bill wipes out every appraisal district director’s term

The text as introduced · 2,055 words

89R11979 PRL-D

By: Buckley
H.B. No. 5527

A BILL TO BE ENTITLED

AN ACT

relating to the selection, terms, and removal of members of the

board of directors and appraisal review board of certain appraisal

districts.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. The heading to Section 6.03, Tax Code, is amended

to read as follows:

Sec. 6.03. BOARD OF DIRECTORS [ IN LESS POPULOUS COUNTIES ].

SECTION 2. The heading to Section 6.033, Tax Code, is

amended to read as follows:

Sec. 6.033. RECALL OF [ APPOINTED ] DIRECTOR.

SECTION 3. Section 6.033(a), Tax Code, is amended to read as

follows:

(a) The governing body of a taxing unit may call for the

recall of a [ an appointed ] member of the board of directors of an

appraisal district appointed under Section 6.03 for whom the taxing

unit cast any of its votes in the appointment of the board. The call

must be in the form of a resolution, be filed with the chief

appraiser of the appraisal district, and state that the taxing unit

is calling for the recall of the member. If a resolution calling

for the recall of a board member is filed under this subsection, the

chief appraiser, not later than the 10th day after the date of

filing, shall deliver a written notice of the filing of the

resolution and the date of its filing to the presiding officer of

the governing body of each taxing unit entitled to vote in the

appointment of board members.

SECTION 4. Section 6.036(a), Tax Code, is amended to read as

follows:

(a) An individual is not eligible to be [ a candidate for, to

be ] appointed to [ , ] or to serve on the board of directors of 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:

(1) the appraisal district; or

(2) a taxing unit that participates in the appraisal

district, if the contract relates to the performance of an activity

governed by this title.

SECTION 5. Section 6.052(f), Tax Code, is amended to read as

follows:

(f) The taxpayer liaison officer is responsible for

providing clerical assistance to the local administrative district

judge [ applicable appointing authority prescribed by Section

6.41(d) ] in the selection of appraisal review board members and for

publicizing the availability of positions on the appraisal review

board. The officer shall deliver to the local administrative

district judge [ applicable appointing authority ] any applications

to serve on the board that are submitted to the officer and shall

perform other duties as requested by the local administrative

district judge [ applicable appointing authority ]. The officer may

not influence the process for selecting appraisal review board

members.

SECTION 6. Sections 6.41(d), (d-1), (d-2), (d-3), (d-5),

(d-9), (d-10), (e), (f), (g), (i), and (j), Tax Code, are amended to

read as follows:

(d) Members of the board are appointed by the [ applicable

appointing authority. For an appraisal district to which Section

6.03 applies, the appointing authority is the ] local administrative

district judge under Subchapter D, Chapter 74, Government Code, in

the county in which the appraisal district is established. [ For an

appraisal district to which Section 6.0301 applies, the appointing

authority is the board of directors of the district. ] A vacancy on

the board is filled in the same manner for the unexpired portion of

the term.

(d-1) All applications submitted to the appraisal district

or to the appraisal review board from persons seeking appointment

as a member of the appraisal review board shall be delivered to the

local administrative district judge [ applicable appointing

authority ]. The appraisal district may provide the local

administrative district judge [ appointing authority ] with

information regarding whether an applicant for appointment to or a

member of the board owes any delinquent ad valorem taxes to a taxing

unit participating in the appraisal district.

(d-2) A local administrative district judge [ acting as an

appointing authority ] may make appointments to the board directly

or may, by written order, appoint from three to five persons to

perform the duties of appraisal review board commissioner. If the

local administrative district judge chooses to appoint appraisal

review board commissioners, each commissioner shall possess the

same qualifications as those required of an appraisal review board

member.

(d-3) The local administrative district judge [ applicable

appointing authority ] shall cause the proper officer to notify

appointees to the board of their appointment, and when and where

they are to appear.

(d-5) The appraisal district of the county shall provide to

the local administrative district judge [ applicable appointing

authority ], or to the appraisal review board commissioners, as the

case may be, the number of appraisal review board positions that

require appointment and shall provide whatever reasonable

assistance is requested by the local administrative district judge

[ applicable appointing authority ] or the commissioners.

(d-9) In selecting individuals who are to serve as members

of the appraisal review board for an appraisal district described

by Subsection (b-2), the local administrative district judge [ board

of directors of the district ] shall select an adequate number of

qualified individuals to permit the chairman of the appraisal

review board to fill the positions on each special panel

established under Section 6.425.

(d-10) Upon selection of the individuals who are to serve as

members of the appraisal review board, the local administrative

district judge [ applicable appointing authority ] shall enter an

appropriate order designating such members and setting each

member's respective term of office, as provided elsewhere in this

section.

(e) Members of the board hold office for terms of two years

beginning January 1. The appraisal district board of directors by

resolution shall provide for staggered terms, so that the terms of

as close to one-half of the members as possible expire each year.

