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Senate Bill 63 |
Senate Author: Nelson et al. |
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Effective: 9-1-21 |
House Sponsor: Meyer |
Senate Bill 63 amends the Tax Code to set out and revise provisions relating to the property tax appraisal system and the governance of appraisal districts. Among other provisions, the bill does the following:
· provides for the electronic delivery and receipt of property tax‑related documents;
· provides the option for an appraisal review board (ARB) member to complete initial and continuing education training courses remotely;
· enhances conflict‑of‑interest protections with respect to membership of an appraisal district's board of directors and general appraisal district employment;
· revises the qualifications for the property tax exemption for solar or wind‑powered energy devices and entitles a person to a tax exemption for a device, regardless of whether the person who owns the device also owns the real property on which the device is installed or constructed;
· establishes deadlines for the removal of an ARB member following the discovery of a potential ground for removal, for a chief appraiser to take certain actions with respect to an application for a property tax exemption, and for a hearing on a motion to correct the appraisal roll or a protest hearing to be scheduled; and
· sets out requirements for the content of a protest notice and the notice of the protest hearing and establishes restrictions on the presentation of evidence or argument at a protest hearing by a chief appraiser.