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

89(R) HB 148 - Enrolled version - Bill Text

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: __________________

Date

__________________

Governor