In making the initial or subsequent appointments, the [ applicable

appointing authority, or the ] local administrative district judge

or the judge's designee [ if the appointing authority is the judge, ]

shall designate those members who serve terms of one year as needed

to comply with this subsection.

(f) A member of the appraisal review board may be removed

from the board by the [ applicable appointing authority, or the ]

local administrative district judge or the judge's designee [ if the

appointing authority is the judge ]. Not later than the 90th day

after the date the board of directors, local administrative

district judge, or judge's designee that appointed a member of the

appraisal review board learns of a potential ground for removal of

the member, the board of directors, local administrative district

judge, or judge's designee, as applicable, shall remove the member

or find by official action that the member's removal is not

warranted. Grounds for removal are:

(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;

or

(3) evidence of repeated bias or misconduct.

(g) Subsection (a) does not preclude the boards of directors

of two or more adjoining appraisal districts from providing for the

operation of a consolidated appraisal review board by interlocal

contract. Members of a consolidated appraisal review board are

appointed jointly by the local administrative district judges

[ applicable appointing authorities ] in the counties in which the

appraisal districts that are parties to the contract are

established.

(i) A chief appraiser or another employee or agent of the

appraisal district, a member of the appraisal review board for the

appraisal district, a member of the board of directors of the

appraisal district [ if the board is established for a district to

which Section 6.03 applies ], a property tax consultant, or an agent

of a property owner commits an offense if the person communicates

with the local administrative district judge [ applicable

appointing authority ] regarding the appointment of appraisal

review board members. This subsection does not apply to:

(1) a communication between a member of the appraisal

review board and the local administrative district judge

[ applicable appointing authority ] regarding the member's

reappointment to the board;

(2) a communication between the taxpayer liaison

officer for the appraisal district and the local administrative

district judge [ applicable appointing authority ] in the course of

the performance of the officer's clerical duties so long as the

officer does not offer an opinion or comment regarding the

appointment of appraisal review board members;

(3) a communication between a chief appraiser or

another employee or agent of the appraisal district, a member of the

appraisal review board for the appraisal district, or a member of

the board of directors of the appraisal district [ if the board is

established for a district to which Section 6.03 applies ] and the

local administrative district judge [ applicable appointing

authority ] regarding information relating to or described by

Subsection (d-1), (d-5), or (f) of this section or Section

411.1296, Government Code;

(4) a communication between a property tax consultant

or a property owner or an agent of the property owner and the

taxpayer liaison officer for the appraisal district regarding

information relating to or described by Subsection (f). The

taxpayer liaison officer for the appraisal district shall report

the contents of the communication relating to or described by

Subsection (f) to the local administrative district judge

[ applicable appointing authority ]; or

(5) a communication between a property tax consultant

or a property owner or an agent of the property owner and the local

administrative district judge [ applicable appointing authority ]

regarding information relating to or described by Subsection (f).

(j) A chief appraiser or another employee or agent of an

appraisal district commits an offense if the person communicates

with a member of the appraisal review board for the appraisal

district, a member of the board of directors of the appraisal

district, or the local administrative district judge [ , if the

judge is the appointing authority for the district, ] regarding a

ranking, scoring, or reporting of the percentage by which the

appraisal review board or a panel of the board reduces the appraised

value of property.

SECTION 7. Section 6.42(a), Tax Code, is amended to read as

follows:

(a) A majority of the appraisal review board constitutes a

quorum. The local administrative district judge under Subchapter

D, Chapter 74, Government Code, [ applicable appointing authority

prescribed by Section 6.41(d) ] in the county in which the appraisal

district is established shall select a chairman and a secretary

from among the members of the appraisal review board. The judge

[ applicable appointing authority ] is encouraged to select as

chairman a member of the appraisal review board, if any, who has a

background in law and property appraisal.

SECTION 8. Section 6.425(e), Tax Code, is amended to read as

follows:

(e) Notwithstanding Subsection (d), the chairman of the

appraisal review board may appoint to a special panel described by

this section a member of the appraisal review board who does not

meet the qualifications prescribed by that subsection if:

(1) the number of persons appointed to the board by the

local administrative district judge who meet those qualifications

is not sufficient to fill the positions on each special panel; and

(2) the board member being appointed to the panel

holds a bachelor's degree in any field.

SECTION 9. The following provisions of the Tax Code are

repealed:

(1) Section 6.03(a);

(2) Sections 6.0301 and 6.032; and

(3) Section 6.41(d-2-1).

SECTION 10. Section 5.13, Chapter 1 (S.B. 2), Acts of the

88th Legislature, 2nd Called Session, 2023, is repealed.

SECTION 11. The term of an elected or appointed member of an

appraisal district board of directors serving on December 31, 2025,

expires January 1, 2026. Not later than December 31, 2025, the

taxing units participating in an appraisal district entitled to

appoint directors to the board shall appoint five directors, or the

number of directors established for the appraisal district under

Section 6.031, Tax Code, to serve terms that begin January 1, 2026.

SECTION 12. This Act takes effect September 1, 2025.