Tex. Tax Code § 6.41

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 6.41 - [Effective 7/1/2024] [See Note] Appraisal Review Board
(a) The appraisal review board is established for each appraisal district.
(b) Except as provided by Subsection (b-1) or (b-2), an appraisal review board consists of three members.
(b-1) An appraisal district board of directors by resolution of a majority of the board's members may increase the size of the district's appraisal review board to the number of members the board of directors considers appropriate.
(b-2) An appraisal district board of directors for a district established in a county with a population of 1.2 million or more by resolution of a majority of the board's members shall increase the size of the district's appraisal review board to the number of members the board of directors considers appropriate to manage the duties of the appraisal review board, including the duties of each special panel established under Section 6.425.
(c) To be eligible to serve on the board, an individual must be a resident of the district and must have resided in the district for at least two years.
(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 applicable appointing authority . The appraisal district may provide the 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-2-1) A board of directors acting as an appointing authority must make appointments to the appraisal review board by majority vote, with at least two members of the majority being elected members of the board of directors.
(d-3) The 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-4) If appraisal review board commissioners are appointed under Subsection (d-2), they shall meet as directed by the local administrative district judge in order to complete their duties.
(d-5) The appraisal district of the county shall provide to the 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 applicable appointing authority or the commissioners.
(d-6) An appraisal review board commissioner is not disqualified from serving as a member of the appraisal review board.
(d-7) If appraisal review board commissioners are appointed under this section, the commissioners shall return a list of proposed appraisal review board members to the local administrative district judge at a time directed by such local administrative judge, but in no event later than January 1 of each year. Such list shall be composed of no less than five (5) names in excess of the number of appraisal review board positions to be filled by the local administrative district judge. The local administrative judge may accept the proposed names, or reject the proposed list and return the proposed list to the commissioners upon which the commissioners shall propose a revised list until the local administrative judge accepts the list.
(d-8) Any appraisal review board commissioners appointed pursuant to this section shall hold office for a term of one year beginning January 1. A commissioner may be appointed to successive terms at the discretion of the local administrative district judge.
(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 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 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'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'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 2, 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 applicable appointing authorities in the counties in which the appraisal districts that are parties to the contract are established.
(h) When adjoining appraisal districts by interlocal contract have provided for the operation of a consolidated appraisal review board:
(1) a reference in this or another section of this code to the appraisal district means the adjoining appraisal districts;
(2) a reference in this or another section of this code to the appraisal district board of directors means the boards of directors of the adjoining appraisal districts;
(3) a provision of this code that applies to an appraisal review board also applies to the consolidated appraisal review board; and
(4) a reference in this code to the appraisal review board shall be construed to also refer to the consolidated appraisal review board.
(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 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 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 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 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 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 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.
(k) An offense under Subsection (i) or (j) is a Class A misdemeanor.

Tex. Tax Code § 6.41

Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 5.10, eff. 7/1/2024if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, is approved by the voters..
Amended by Acts 2023SP2, Texas Acts of the 88th Leg.- Second Special Session, ch. TBD,Sec. 5.09, eff. 7/1/2024 if the constitutional amendment proposed by H.J.R. 2, 88th Legislature, 2nd Called Session, 2023, is approved by the voters..
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 644,Sec. 215, eff. 9/1/2023.
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 5, eff. September 1, 2021
Acts 2021, 87th Leg., R.S., Ch. 354 (H.B. 2941), Sec. 2, eff. June 7, 2021
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 20, eff. September 1, 2020
Acts 2019, 86th Leg., R.S., Ch. 802 (H.B. 2179), Sec. 1, eff. June 10, 2019
Acts 2015, 84th Leg., R.S., Ch. 1204 (S.B. 1468), Sec. 1, eff. September 1, 2015
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 8, eff. January 1, 2014
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 112, eff. September 1, 2011
Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 2, eff. January 1, 2010
Amended by: Acts 2009, 81st Leg., R.S., Ch. 970 (H.B. 3611), Sec. 1, eff. January 1, 2010
Acts 2003, 78th Leg., ch. 408, Sec. 1, eff. Jan. 1, 2004
Acts 2001, 77th Leg., ch. 1430, Sec. 3, eff. Sept. 1, 2001
Acts 2001, 77th Leg., ch. 354, Sec. 1, eff. Jan. 1, 2002
Acts 1999, 76th Leg., ch. 639, Sec. 1, eff. June 18, 1999
Acts 1997, 75th Leg., ch. 1039, Sec. 4, eff. Jan. 1, 1998
Acts 1995, 74th Leg., ch. 299, Sec. 1, eff. Jan. 1, 1996
Acts 1995, 74th Leg., ch. 154, Sec. 1, eff. Aug. 28, 1995
Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 8, eff. Sept. 1, 1991
Acts 1991, 72nd Leg., ch. 597, Sec. 107, eff. Sept. 1, 1991
Acts 1989, 71st Leg., ch. 796, Sec. 11, eff. Sept. 1, 1989
Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 29, eff. Jan. 1, 1982
Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982.
See Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 354, Sec. 5.
See Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 944, Sec. 99.
See Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 802, Sec. 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.