The bill would add new section to Chapter 41 of the Tax Code, regarding local review, to require an appraisal review board (ARB) to schedule an informal conference with each property owner who files a notice of protest to be held before the hearing on the protest. The bill would require the informal conference to be more than five days before the protest hearing. The bill would require the informal conference be canceled if the property owner informs the appraisal office, in writing, that the owner elects not to participate in the conference. The bill would stipulate failure to appear at the informal conference does not prevent the ARB from hearing the protest and issuing an order determining the protest.
The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local governments or the state.
The bill would take effect September 1, 2021.
No significant fiscal implication to units of local government is anticipated.