87R2059 SMT-D
 
  By: Bonnen H.B. No. 4179
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the procedures to be used by an appraisal district in
  resolving a protest following the filing of a notice of protest by a
  property owner.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
  adding Section 41.445 to read as follows:
         Sec. 41.445.  INFORMAL CONFERENCE BEFORE HEARING ON PROTEST.
  (a) The appraisal review board shall schedule an informal
  conference with the appraisal office for each property owner who
  files a notice of protest with the board, to be held before the
  hearing on the protest. Notice of the date, time, and location of
  the informal conference shall be delivered to the property owner
  with the notice of protest hearing required under Section 41.46.
         (b)  Except as provided by Subsection (c), the informal
  conference may not be scheduled to be held on the same day on which
  the hearing on the protest is scheduled to be held or during the
  five-day period preceding that date.
         (c)  On request made in writing by the property owner to the
  appraisal office with good cause shown, the appraisal office shall
  reschedule the informal conference for a later date that is before
  the date of the hearing on the protest. The rescheduling of the
  informal conference under this subsection does not require the
  delivery of additional written notice to the property owner. The
  appraisal office may reschedule the informal conference for a date
  during the five-day period described by Subsection (b) with the
  property owner's consent.
         (d)  The appraisal office shall cancel the informal
  conference if the property owner informs the appraisal office, in
  writing, that the property owner elects not to participate in the
  conference.
         (e)  The property owner's failure to appear at the informal
  conference does not prevent the appraisal review board from hearing
  the protest and issuing an order determining the protest.
         SECTION 2.  Section 41.45(b-1), Tax Code, is amended to read
  as follows:
         (b-1)  An appraisal review board shall conduct a hearing on a
  protest by telephone conference call if [:
               [(1)]  the property owner notifies the board that the
  property owner intends to appear by telephone conference call in
  the owner's notice of protest or by written notice filed with the
  board not later than the 10th day before the date of the hearing [;
  or
               [(2)  the board proposes that the hearing be conducted
  by telephone conference call and the property owner agrees to the
  hearing being conducted in that manner].
         SECTION 3.  The change in law made by this Act applies only
  to a protest under Chapter 41, Tax Code, for which a notice of
  protest is filed by a property owner on or after the effective date
  of this Act. A protest under Chapter 41, Tax Code, for which a
  notice of protest is filed by a property owner before the effective
  date of this Act is governed by the law in effect on the date the
  notice of protest is filed, and the former law is continued in
  effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2021.