HB5055 - Relating to the system for appraising property for ad valorem tax purposes; authorizing a fee.

  89R8134 MLH-F     By: Turner H.B. No. 5055       A BILL TO BE ENTITLED   AN ACT   relating to the system for appraising property for ad valorem tax   purposes; authorizing a fee.          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.     ACKNOWLEDGMENT 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 acknowledgment described by this   section; and                 (2)     submitted the signed acknowledgment 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 acknowledgment described by this   section; and                 (2)     submitted the signed acknowledgment 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 annual   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.  Section 6.05(i), Tax Code, is amended to read as   follows:          (i)  To ensure adherence with generally accepted appraisal   practices, the board of directors of an appraisal district shall   develop biennially a written plan for the annual [ periodic ]   reappraisal of all property within the boundaries of the district   according to the requirements of Section 25.18 and shall hold a   public hearing to consider the proposed plan. Not later than the   10th day before the date of the hearing, the secretary of the board   shall deliver to the presiding officer of the governing body of each   taxing unit participating in the district a written notice of the   date, time, and place for the hearing. Not later than September 15   of each even-numbered year, the board shall complete its hearings,   make any amendments, and by resolution finally approve the plan.   Copies of the approved plan shall be distributed to the presiding   officer of the governing body of each taxing unit participating in   the district and to the comptroller within 60 days of the approval   date.          SECTION 4.  Section 11.35(k), Tax Code, is amended to read as   follows:          (k)  The exemption authorized by this section expires as to   an item of qualified property on January 1 of the [ first ] tax year   following the tax year in which the person who owns the property   qualifies for the exemption authorized by this section [ in which   the property is reappraised under Section 25.18 ].          SECTION 5.  Section 23.23(a), Tax Code, is amended to read as   follows:          (a)   The [ Notwithstanding the requirements of Section 25.18   and regardless of whether the appraisal office has appraised the   property and determined the market value of the property for the tax   year, an appraisal office may increase the ] appraised value of a   residence homestead for a tax year is equal to [ an amount not to   exceed ] the lesser of:                (1)  the market value of the property [ for the most   recent tax year that the market value was determined by the   appraisal office ]; or       &#x [Text truncated for display. 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