CS/HB 1381 Summary

• Changes value adjustment board membership from two governing body members to one, and establishes a professional member (attorney, CPA, or appraiser) appointed by the board clerk with an alternate professional member.

• Creates new board attorney position with 5+ years ad valorem taxation experience, requiring annual training completion and examination; board attorney must provide written legal advice and cannot represent taxing authorities or property owners.

• Establishes mandatory Department of Revenue training for board attorneys and special magistrates at least once per fiscal year, with participants required to pass examinations; includes procedures for addressing disagreements about training material validity.

• Requires written final decisions with specific findings of fact and conclusions of law; prohibits adoption of recommended decisions with substantial errors before board review by attorney or review special magistrate.

• Authorizes Department of Revenue to review board procedures and decisions, issue notices of defects, and conduct administrative conferences to address non-compliance; appropriates $208,369 nonrecurring and $326,782 recurring funds for implementation.