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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure to be used by an appraisal review board to |
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conduct a hearing on a protest. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 41.45(b), (b-1), (b-2), (b-3), and (n), |
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Tax Code, are amended to read as follows: |
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(b) A property owner initiating a protest is entitled to |
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appear to offer evidence or argument. A property owner may offer |
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evidence or argument by affidavit without personally appearing and |
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may appear by telephone conference call or videoconference to offer |
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evidence or argument. A property owner who neither appears in |
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person nor appears by telephone conference call or videoconference |
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must offer any evidence or argument by affidavit. A property owner |
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who appears by telephone conference call or videoconference may, |
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but is not required to, offer evidence or argument by affidavit. A |
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property owner who submits evidence or argument by affidavit must |
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submit the [an] affidavit [described by this subsection] to the |
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board hearing the protest before the board begins the hearing on the |
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protest. On receipt of an affidavit, the board shall notify the |
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chief appraiser. The chief appraiser may inspect the affidavit and |
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is entitled to a copy on request. |
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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 or by videoconference, as |
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specified by the property owner at the owner's election, 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 or |
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videoconference in the owner's notice of protest or by written |
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notice filed with the board not later than the 10th day before the |
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date of the hearing; or |
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(2) the board proposes that the hearing be conducted |
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by telephone conference call or videoconference and the property |
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owner agrees to the hearing being conducted in that manner. |
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(b-2) If a property owner elects to have a hearing on a |
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protest conducted by telephone conference call or videoconference, |
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the appraisal review board shall: |
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(1) provide: |
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(A) a telephone number for the property owner to |
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call to participate in the hearing, if the hearing is to be |
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conducted by telephone conference call; or |
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(B) an Internet location or uniform resource |
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locator (URL) address for the property owner to use to participate |
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in the hearing, if the hearing is to be conducted by |
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videoconference; and |
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(2) hold the hearing in a location equipped with |
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[telephone] equipment that allows each board member and the other |
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parties to the protest who are present at the hearing to hear and, |
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if applicable, see the property owner offer evidence or argument. |
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(b-3) A property owner is responsible for providing access |
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to a hearing on a protest conducted by telephone conference call or |
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videoconference to another person that the owner invites to |
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participate in the hearing. |
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(n) A property owner does not waive the right to appear in |
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person at a protest hearing by submitting an affidavit to the |
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appraisal review board or by electing to appear by telephone |
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conference call or videoconference. The board may consider an |
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affidavit submitted under this section only if the property owner |
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does not appear in person at the hearing. For purposes of scheduling |
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the hearing, a [the] property owner who submits an affidavit under |
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this section must state in the affidavit that the property owner |
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does not intend to appear at the hearing or that the property owner |
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intends to appear at the hearing in person or by telephone |
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conference call or videoconference and that the affidavit may be |
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used only if the property owner does not appear at the hearing in |
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person. If a [the] property owner submits an affidavit and does not |
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state in the affidavit whether the owner intends to appear at the |
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hearing and has not elected to appear by telephone conference call |
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or videoconference, the board shall consider the submission of the |
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affidavit as an indication that the property owner does not intend |
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to appear at the hearing. If the property owner states in the |
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affidavit that the owner does not intend to appear at the hearing or |
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does not state in the affidavit whether the owner intends to appear |
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at the hearing and has not elected to appear by telephone conference |
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call or videoconference, the board is not required to consider the |
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affidavit at the scheduled hearing and may consider the affidavit |
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at a hearing designated for the specific purpose of processing |
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affidavits. |
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SECTION 2. The changes in law made by this Act apply only to |
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a protest under Chapter 41, Tax Code, for which a notice of protest |
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was filed by a property owner on or after the effective date of this |
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Act. |
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SECTION 3. This Act takes effect September 1, 2021. |