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A BILL TO BE ENTITLED
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AN ACT
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relating to the circumstances under which an appraisal review board |
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is required to postpone a protest hearing. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 41.45(e) and (e-1), Tax Code, are |
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amended to read as follows: |
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(e) On request made to the appraisal review board before the |
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date of the hearing, a property owner or a person [who has not] |
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designated by the property owner as the owner's [an] agent under |
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Section 1.111 to represent the owner at the hearing is entitled to |
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one postponement of the hearing to a later date without showing |
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cause. In addition and without limitation as to the number of |
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postponements, the board shall postpone the hearing to a later date |
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if the property owner or the owner's agent at any time shows good |
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cause for the postponement or if the chief appraiser consents to the |
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postponement. The hearing may not be postponed to a date less than |
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five or more than 30 days after the date scheduled for the hearing |
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when the postponement is sought unless the date and time of the |
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hearing as postponed are agreed to by the chairman of the appraisal |
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review board or the chairman's representative, the property owner, |
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and the chief appraiser. A request by a property owner for a |
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postponement under this subsection may be made in writing, |
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including by facsimile transmission or electronic mail, by |
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telephone, or in person to the appraisal review board, a panel of |
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the board, or the chairman of the board. The chairman or the |
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chairman's representative may take action on a postponement under |
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this subsection without the necessity of action by the full board if |
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the hearing for which the postponement is requested is scheduled to |
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occur before the next regular meeting of the board. The granting by |
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the appraisal review board, the chairman, or the chairman's |
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representative of a postponement under this subsection does not |
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require the delivery of additional written notice to the property |
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owner. |
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(e-1) A property owner or a person designated by the |
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property owner as the owner's agent to represent the owner at the |
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hearing who fails to appear at the hearing is entitled to a new |
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hearing if the property owner or the owner's agent files, not later |
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than the fourth day after the date the hearing occurred, a written |
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statement with the appraisal review board showing good cause for |
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the failure to appear and requesting a new hearing. For purposes of |
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this subsection, "good cause" includes that the property owner or |
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the owner's agent was unable to attend the scheduled hearing |
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because the owner or agent was appearing before a different panel of |
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the same appraisal review board at the time of the scheduled |
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hearing. |
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SECTION 2. This Act takes effect September 1, 2025. |