HB2787 - Relating to the qualification of candidates for, and the training and education of members of, the board of directors of an appraisal district.

  89R7928 MLH-D     By: Turner H.B. No. 2787       A BILL TO BE ENTITLED   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. (a)     The comptroller shall:                 (1)     approve curricula and provide materials for use in   training and educating members of an appraisal district board of   directors;                 (2)     supervise a comprehensive course for training and   education of members of an appraisal district board of directors;                 (3)     issue certificates indicating completion of the   course; and                 (4)     make all materials for use in training and   educating members of an appraisal district board of directors   freely available online.           (b)  The course established under Subsection (a):                 (1)  must:                       (A)     include information on the duties and   responsibilities of a member of an appraisal district board of   directors; and                       (B)  be at least four hours in length; and                 (2)  may:                       (A)  be provided online; and                       (B)     include a summary of the requirements of   Chapters 551 and 552, Government Code, but may not fully duplicate   training provided by the attorney general on the requirements of   those chapters.           (c)     A member of an appraisal district board of directors   must complete the course established under Subsection (a) before   the beginning of each term the member serves on the board.   A member   of an appraisal district board of directors may not vote,   deliberate, or be counted as a member in attendance at a meeting of   the board unless the person has completed the course established   under Subsection (a) and received a certificate of course   completion.           (d)     The comptroller may contract with service providers to   assist with the duties imposed under Subsection (a), but the course   required may not be provided by an appraisal district, the chief   appraiser or another employee of an appraisal district, a member of   the board of directors of an appraisal district, a member of an   appraisal review board, or a taxing unit.           (e)     The comptroller may assess a fee to recover a portion of   the costs incurred for the course established under Subsection (a),   but the fee may not exceed $50 for each person trained. If the   training is provided to an individual other than a member of an   appraisal district board of directors, the comptroller may assess a   fee not to exceed $50 for each person trained.           (f)     The course material for the course required under   Subsection (a) is the comptroller's Appraisal District Director's   Manual.          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.  The comptroller of public accounts shall make   available the training course required by Section 5.044, Tax Code,   as added by this Act, not later than November 1, 2025.          SECTION 4.  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 5.  This Act takes effect September 1, 2025.