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  S.B. No. 63
 
 
 
 
AN ACT
  relating to the property tax appraisal system, including an
  entitlement to a tax exemption based on the appraised value of
  certain renewable energy devices.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 5.03, Tax Code, is amended by adding
  Subsection (d) to read as follows:
         (d)  Notwithstanding any other provision of this title, the
  comptroller may, after providing notice, require a document,
  payment, notice, report, or other item required to be submitted to
  the comptroller under this title to be submitted electronically and
  may send a document, payment, notice, report or other item the
  comptroller is required to send under this title electronically.
  The comptroller may adopt rules to administer this subsection,
  including rules specifying the format of an item electronically
  submitted to or sent by the comptroller.
         SECTION 2.  Section 5.041, Tax Code, is amended by amending
  Subsections (b) and (e-1) and adding Subsection (i) to read as
  follows:
         (b)  A member of the appraisal review board established for
  an appraisal district must complete the course established under
  Subsection (a). The course must provide at least eight hours of
  classroom or distance training and education. A member of the
  appraisal review board may not participate in a hearing conducted
  by the board unless the person has completed the course established
  under Subsection (a) and received a certificate of course
  completion.
         (e-1)  In addition to the course established under
  Subsection (a), the comptroller shall approve curricula and provide
  materials for use in a continuing education course for members of an
  appraisal review board. The course must provide at least four hours
  of classroom or distance training and education. The curricula and
  materials must include information regarding:
               (1)  the cost, income, and market data comparison
  methods of appraising property;
               (2)  the appraisal of business personal property;
               (3)  the determination of capitalization rates for
  property appraisal purposes;
               (4)  the duties of an appraisal review board;
               (5)  the requirements regarding the independence of an
  appraisal review board from the board of directors and the chief
  appraiser and other employees of the appraisal district;
               (6)  the prohibitions against ex parte communications
  applicable to appraisal review board members;
               (7)  the Uniform Standards of Professional Appraisal
  Practice;
               (8)  the duty of the appraisal district to substantiate
  the district's determination of the value of property;
               (9)  the requirements regarding the equal and uniform
  appraisal of property;
               (10)  the right of a property owner to protest the
  appraisal of the property as provided by Chapter 41; and
               (11)  a detailed explanation of each of the actions
  described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
  41.42, and 41.43 so that members are fully aware of each of the
  grounds on which a property appraisal can be appealed.
         (i)  The comptroller may adopt rules to implement this
  section, including rules establishing criteria for course
  availability and for demonstrating course completion.
         SECTION 3.  Section 6.035(a-1), Tax Code, is amended to read
  as follows:
         (a-1)  An individual is ineligible to serve on the board of
  directors of an appraisal district [board of directors] if the
  individual:
               (1)  has served as a member of the board of directors
  for all or part of five terms, unless:
                     (A)  the individual was the county
  assessor-collector at the time the individual served as a board
  member; or
                     (B)  the appraisal district is established in a
  county with a population of less than 120,000;
               (2)  has engaged in the business of appraising property
  for compensation for use in proceedings under this title at any time
  during the preceding three years;
               (3)  has engaged in the business [or] of representing
  property owners for compensation in proceedings under this title in
  the appraisal district at any time during the preceding three
  years; or
               (4)  has been an employee of the appraisal district at
  any time during the preceding three years.
         SECTION 4.  Section 6.054, Tax Code, is amended to read as
  follows:
         Sec. 6.054.  RESTRICTION ON EMPLOYMENT BY APPRAISAL
  DISTRICT.  An individual may not be employed by an appraisal
  district if the individual [is]:
               (1)  is an officer of a taxing unit that participates
  in the appraisal district; [or]
               (2)  is an employee of a taxing unit that participates
  in the appraisal district; or
               (3)  has served as a member of the appraisal review
  board for the appraisal district at any time during the preceding
  two years.
         SECTION 5.  Section 6.41(f), Tax Code, is amended to read as
  follows:
         (f)  A member of the appraisal review board may be removed
  from the board by a majority vote of the appraisal district board of
  directors, or by the local administrative district judge or the
  judge's designee, as applicable, that appointed the member. Not
  later than the 90th day after the date the board of directors, local
  administrative district judge, or judge's designee that appointed a
  member of the appraisal review board learns of a potential ground
  for removal of the member, the board of directors, local
  administrative district judge, or judge's designee, as applicable,
  shall remove the member or find by official action that the member's
  removal is not warranted. Grounds for removal are:
               (1)  a violation of Section 6.412, 6.413, 41.66(f), or
  41.69;
               (2)  good cause relating to the attendance of members
  at called meetings of the board as established by written policy
  adopted by a majority of the appraisal district board of directors;
  or
               (3)  evidence of repeated bias or misconduct.
