81R999 JD-D
  By: Shapleigh S.B. No. 258
  relating to a requirement that certain appraisal districts provide
  for electronic filing of and electronic communications regarding a
  protest of appraised value by the owner of a residence homestead.
         SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
  adding Section 41.415 to read as follows:
  This section applies only to an appraisal district established for
  a county having a population of 500,000 or more.
         (b)  The appraisal district shall implement a system that
  allows the owner of a property that for the current tax year has
  been granted a residence homestead exemption under Section 11.13,
  in connection with the property, to electronically:
               (1)  file a notice of protest under Section 41.41(a)(1)
  or (2) with the appraisal review board;
               (2)  receive and review comparable sales data and other
  evidence that the chief appraiser intends to use at the protest
  hearing before the board;
               (3)  receive, as applicable:
                     (A)  a settlement offer from the district to
  correct the appraisal records by changing the appraised value of
  the property to the value as redetermined by the district; or
                     (B)  a notice from the district that a settlement
  offer will not be made; and
               (4)  accept or reject a settlement offer received from
  the appraisal district under Subdivision (3)(A).
         (c)  With each notice sent under Section 25.19 to an eligible
  property owner, the chief appraiser shall include information about
  the system required by this section, including instructions for
  accessing and using the system.
         (d)  A notice of protest filed electronically under this
  section must include, at a minimum:
               (1)  a statement as to whether the protest is brought
  under Section 41.41(a)(1) or under Section 41.41(a)(2);
               (2)  a statement of the property owner's good faith
  estimate of the value of the property; and
               (3)  an electronic mail address that the district may
  use to communicate electronically with the property owner in
  connection with the protest.
         (e)  If the property owner accepts a settlement offer made by
  the appraisal district, the chief appraiser shall notify the
  appraisal review board. The board shall determine the protest
  accordingly and otherwise comply with Section 41.47.
         (f)  If the property owner rejects a settlement offer, the
  appraisal review board shall hear and determine the property
  owner's protest in the manner otherwise provided by this subchapter
  and Subchapter D.
         (g)  An appraisal district is not required to make the system
  required by this section available to an owner of a residence
  homestead located in an area in which the chief appraiser
  determines that the factors affecting the market value of real
  property are unusually complex.
         (h)  An electronic mail address provided by a property owner
  to an appraisal district under Subsection (d)(3) is confidential
  and may not be disclosed by the district.
         SECTION 2.  Section 41.415, Tax Code, as added by this Act,
  applies only to a tax year that begins on or after the effective
  date of this Act.
         SECTION 3.  This Act takes effect January 1, 2010.