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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures to be used by an appraisal district in |
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resolving a protest following the filing of a notice of protest by a |
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property owner. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by |
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adding Section 41.445 to read as follows: |
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Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST. |
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(a) The appraisal review board shall schedule an informal |
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conference with the appraisal office for each property owner who |
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files a notice of protest with the board, to be held before the |
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hearing on the protest. Notice of the date, time, and location of |
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the informal conference shall be delivered to the property owner |
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with the notice of protest hearing required under Section 41.46. |
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(b) Except as provided by Subsection (c), the informal |
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conference may not be scheduled to be held on the same day on which |
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the hearing on the protest is scheduled to be held or during the |
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five-day period preceding that date. |
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(c) On request made in writing by the property owner to the |
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appraisal office with good cause shown, the appraisal office shall |
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reschedule the informal conference for a later date that is before |
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the date of the hearing on the protest. The rescheduling of the |
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informal conference under this subsection does not require the |
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delivery of additional written notice to the property owner. The |
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appraisal office may reschedule the informal conference for a date |
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during the five-day period described by Subsection (b) with the |
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property owner's consent. |
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(d) The appraisal office shall cancel the informal |
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conference if the property owner informs the appraisal office, in |
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writing, that the property owner elects not to participate in the |
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conference. |
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(e) The property owner's failure to appear at the informal |
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conference does not prevent the appraisal review board from hearing |
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the protest and issuing an order determining the protest. |
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SECTION 2. Section 41.45(b-1), Tax Code, is amended to read |
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as follows: |
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(b-1) An appraisal review board shall conduct a hearing on a |
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protest by telephone conference call if [: |
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[(1)] the property owner notifies the board that the |
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property owner intends to appear by telephone conference call in |
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the owner's notice of protest or by written notice filed with the |
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board not later than the 10th day before the date of the hearing [; |
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or |
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[(2) the board proposes that the hearing be conducted |
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by telephone conference call and the property owner agrees to the |
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hearing being conducted in that manner]. |
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SECTION 3. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, for which a notice of |
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protest is filed by a property owner on or after the effective date |
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of this Act. A protest under Chapter 41, Tax Code, for which a |
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notice of protest is filed by a property owner before the effective |
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date of this Act is governed by the law in effect on the date the |
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notice of protest is filed, and the former law is continued in |
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effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2021. |