S.B. No. 546
relating to continuing education requirements and a registration
exemption for county tax assessor-collectors.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 6, Tax Code, is amended by
adding Section 6.231 to read as follows:
Sec. 6.231. CONTINUING EDUCATION. (a) A county
assessor-collector must successfully complete 20 hours of
continuing education before each anniversary of the date on which
the county assessor-collector takes office. The continuing
education must include at least 10 hours of instruction on laws
relating to the assessment and collection of property taxes for a
county assessor-collector who assesses or collects property taxes.
(b) In addition to the requirement described by Subsection
(a), a county assessor-collector shall successfully complete
continuing education courses on ethics and on the constitutional
and statutory duties of the county assessor-collector not later
than the 90th day after the date on which the county
assessor-collector first takes office.
(c) Continuing education required by this section must be
approved by a state agency or 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.
(d) A county assessor-collector shall file annually a
continuing education certificate of completion with the
commissioners court of the county in which the county
assessor-collector holds office.
(e) To satisfy the requirement described by Subsection (a),
a county assessor-collector may carry forward from one 12-month
period to the next not more than 10 continuing education hours that
the county assessor-collector completes in excess of the required
(f) For purposes of removal under Subchapter B, Chapter 87,
Local Government Code, “incompetency” in the case of a county
assessor-collector includes the failure to complete continuing
education requirements in accordance with this section.
SECTION 2. Subchapter A, Chapter 1151, Occupations Code, is
amended by adding Section 1151.003 to read as follows:
Sec. 1151.003. APPLICABILITY. This chapter does not apply
to a county assessor-collector described by Section 14, Article
VIII, Texas Constitution, or an employee of the county
SECTION 3. Section 1151.151, Occupations Code, is amended
to read as follows:
Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION.
[(a)] The following persons must register with the department:
(1) the chief appraiser of an appraisal district, an
appraisal supervisor or assistant, a property tax appraiser, an
appraisal engineer, and any other person authorized to render
judgment on, recommend, or certify an appraised value to the
appraisal review board of an appraisal district;
(2) a person who engages in appraisal of property for
ad valorem tax purposes for an appraisal district or a taxing unit;
(3) an assessor-collector other than a county
(4) [,] a collector[,] or another person designated by
a governing body as the chief administrator of the taxing unit’s
assessment functions, collection functions, or both; and
(5) [(4)] a person who performs assessment or
collection functions for a taxing unit and is required to register
by the chief administrator of the unit’s tax office.
[(b) A county assessor-collector is not required to
register with the department if the county, by contract entered
into under Section 6.24(b), Tax Code, has its taxes assessed and
collected by another taxing unit or an appraisal district.]
SECTION 4. Subsections (d) and (g), Section 1151.160,
Occupations Code, are amended to read as follows:
(d) A person registered as an assessor or
assessor-collector other than a county assessor-collector shall
become certified as a registered Texas assessor not later than the
fifth anniversary of the date of the person’s original
(g) A registrant who has not obtained the certification
required by Subsection (c), (d), or (e) within the time required by
the applicable subsection is entitled to a one-year extension to
meet the certification requirements if:
(1) the applicant submits proof of active military
status performed after the date of the applicant’s original
(2) the applicant submits proof of leave under the
federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601
et seq.) taken after the date of the applicant’s original
(3) the applicant submits proof of a death or illness
in the family or an unforeseen emergency occurring after the date of
the applicant’s original registration that prevented the
registrant from meeting certification requirements;
(4) a [county tax assessor-collector,] chief
appraiser, chief administrative officer of a political
subdivision, or other person authorized by the commission by rule
requests the extension on behalf of an employee;
(5) the applicant requesting the extension is a
[county tax assessor-collector or] chief appraiser; or
(6) the applicant meets another reasonable
qualification for an extension established by the commission by
SECTION 5. A county tax assessor-collector who holds office
on January 1, 2014:
(1) shall complete the continuing education required
by Subsection (a), Section 6.231, Tax Code, as added by this Act,
not later than January 1, 2015; and
(2) is not required to complete the continuing
education course required by Subsection (b), Section 6.231, Tax
Code, as added by this Act.
SECTION 6. An administrative proceeding under Chapter 51 or
1151, Occupations Code, against a county tax assessor-collector
related to a violation under Chapter 1151, Occupations Code, that
is pending on the effective date of this Act is dismissed.
SECTION 7. (a) Except as provided by Subsection (b) of
this section, this Act takes effect immediately if it receives a
vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.
(b) Section 1 of this Act takes effect January 1, 2014.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 546 passed the Senate on
April 15, 2013, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 546 passed the House on
May 17, 2013, by the following vote: Yeas 131, Nays 3, two
present not voting.
Chief Clerk of the House