By: Lucio  S.B. No. 1919
         (In the Senate - Filed March 12, 2021; April 1, 2021, read
  first time and referred to Committee on Local Government;
  April 29, 2021, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 5, Nays 0; April 29, 2021,
  sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 1919 By:  Zaffirini
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the authority of a property owner to participate by
  videoconference at a protest hearing by certain appraisal review
  boards.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.45, Tax Code, is amended by amending
  Subsections (b), (b-1), (b-2), (b-3), and (n) and adding Subsection
  (b-4) to read as follows:
         (b)  A property owner initiating a protest is entitled to
  appear to offer evidence or argument. A property owner may offer
  evidence or argument by affidavit without personally appearing and
  may appear by telephone conference call or videoconference to offer
  argument.  A property owner who appears by telephone conference
  call or videoconference must offer any evidence by affidavit. A
  property owner must submit an affidavit described by this
  subsection to the board hearing the protest before the board begins
  the hearing on the protest. On receipt of an affidavit, the board
  shall notify the chief appraiser.  The chief appraiser may inspect
  the affidavit and is entitled to a copy on request.
         (b-1)  An appraisal review board shall conduct a hearing on a
  protest by telephone conference call or by videoconference, as
  specified by the property owner at the owner's election, if:
               (1)  the property owner notifies the board that the
  property owner intends to appear by telephone conference call or
  videoconference 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 or videoconference and the property
  owner agrees to the hearing being conducted in that manner.
         (b-2)  If a property owner elects to have a hearing on a
  protest conducted by telephone conference call or videoconference,
  the appraisal review board shall:
               (1)  provide:
                     (A)  a telephone number for the property owner to
  call to participate in the hearing, if the hearing is to be
  conducted by telephone conference call; or
                     (B)  an Internet location or uniform resource
  locator (URL) address for the property owner to use to participate
  in the hearing, if the hearing is to be conducted by
  videoconference; and
               (2)  hold the hearing in a location equipped with
  [telephone] equipment that allows each board member and the other
  parties to the protest who are present at the hearing to hear and,
  if applicable, see the property owner offer argument.
         (b-3)  A property owner is responsible for providing access
  to a hearing on a protest conducted by telephone conference call or
  videoconference to another person that the owner invites to
  participate in the hearing.
         (b-4)  Notwithstanding any other provision of this section,
  an appraisal review board is not required to conduct a hearing by
  videoconference if the board:
               (1)  is established for a county with a population of
  less than 100,000; and 
               (2)  lacks the technological capability to conduct a
  videoconference.
         (n)  A property owner does not waive the right to appear in
  person at a protest hearing by submitting an affidavit to the
  appraisal review board or by electing to appear by telephone
  conference call or videoconference.  The board may consider an
  affidavit submitted under this section only if the property owner
  does not appear in person at the hearing.  For purposes of
  scheduling the hearing, the property owner must state in the
  affidavit that the property owner does not intend to appear at the
  hearing or that the property owner intends to appear at the hearing
  in person or by telephone conference call or videoconference and
  that the affidavit may be used only if the property owner does not
  appear at the hearing in person.  If the property owner does not
  state in the affidavit whether the owner intends to appear at the
  hearing and has not elected to appear by telephone conference call
  or videoconference, the board shall consider the submission of the
  affidavit as an indication that the property owner does not intend
  to appear at the hearing.  If the property owner states in the
  affidavit that the owner does not intend to appear at the hearing or
  does not state in the affidavit whether the owner intends to appear
  at the hearing and has not elected to appear by telephone conference
  call or videoconference, the board is not required to consider the
  affidavit at the scheduled hearing and may consider the affidavit
  at a hearing designated for the specific purpose of processing
  affidavits.
         SECTION 2.  The changes in law made by this Act apply only to
  a protest under Chapter 41, Tax Code, for which a notice of protest
  was filed by a property owner on or after the effective date of this
  Act.
         SECTION 3.  This Act takes effect September 1, 2021.
 
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