         SECTION 6.  Section 11.27, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (a-1) to read as follows:
         (a)  A person is entitled to an exemption from taxation of
  the amount of appraised value of real [his] property owned by the
  person that arises from the installation or construction on the
  property of a solar or wind-powered energy device that is primarily
  for production and distribution of energy for on-site use.
         (a-1)  A person is entitled to an exemption from taxation of
  the appraised value of a solar or wind-powered energy device owned
  by the person that is installed or constructed on real property and
  is primarily for production and distribution of energy for on-site
  use regardless of whether the person owns the real property on which
  the device is installed or constructed.
         SECTION 7.  Sections 11.45(a), (b), (d), and (e), Tax Code,
  are amended to read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to an exemption. After considering the
  application and all relevant information, the chief appraiser
  shall, as soon as practicable but not later than the 90th day after
  the later of the date the applicant first qualifies for the
  exemption or the date the applicant provides to the chief appraiser
  the information necessary for the chief appraiser to determine the
  applicant's right to the exemption, as the law and facts warrant:
               (1)  approve the application and allow the exemption;
               (2)  modify the exemption applied for and allow the
  exemption as modified;
               (3)  disapprove the application and request additional
  information from the applicant in support of the claim; or
               (4)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from an applicant, the chief appraiser shall, as soon
  as practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the applicant specifying the additional information the
  applicant must provide to the chief appraiser before the chief
  appraiser can determine the applicant's right to the exemption.  
  The [the] applicant must furnish the information not later than the
  30th day [it within 30 days] after the date of the request or the
  application is denied. However, for good cause shown the chief
  appraiser may extend the deadline for furnishing the information by
  written order for a single period not to exceed 15 days.
         (d)  If the chief appraiser modifies or denies an application
  [exemption], the chief appraiser [he] shall deliver a written
  notice of the modification or denial to the applicant not later than
  the fifth day [within five days] after the date the chief appraiser
  [he] makes the determination. The notice must state and fully
  explain each reason the chief appraiser modified or denied the
  application. The notice must [He shall] include [with the notice] a
  brief explanation of the procedures for protesting the modification
  or denial [his action].
         (e)  If the chief appraiser approves, modifies, or denies an
  application for an exemption under Section 11.35, the chief
  appraiser shall deliver a written notice of the approval,
  modification, or denial to the applicant not later than the fifth
  day after the date the chief appraiser makes the determination. The
  notice must include the damage assessment rating assigned by the
  chief appraiser to each item of qualified property that is the
  subject of the application and a brief explanation of the
  procedures for protesting the chief appraiser's determination. If
  the chief appraiser modifies or denies the application, the notice
  must state and fully explain each reason the chief appraiser
  modified or denied the application. The notice required under this
  subsection is in lieu of any notice that would otherwise be required
  under Subsection (d).
         SECTION 8.  Sections 23.44(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to the agricultural designation. After
  considering the application and all relevant information, the chief
  appraiser shall, as soon as practicable but not later than the 90th
  day after the later of the date the claimant is first eligible for
  the agricultural designation or the date the claimant provides to
  the chief appraiser the information necessary for the chief
  appraiser to determine the claimant's right to the agricultural
  designation, as the law and facts warrant:
               (1)  approve the application and designate the land for
  agricultural use;
               (2)  disapprove the application and request additional
  information from the claimant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from a claimant, the chief appraiser shall, as soon as
  practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the claimant specifying the additional information the
  claimant must provide to the chief appraiser before the chief
  appraiser can determine the applicant's right to the agricultural
  designation. The [the] claimant must furnish the information not
  later than the 30th day [within 30 days] after the date of the
  request or the application is denied. However, for good cause shown
  the chief appraiser may extend the deadline for furnishing
  additional information by written order for a single period not to
  exceed 15 days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser [he] shall deliver a written notice of the denial to the
  claimant not later than the fifth day [within five days] after the
  date of denial. The notice must state and fully explain each reason
  the chief appraiser denied the application. The notice must
  include a brief explanation of the procedures for protesting the
  denial.
