BILL ANALYSIS S.B. 625 By: Harris Finance 4-21-95 Committee Report (Unamended) BACKGROUND A person who owns property on January 1 of the tax year must file a protest before the Appraisal Review Board. The property owner may appoint an agent to protest if the property owner does so in writing. Some appraisal offices have interpreted Section 1.111 of the Tax Code to mean that a hearing date cannot be set until the owner names a designee. This has caused an impediment in setting hearing to protest appraisals. PURPOSE As proposed, S.B. 625 sets forth the procedures for the filing of a notice of protest with an appraisal review board by an undersigned agent. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 41C, by adding Section 41.445, as follows: Sec. 41.445. FILING OF NOTICE OF PROTEST BY UNDESIGNATED AGENT. (a) Authorizes an agent of a property owner to file a notice of protest on behalf of the property owner regardless of whether a designation of the agent is on file with the appraisal district. (b) Requires the appraisal review board to schedule a hearing on the protest and to send notice of the hearing on the protest to the property owner or any person the property owner has designated to receive the notice, upon filing of the notice by the agent. (c) Requires the notice of hearing to state that an agent may not represent the property owner at the hearing on the protest unless a designation of the agent is on file with the appraisal district on the date of the hearing, if a designation of the agent is not on file with the appraisal district. (d) Prohibits an agent from representing a property owner at a hearing unless a designation of the agent is on file with the appraisal district on the date of the hearing. SECTION 2. Makes application of this Act prospective. SECTION 3. Effective date: September 1, 1995. SECTION 4. Emergency clause.