that takes effect on January 1 of that year may | ||
be amended as necessary as provided by Subsection (c) [ |
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SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended | ||
to read as follows: | ||
(b) The taxing units participating in an appraisal district | ||
may adopt a different method of allocating the costs of operating | ||
the district if the governing bodies of three-fourths of the taxing | ||
units that participate in the district [ |
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other method. However, a change under this subsection is not valid | ||
if it requires any taxing unit to pay a greater proportion of the | ||
appraisal district's costs than the unit would pay under Section | ||
6.06 [ |
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that unit. | ||
(e) A change in allocation of district costs made as | ||
provided by this section remains in effect until changed in a manner | ||
provided by this section or rescinded by resolution of a majority of | ||
the governing bodies of the taxing units that participate in the | ||
district [ |
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SECTION 8. Section 6.063(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The report of the audit is a public record. A copy of | ||
the report shall be delivered to the presiding officer of the | ||
governing body of each taxing unit that participates in the | ||
district [ |
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for inspection at the appraisal office. | ||
SECTION 9. Section 6.15(c), Tax Code, is amended to read as | ||
follows: | ||
(c) Subsections (a) and (b) do not apply to a routine | ||
communication between the chief appraiser and the county | ||
assessor-collector that relates to the administration of an | ||
appraisal roll, including a communication made in connection with | ||
the certification, correction, or collection of an account, | ||
regardless of whether the county assessor-collector serves on [ |
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SECTION 10. The following provisions of the Tax Code are | ||
repealed: | ||
(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h), | ||
(i), (j), and (k); | ||
(2) Section 6.031; | ||
(3) Section 6.033; | ||
(4) Section 6.034; | ||
(5) Section 6.037; and | ||
(6) Section 6.10. | ||
SECTION 11. (a) Appraisal district directors shall be | ||
elected as provided by Section 6.03, Tax Code, as amended by this | ||
Act, beginning with the general election for state and county | ||
officers conducted in 2020. Members then elected take office | ||
January 1, 2021. | ||
(b) The change in the manner of selection of appraisal | ||
district directors made by this Act does not affect the selection of | ||
directors who serve on the board before January 1, 2021. | ||
(c) The term of an appraisal district director serving on | ||
December 31, 2020, expires on January 1, 2021. | ||
SECTION 12. (a) Except as otherwise provided by this | ||
section, this Act takes effect January 1, 2021. | ||
(b) This section and Section 11 of this Act take effect | ||
September 1, 2019. |