By: Metcalf, et al. (Senate Sponsor - Nichols) H.B. No. 455
(In the Senate - Received from the House April 18, 2017;
April 24, 2017, read first time and referred to Committee on
Finance; May 2, 2017, reported favorably by the following vote:
Yeas 13, Nays 0, 1 present not voting; May 2, 2017, sent to
printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a property owner to participate by
telephone conference call at a protest hearing by an appraisal
review board.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45, Tax Code, is amended by amending
Subsections (b) and (n) and adding Subsections (b-1), (b-2), and
(b-3) to read as follows:
(b) A [The] property owner initiating a [the] protest is
entitled to [an opportunity to] appear to offer evidence or
argument. A [The] property owner may offer [his] evidence or
argument by affidavit without personally appearing and may appear
by telephone conference call to offer argument. A property owner
who appears by telephone conference call must offer any evidence by
affidavit. A property owner must submit an affidavit described by
this subsection [if he attests to the affidavit before an officer
authorized to administer oaths and submits the affidavit] to the
board hearing the protest before the board [it] 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 if:
(1) the property owner notifies the board that the
property owner intends to appear by telephone conference call 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 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, the appraisal
review board shall:
(1) provide a telephone number for the property owner
to call to participate in the hearing; 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 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 to
another person that the owner invites to participate in the
hearing.
(n) A property owner does not waive the right to appear in
person at a [the] protest hearing by submitting an affidavit to the
appraisal review board or by electing to appear by telephone
conference call. The board may consider an [the] affidavit
submitted under this section only if the property owner does not
appear in person at the [protest] hearing [in person]. For purposes
of scheduling the hearing, the property owner must [shall] 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 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, 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, the [appraisal
review] 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
is filed on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2017.
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