HB148 - Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.

      H.B. No. 148         AN ACT   relating to the qualification of candidates for, and the training   and education of members of, the board of directors of an appraisal   district.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Chapter 5, Tax Code, is amended by adding Section   5.044 to read as follows:           Sec.   5.044.     TRAINING OF APPRAISAL DISTRICT BOARD OF   DIRECTORS MEMBERS IN POPULOUS COUNTIES. (a)     This section applies   only to an appraisal district established in a county with a   population of 75,000 or more.           (b)     A member of an appraisal district board of directors   shall successfully complete a training program prescribed by this   section before each anniversary of the date the member takes   office.           (c)     The training program must provide a member of the board   of directors of an appraisal district with information regarding:                 (1)     the role and functions of the chief appraiser, the   board of directors, the appraisal review board, and the taxpayer   liaison officer;                 (2)     the role and functions of the comptroller   regarding the property tax system;                 (3)     the importance of maintaining the independence of   an appraisal office from political pressure;                 (4)     the importance of prompt, courteous, and fair   treatment of the public;                 (5)     the finance and budgeting requirements for an   appraisal district, including appropriate controls to ensure that   expenditures are proper;                 (6)     the procurement and contracting requirements for   an appraisal district, including appropriate controls to ensure   there are no conflicts of interest;                 (7)  the requirements of:                       (A)  Chapter 551, Government Code;                       (B)  Chapter 552, Government Code;                       (C)  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; and                 (8)     the professions regulated under Chapter 1151,   Occupations Code.           (d)     The training required by this section for a member of   the board of directors of an appraisal district that has contracted   to perform duties relating to the assessment or collection of taxes   must include not less than eight hours of instruction on laws   relating to those functions.           (e)     The training required by this section shall be provided   by an accredited institution of higher education, including an   institution that is a part of or associated with an accredited   institution of higher education, such as the V. G. Young Institute   of County Government.   On completion of the training by a member of   the board of directors of an appraisal district, the institution   providing the training shall provide a certificate of completion to   the member.           (f)     A member of the board of directors of an appraisal   district who completes the training required by this section shall   file the certificate of completion provided to the member with the   appraisal district.   The appraisal district shall provide each   certificate filed with the district since the comptroller completed   the most recent review of the district under Section 5.102 to the   comptroller as part of each review conducted under that section.           (g)     For purposes of removal under Subchapter B, Chapter 87,   Local Government Code, "incompetency" in the case of a member of the   board of directors of an appraisal district includes the failure to   timely complete the training required by this section.          SECTION 2.  Subchapter A, Chapter 6, Tax Code, is amended by   adding Section 6.0302 to read as follows:           Sec.   6.0302.     ACKNOWLEDGEMENT OF DIRECTOR'S DUTIES.   (a)   An   individual may not be appointed to an appointive position on the   board of directors of an appraisal district unless the individual   has:                 (1)     signed the acknowledgement described by this   section; and                 (2)     submitted the signed acknowledgement to the chief   appraiser of the appraisal district.           (b)     An individual may not file an application for a place on   the ballot for an elective position on the board of directors of an   appraisal district under Section 6.032 unless the individual has:                 (1)     signed the acknowledgement described by this   section; and                 (2)     submitted the signed acknowledgement to the chief   appraiser of the appraisal district.           (c)     Each candidate for an appointive or elective position on   the board of directors of an appraisal district must sign a   statement in the following form:   "ACKNOWLEDGMENT OF DUTIES OF MEMBER OF APPRAISAL DISTRICT BOARD OF   DIRECTORS           "I hereby acknowledge that I have read and understand the   duties of a member of the board of directors of an appraisal   district.   I understand that the statutory responsibilities   include:                 "(1) establishing the appraisal district office;                 "(2) hiring a chief appraiser;                 "(3) adopting the appraisal district's annual operating   budget after filing notice and holding a public hearing;                 "(4) adopting a new budget if voting taxing units   disapprove of the initial budget;                 "(5) determining whether to remove members of the   appraisal review board if the board of directors of the appraisal   district is the appointing authority and potential grounds for   removal arise;                 "(6) notifying voting taxing units of any vacancy in an   appointive position on the board and electing a replacement from   submitted nominees;                 "(7) appointing a person to fill a vacancy in an   elective position on the board;                 "(8) electing a chairman and a secretary of the board at   the first meeting each year;                 "(9) holding board meetings at least quarterly;                 "(10) developing and implementing policies regarding   reasonable access to the board;                 "(11) preparing information describing the board's   functions and complaint procedures and making that information   available to the public and to participating taxing units;                 "(12) notifying parties to a complaint filed with the   board of the status of the complaint, unless otherwise provided;                 "(13) in populous counties, appointing a taxpayer   liaison officer and deputy taxpayer liaison officers;                 "(14) annually evaluating the performance of the   taxpayer liaison officer and any deputy taxpayer liaison officers,   including reviewing the timeliness of complaint resolution;                 "(15) referring matters investigated by a taxpayer   liaison officer relating to the appraisal review board's conduct to   the local administrative district judge with a recommendation;                 "(16) developing a biennial written plan for the   periodic reappraisal of all property in the appraisal district,   filing notice and holding a public hearing on the plan, approving   the plan, and distributing copies of the plan to participating   taxing units and the comptroller;                 "(17) making agreements with newly formed taxing units   on an estimated budget allocation for that taxing unit;                 "(18) having an annual financial audit prepared by an   independent certified public accountant, delivering a copy of the   audit to each voting taxing unit, and making the audit available for   inspection at the appraisal district office;                 "(19) designating the appraisal district depository   biennially;                 "(20) receiving resolutions from voting taxing units   disapproving of board actions;                 "(21) adhering to Local Government Code requirements   for purchasing and entering into contracts;                 "(22) providing advice and consent to the chief   appraiser concerning the appointment of an agricultural appraisal   advisory board and determining the number of members of that   advisory board;                 "(23) adhering to laws concerning the preservation,   microfilming, destruction, or other disposition of records; and                 "(24) adopting and implementing a policy for the   temporary replacement of a member of an appraisal review board who   violates ex parte communication requirements.           "Furthermore, I recognize that the board does not appraise   property or review the value of individual properties.   I   acknowledge that tax rates and tax burdens are determined by   applicable taxing jurisdictions, not the appraisal district board   of directors."          SECTION 3.  Sections 5.044 and 6.0302, Tax Code, as added by   this Act, apply only to a person appointed or elected to the board   of directors of an appraisal district whose term begins on or after   January 1, 2026.          SECTION 4.  This Act takes effect September 1, 2025.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 148 was passed by the House on April   29, 2025, by the following vote:  Yeas 109, Nays 34, 2 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 148 on May 23, 2025, by the following vote:  Yeas 100, Nays 38,   2 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 148 was passed by the Senate, with   amendments, on May 19, 2025, by the following vote:  Yeas 27, Nays   4.     ______________________________   Secretary of the Senate      APPROVED: __________________             &#x [Text truncated for display. Full text available on Congress.gov.]