         SECTION 9.  Sections 23.57(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's [his] land appraised
  under this subchapter. After considering the application and all
  relevant information, the chief appraiser shall, as soon as
  practicable but not later than the 90th day after the later of the
  date the applicant's land is first eligible for appraisal under
  this subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, as the law and facts warrant:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and request additional
  information from the applicant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from an applicant, the chief appraiser shall, as soon
  as practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the applicant specifying the additional information the
  applicant must provide to the chief appraiser before the chief
  appraiser can determine the applicant's right to have the
  applicant's land appraised under this subchapter. The [the]
  applicant must furnish the information not later than the 30th day
  [it within 30 days] after the date of the request or the application
  is denied. However, for good cause shown the chief appraiser may
  extend the deadline for furnishing the information by written order
  for a single period not to exceed 15 days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser [he] shall deliver a written notice of the denial to the
  applicant not later than the fifth day [within five days] after the
  date the chief appraiser [he] makes the determination. The notice
  must state and fully explain each reason the chief appraiser denied
  the application. The notice must [He shall] include [with the
  notice] a brief explanation of the procedures for protesting the
  denial [his action and a full explanation of the reasons for denial
  of the application].
         SECTION 10.  Sections 23.79(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's [his] land appraised
  under this subchapter. After considering the application and all
  relevant information, the chief appraiser shall, as soon as
  practicable but not later than the 90th day after the later of the
  date the applicant's land is first eligible for appraisal under
  this subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, as the law and facts warrant:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and request additional
  information from the applicant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from an applicant, the chief appraiser shall, as soon
  as practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the applicant specifying the additional information the
  applicant must provide to the chief appraiser before the chief
  appraiser can determine the applicant's right to have the
  applicant's land appraised under this subchapter. The [the]
  applicant must furnish the information not later than the 30th day
  [it within 30 days] after the date of the request or the application
  is denied. However, for good cause shown the chief appraiser may
  extend the deadline for furnishing the information by written order
  for a single period not to exceed 15 days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser [he] shall deliver a written notice of the denial to the
  applicant not later than the fifth day [within five days] after the
  date the chief appraiser [he] makes the determination. The notice
  must state and fully explain each reason the chief appraiser denied
  the application. The notice must [He shall] include [with the
  notice] a brief explanation of the procedures for protesting the
  denial [his action].
         SECTION 11.  Sections 23.85(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to appraisal under this subchapter. After
  considering the application and all relevant information, the chief
  appraiser shall, as soon as practicable but not later than the 90th
  day after the later of the date the claimant is first eligible for
  appraisal under this subchapter or the date the claimant provides
  to the chief appraiser the information necessary for the chief
  appraiser to determine the claimant's right to appraisal under this
  subchapter, as the law and facts warrant:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and request additional
  information from the claimant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from a claimant, the chief appraiser shall, as soon as
  practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the claimant specifying the additional information the
  claimant must provide to the chief appraiser before the chief
  appraiser can determine the claimant's right to appraisal under
  this subchapter. The [the] claimant must furnish the information
  not later than the 30th day [within 30 days] after the date of the
  request or the application is denied. However, for good cause shown
  the chief appraiser may extend the deadline for furnishing
  additional information by written order for a single period not to
  exceed 15 days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser [he] shall deliver a written notice of the denial to the
  claimant not later than the fifth day [within five days] after the
  date of denial. The notice must state and fully explain each reason
  the chief appraiser denied the application. The notice must
  include a brief explanation of the procedures for protesting the
  denial.
         SECTION 12.  Sections 23.95(a), (b), and (d), Tax Code, are
  amended to read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to appraisal under this subchapter. After
  considering the application and all relevant information, the chief
  appraiser shall, as soon as practicable but not later than the 90th
  day after the later of the date the claimant is first eligible for
  appraisal under this subchapter or the date the claimant provides
  to the chief appraiser the information necessary for the chief
  appraiser to determine the claimant's right to appraisal under this
  subchapter, as the law and facts warrant:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and request additional
  information from the claimant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from a claimant, the chief appraiser shall, as soon as
  practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the claimant specifying the additional information the
  claimant must provide to the chief appraiser before the chief
  appraiser can determine the claimant's right to appraisal under
  this subchapter. The [the] claimant must furnish the information
  not later than the 30th day [within 30 days] after the date of the
  request or before April 15, whichever is earlier, or the
  application is denied. However, for good cause shown the chief
  appraiser may extend the deadline for furnishing additional
  information by written order for a single period not to exceed 15
  days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser [he] shall deliver a written notice of the denial to the
  claimant not later than the fifth day [within five days] after the
  date of denial. The notice must state and fully explain each reason
  the chief appraiser denied the application. The notice must include
  a brief explanation of the procedures for protesting the denial.
         SECTION 13.  Sections 23.9805(a), (b), and (d), Tax Code,
  are amended to read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's land appraised under this
  subchapter. After considering the application and all relevant
  information, the chief appraiser shall, as soon as practicable but
  not later than the 90th day after the later of the date the
  applicant's land is first eligible for appraisal under this
  subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, based on the law and facts:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and request additional
  information from the applicant in support of the claim; or
               (3)  deny the application.
