Bill Text: TX SB1987 | 2019-2020 | 86th Legislature | Engrossed


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) 2019-05-13 - Referred to Ways & Means [SB1987 Detail]

Download: Texas-2019-SB1987-Engrossed.html
 
 
  By: Creighton S.B. No. 1987
 
 
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 6.411(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 6.44, to determine whether to
  appoint, reappoint, or remove a person as a member or the chairman
  or secretary of the appraisal review board.
         SECTION 2.  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 3.  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 6.44.  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 4.  Subchapter C, Chapter 6, Tax Code, is amended by
  adding Section 6.44 to read as follows:
         Sec. 6.44.  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 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)  clear and convincing evidence of repeated bias or
  misconduct; or 
               (4)  failure to complete a course required by Section
  5.041. 
         (g)  Section 6.412(e) does not apply to an appraisal review
  board member elected under this section. 
         (h)  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.
         SECTION 5.  Subchapter C, Chapter 6, Tax Code, is amended by
  adding Section 6.45 to read as follows:
         Sec. 6.45.  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 6.44.
         (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 candidate's name may appear on the ballot only as an
  independent candidate.
         (e)  A filing fee received under this section shall be
  deposited in the county treasury to the credit of the county general
  fund.
         SECTION 6.  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 6.44 shall adopt and implement
  its own policy instead of the board of directors of the appraisal
  district.
         SECTION 7.  (a)  Appraisal review board members shall be
  elected under Section 6.44, Tax Code, as added by this Act,
  beginning with the general election conducted in 2020.  Members
  then elected take office January 1, 2021.
         (b)  The change in the manner of selection of appraisal
  review board members made by Section 6.44, Tax Code, as added by
  this Act, does not affect the selection of members who serve on the
  board before January 1, 2021.
         (c)  The term of an appraisal review board member in an
  appraisal district established for a county described by Section
  6.44, Tax Code, as added by this Act, serving on December 31, 2020,
  expires on January 1, 2021.
         (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, 2021.
         (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, 2021.
         (f)  The term of an auxiliary member in an appraisal district
  established for a county described by Section 6.44, Tax Code, as
  added by this Act, serving on December 31, 2020, expires on January
  1, 2021.
         SECTION 8.  (a)  Except as otherwise provided by this
  section, this Act takes effect January 1, 2021.
         (b)  This section and the sections of this Act adding Section
  6.45, Tax Code, and providing for the initial election of appraisal
  board members under Section 6.44, Tax Code, as added by this Act,
  take effect January 1, 2020.
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