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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for protests before appraisal review |
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boards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) On the filing of a notice as required by Section 41.44, |
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the appraisal review board shall schedule a hearing on the protest. |
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[The appraisal review board shall schedule the hearing to be held as |
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soon as practicable but not later than the 90th day after the date |
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the board approves the appraisal records as provided by Section |
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41.12.] If more than one protest is filed relating to the same |
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property, the appraisal review board shall schedule a single |
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hearing on all timely filed protests relating to the property. A |
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hearing for a property that is owned in undivided or fractional |
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interests, including separate interests in a mineral in place, |
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shall be scheduled to provide for participation by all owners who |
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have timely filed a protest. |
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(a-1) The appraisal review board shall schedule a hearing on |
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a protest to be held as soon as practicable but not later than: |
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(1) October 1, if the notice of protest is filed on or |
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after March 1, but before July 1; or |
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(2) the 90th day after the date the notice of protest |
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is filed, if the notice is filed: |
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(A) before March 1; or |
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(B) on or after July 1. |
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SECTION 2. Section 41.461(a), Tax Code, is amended to read |
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as follows: |
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(a) At least 14 days before a hearing on a protest, the chief |
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appraiser shall: |
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(1) deliver a copy of the pamphlet prepared by the |
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comptroller under Section 5.06 to the property owner initiating the |
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protest, or to an agent representing the owner if requested by the |
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agent; |
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(2) inform the property owner that the owner or the |
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agent of the owner is entitled on request to a copy of the data, |
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schedules, formulas, and all other information the chief appraiser |
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will introduce at the hearing to establish any matter at issue; |
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[and] |
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(3) deliver a copy of the hearing procedures adopted |
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by the appraisal review board under Section 41.01 to the property |
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owner; and |
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(4) provide the property owner with a brief summary of |
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the reason for changing the value of the owner's property from the |
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value of the property for the preceding tax year, if the value was |
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changed. |
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SECTION 3. The changes in law made by this Act apply only to |
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a protest under Chapter 41, Tax Code, for which a notice of protest |
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is filed on or after the effective date of this Act. A protest under |
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Chapter 41, Tax Code, for which a notice of protest was filed before |
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the effective date of this Act is governed by the law in effect on |
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the date the notice of protest was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2023. |