         (b)  If the chief appraiser requires [requests] additional
  information from an applicant, the chief appraiser shall, as soon
  as practicable but not later than the 30th day after the date the
  application is filed with the chief appraiser, deliver a written
  notice to the applicant specifying the additional information the
  applicant must provide to the chief appraiser before the chief
  appraiser can determine the applicant's right to have the
  applicant's land appraised under this subchapter. The [the]
  applicant must furnish the information [it] not later than the 30th
  day after the date of the request or the chief appraiser shall deny
  the application. However, for good cause shown, the chief
  appraiser may extend the deadline for furnishing the information by
  written order for a single period not to exceed 15 days.
         (d)  If the chief appraiser denies an application, the chief
  appraiser shall deliver a written notice of the denial to the
  applicant not later than the fifth day after the date the chief
  appraiser makes the determination. The notice must state and fully
  explain each reason the chief appraiser denied the application.  
  The chief appraiser shall include with the notice a brief
  explanation of the procedures for protesting the denial.
         SECTION 14.  Section 25.193(b), Tax Code, is amended to read
  as follows:
         (b)  If a property owner has elected to receive notices by
  e-mail as provided by Section 1.086, [for property described by
  that section,] the notice required by this section must be sent in
  that manner regardless of whether the information was also included
  in a notice under Section 25.19 and must be sent separately from any
  other notice sent to the property owner by the chief appraiser.
         SECTION 15.  Section 25.25(e), Tax Code, is amended to read
  as follows:
         (e)  If the chief appraiser and the property owner do not
  agree to the correction before the 15th day after the date the
  motion is filed, a party bringing a motion under Subsection (c) or
  (d) is entitled on request to a hearing on and a determination of
  the motion by the appraisal review board. A party bringing a motion
  under this section must describe the error or errors that the motion
  is seeking to correct. If a request for hearing is made on or after
  January 1 but before  September 1, the appraisal review board shall
  schedule the hearing to be held as soon as practicable but not later
  than the 90th day after the date the board approves the appraisal
  records as provided by Section 41.12. If a request for hearing is
  made on or after September 1 but before January 1 of the following
  tax year, the appraisal review board shall schedule the hearing to
  be held as soon as practicable but not later than the 90th day after
  the date the request for the hearing is made. Not later than 15 days
  before the date of the hearing, the board shall deliver written
  notice of the date, time, and place of the hearing to the chief
  appraiser, the property owner, and the presiding officer of the
  governing body of each taxing unit in which the property is located.
  The chief appraiser, the property owner, and each taxing unit are
  entitled to present evidence and argument at the hearing and to
  receive written notice of the board's determination of the motion.
  The property owner is entitled to elect to present the owner's
  evidence and argument before, after, or between the cases presented
  by the chief appraiser and each taxing unit. A property owner who
  files the motion must comply with the payment requirements of
  Section 25.26 or forfeit the right to a final determination of the
  motion.
         SECTION 16.  Section 41.44(d), Tax Code, is amended to read
  as follows:
         (d)  A notice of protest is sufficient if it identifies the
  protesting property owner, including a person claiming an ownership
  interest in the property even if that person is not listed on the
  appraisal records as an owner of the property, identifies the
  property that is the subject of the protest, and indicates apparent
  dissatisfaction with some determination of the appraisal
  office.  The notice need not be on an official form, but the
  comptroller shall prescribe a form that provides for more detail
  about the nature of the protest.  The form must permit a property
  owner to include each property in the appraisal district that is the
  subject of a protest.  If the form includes boxes a property owner
  is required to select from to indicate the reason the owner is
  filing a protest, the form must permit a property owner who believes
  that the owner's property was appraised at a value that exceeds its
  appraised value, was appraised unequally, or both, to select a
  single box to indicate that the owner is filing a protest for either
  or both reasons. The form must permit a property owner to request
  that the protest be heard by a special panel established under
  Section 6.425 if the protest will be determined by an appraisal
  review board to which that section applies and the property is
  included in a classification described by Section 6.425(b). The
  comptroller, each appraisal office, and each appraisal review board
  shall make the forms readily available and deliver one to a property
  owner on request.
         SECTION 17.  Section 41.45(a), Tax Code, is amended to read
  as follows:
         (a)  On the filing of a notice as required by Section 41.44,
  the appraisal review board shall schedule a hearing on the protest.
