83R23348 DDT-F
By: Otto H.B. No. 3445
Substitute the following for H.B. No. 3445:
By: Hilderbran C.S.H.B. No. 3445
A BILL TO BE ENTITLED
AN ACT
relating to the date by which an appraisal review board must hear a
property tax protest, petition, or motion.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.01, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) If a hearing is necessary to take action or make a
determination under Subsection (a), the board must hold the hearing
on or before the 275th day after the date the protest, petition, or
motion is filed unless the chief appraiser and the property owner or
the property owner's agent agree to extend the deadline. If the
chief appraiser and the property owner or the property owner's
agent agree to extend the deadline, neither party is subject to the
imposition of any penalty or legal consequence as a result of that
agreement. If the board fails to hold the hearing by the required
date, the protest, petition, or motion is considered granted.
SECTION 2. (a) Except as provided by Subsection (b) of this
section, this Act applies only to a protest, petition, or motion
filed with an appraisal review board on or after the effective date
of this Act.
(b) This Act applies to a protest, petition, or motion filed
with an appraisal review board before the effective date of this Act
if the board has not held a hearing on the protest, petition, or
motion as of the effective date of this Act.
(c) For purposes of the application of Section 41.01(c), Tax
Code, as added by this Act, a protest, petition, or motion described
by Subsection (b) of this section is considered to have been filed
on the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2013.