bill requiring training for appraisal district board members

The text as introduced · 1,190 words

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.