  The appraisal review board shall schedule the hearing to be held as
  soon as practicable but not later than the 90th day after the date
  the board approves the appraisal records as provided by Section
  41.12. If more than one protest is filed relating to the same
  property, the appraisal review board shall schedule a single
  hearing on all timely filed protests relating to the property. A
  hearing for a property that is owned in undivided or fractional
  interests, including separate interests in a mineral in place,
  shall be scheduled to provide for participation by all owners who
  have timely filed a protest.
         SECTION 18.  Section 41.46, Tax Code, is amended by adding
  Subsection (f) to read as follows:
         (f)  This subsection applies only to the appraisal review
  board of an appraisal district established in a county with a
  population of 120,000 or more. In addition to the notice required
  by Subsection (a), on written request of the property owner
  initiating the protest, the appraisal review board shall deliver to
  the property owner an electronic reminder stating the date, time,
  and place of the protest hearing that is the subject of the notice.
  The property owner may request that delivery of the electronic
  reminder be made by e-mail or text message. The property owner must
  provide in the request the e-mail address or telephone number, as
  applicable, to which the appraisal review board must send the
  reminder. The appraisal review board must deliver the electronic
  reminder to the property owner not earlier than the seventh day
  after the date the appraisal review board delivers the notice
  required by Subsection (a) and not later than the day before the
  date of the hearing. Failure to deliver the electronic reminder
  required by this subsection is not considered a failure to provide
  or deliver notice under Section 41.411.
         SECTION 19.  Section 41.67, Tax Code, is amended by adding
  Subsection (e) to read as follows:
         (e)  The chief appraiser may not offer evidence or argument
  at a hearing on a protest in support of a reason for modifying or
  denying an application other than a reason stated in a notice
  delivered to the applicant under Section 11.45(d) or (e), 23.44(d),
  23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the
  chief appraiser:
               (1)  provides written notice to the property owner of
  the additional reason for modifying or denying the application not
  later than the 14th day before the date of the hearing; and
               (2)  establishes that the additional reason was not
  known to the chief appraiser at the time the chief appraiser
  delivered to the applicant the notice under Section 11.45(d) or
  (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or
  23.9805(d).
         SECTION 20.  (a) Section 6.035(a-1), Tax Code, as amended by
  this Act, does not affect the eligibility of a person serving as an
  appointed member of the board of directors of an appraisal district
  immediately before the effective date of this Act to continue to
  serve on the board for the remainder of the term to which the member
  was appointed.
         (b)  Service as an appointed member of the board of directors
  of an appraisal district before January 1, 2022, does not count for
  purposes of determining whether a person is ineligible to serve on
  the board of directors of an appraisal district under Section
  6.035(a-1)(1), Tax Code, as added by this Act.
         SECTION 21.  Section 6.054, Tax Code, as amended by this Act,
  applies only to a former member of an appraisal review board first
  employed by an appraisal district on or after the effective date of
  this Act.
         SECTION 22.  Section 6.41(f), Tax Code, as amended by this
  Act, applies only to a potential ground for removal of a member of
  an appraisal review board that an appraisal district board of
  directors, local administrative district judge, or local
  administrative district judge's designee, as applicable, first
  learns of on or after the effective date of this Act.
         SECTION 23.  The amendment made by this Act to Section 11.27,
  Tax Code, is a clarification of existing law and does not imply that
  existing law may be construed as inconsistent with the law as
  amended by this Act.
         SECTION 24.  Sections 11.45(a) and (b), 23.44(a) and (b),
  23.57(a) and (b), 23.79(a) and (b), 23.85(a) and (b), 23.95(a) and
  (b), and 23.9805(a) and (b), Tax Code, as amended by this Act, apply
  only to an application filed with a chief appraiser on or after the
  effective date of this Act.
         SECTION 25.  Sections 11.45(d) and (e), 23.44(d), 23.57(d),
  23.79(d), 23.85(d), 23.95(d), and 23.9805(d), Tax Code, as amended
  by this Act, apply only to a notice required to be delivered by a
  chief appraiser on or after the effective date of this Act.
         SECTION 26.  Section 25.25(e), Tax Code, as amended by this
  Act, applies only to a motion to correct an appraisal roll filed on
  or after the effective date of this Act.
         SECTION 27.  Sections 41.45, 41.46, and 41.67, Tax Code, as
  amended by this Act, apply only to a protest for which the notice of
  protest was filed on or after the effective date of this Act.
         SECTION 28.  This Act takes effect September 1, 2021.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 63 passed the Senate on
  April 23, 2021, by the following vote: Yeas 31, Nays 0; and that
  the Senate concurred in House amendments on May 28, 2021, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 63 passed the House, with
  amendments, on May 25, 2021, by the following vote: Yeas 145,
  Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor