| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the circumstances under which an appraisal review board |
|
|
is required to postpone a protest hearing. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Sections 41.45(e) and (e-1), Tax Code, are |
|
|
amended to read as follows: |
|
|
(e) On request made to the appraisal review board before the |
|
|
date of the hearing, a property owner or a person [who has not] |
|
|
designated by the property owner as the owner's [an] agent under |
|
|
Section 1.111 to represent the owner at the hearing is entitled to |
|
|
one postponement of the hearing to a later date without showing |
|
|
cause. In addition and without limitation as to the number of |
|
|
postponements, the board shall postpone the hearing to a later date |
|
|
if the property owner or the owner's agent at any time shows good |
|
|
cause for the postponement or if the chief appraiser consents to the |
|
|
postponement. The hearing may not be postponed to a date less than |
|
|
five or more than 30 days after the date scheduled for the hearing |
|
|
when the postponement is sought unless the date and time of the |
|
|
hearing as postponed are agreed to by the chairman of the appraisal |
|
|
review board or the chairman's representative, the property owner, |
|
|
and the chief appraiser. A request by a property owner for a |
|
|
postponement under this subsection may be made in writing, |
|
|
including by facsimile transmission or electronic mail, by |
|
|
telephone, or in person to the appraisal review board, a panel of |
|
|
the board, or the chairman of the board. The chairman or the |
|
|
chairman's representative may take action on a postponement under |
|
|
this subsection without the necessity of action by the full board if |
|
|
the hearing for which the postponement is requested is scheduled to |
|
|
occur before the next regular meeting of the board. The granting by |
|
|
the appraisal review board, the chairman, or the chairman's |
|
|
representative of a postponement under this subsection does not |
|
|
require the delivery of additional written notice to the property |
|
|
owner. |
|
|
(e-1) A property owner or a person designated by the |
|
|
property owner as the owner's agent to represent the owner at the |
|
|
hearing who fails to appear at the hearing is entitled to a new |
|
|
hearing if the property owner or the owner's agent files, not later |
|
|
than the fourth day after the date the hearing occurred, a written |
|
|
statement with the appraisal review board showing good cause for |
|
|
the failure to appear and requesting a new hearing. For purposes of |
|
|
this subsection, "good cause" includes that the property owner or |
|
|
the owner's agent was unable to attend the scheduled hearing |
|
|
because the owner or agent was appearing before a different panel of |
|
|
the same appraisal review board at the time of the scheduled |
|
|
hearing. |
|
|
SECTION 2. This Act takes effect September 1, 2023. |