Texas 2021 - 87th Regular

Texas House Bill HB4179 Compare Versions

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Version 2 (New)

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	1	+	87R2059 SMT-D
1	2		By: Bonnen, Button H.B. No. 4179
2	3
3	4
4	5		A BILL TO BE ENTITLED
5	6		AN ACT
6	7		relating to the procedures to be used by an appraisal district in
7	8		resolving a protest following the filing of a notice of protest by a
8	9		property owner.
9	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10		-	SECTION 1. Section 25.19(b), Tax Code, as effective January
11		-	1, 2022, is amended to read as follows:
12		-	(b) The chief appraiser shall separate real from personal
13		-	property and include in the notice for each:
14		-	(1) a list of the taxing units in which the property is
15		-	taxable;
16		-	(2) the appraised value of the property in the
17		-	preceding year;
18		-	(3) the taxable value of the property in the preceding
19		-	year for each taxing unit taxing the property;
20		-	(4) the appraised value of the property for the
21		-	current year, the kind and amount of each exemption and partial
22		-	exemption, if any, approved for the property for the current year
23		-	and for the preceding year, and, if an exemption or partial
24		-	exemption that was approved for the preceding year was canceled or
25		-	reduced for the current year, the amount of the exemption or partial
26		-	exemption canceled or reduced;
27		-	(5) in italic typeface, the following statement: "The
28		-	Texas Legislature does not set the amount of your local taxes. Your
29		-	property tax burden is decided by your locally elected officials,
30		-	and all inquiries concerning your taxes should be directed to those
31		-	officials";
32		-	(6) a detailed explanation of the time and procedure
33		-	for protesting the value;
34		-	(7) the date and place the appraisal review board will
35		-	begin hearing protests; [and]
36		-	(8) an explanation of the availability and purpose of
37		-	an informal conference with the appraisal office before a hearing
38		-	on a protest; and
39		-	(9) a brief explanation that the governing body of
40		-	each taxing unit decides whether or not taxes on the property will
41		-	increase and the appraisal district only determines the value of
42		-	the property.
43		-	SECTION 2. Subchapter C, Chapter 41, Tax Code, is amended by
	11	+	SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
44	12		adding Section 41.445 to read as follows:
45	13		Sec. 41.445. INFORMAL CONFERENCE BEFORE HEARING ON PROTEST.
46		-	(a) The appraisal district shall schedule an informal conference
47		-	with the appraisal office for each property owner who files a notice
48		-	of protest with the appraisal review board and requests an informal
49		-	conference, to be held before the hearing on the protest. Notice of
50		-	the date, time, and location of the informal conference shall be
51		-	delivered to the property owner with the notice of protest hearing
52		-	required under Section 41.46 or may be delivered electronically at
53		-	the property owner's request.
	14	+	(a) The appraisal review board shall schedule an informal
	15	+	conference with the appraisal office for each property owner who
	16	+	files a notice of protest with the board, to be held before the
	17	+	hearing on the protest. Notice of the date, time, and location of
	18	+	the informal conference shall be delivered to the property owner
	19	+	with the notice of protest hearing required under Section 41.46.
54	20		(b) Except as provided by Subsection (c), the informal
55	21		conference may not be scheduled to be held on the same day on which
56	22		the hearing on the protest is scheduled to be held or during the
57		-	five-day period preceding that date unless the property owner
58		-	agrees to the holding of the conference on the scheduled day.
	23	+	five-day period preceding that date.
59	24		(c) On request made in writing by the property owner to the
60	25		appraisal office with good cause shown, the appraisal office shall
61	26		reschedule the informal conference for a later date that is before
62	27		the date of the hearing on the protest. The rescheduling of the
63	28		informal conference under this subsection does not require the
64	29		delivery of additional written notice to the property owner. The
65	30		appraisal office may reschedule the informal conference for a date
66	31		during the five-day period described by Subsection (b) with the
67	32		property owner's consent.
68	33		(d) The appraisal office shall cancel the informal
69	34		conference if the property owner informs the appraisal office, in
70	35		writing, that the property owner elects not to participate in the
71	36		conference.
72	37		(e) The property owner's failure to appear at the informal
73	38		conference does not prevent the appraisal review board from hearing
74	39		the protest and issuing an order determining the protest.
75		-	SECTION 3. Section 41.45(b-1), Tax Code, is amended to read
	40	+	SECTION 2. Section 41.45(b-1), Tax Code, is amended to read
76	41		as follows:
77	42		(b-1) An appraisal review board shall conduct a hearing on a
78	43		protest by telephone conference call if [:
79	44		[(1)] the property owner notifies the board that the
80	45		property owner intends to appear by telephone conference call in
81	46		the owner's notice of protest or by written notice filed with the
82	47		board not later than the 10th day before the date of the hearing [;
83	48		or
84	49		[(2) the board proposes that the hearing be conducted
85	50		by telephone conference call and the property owner agrees to the
86	51		hearing being conducted in that manner].
87		-	SECTION 4. The change in law made by this Act applies only
	52	+	SECTION 3. The change in law made by this Act applies only
88	53		to a protest under Chapter 41, Tax Code, for which a notice of
89	54		protest is filed by a property owner on or after the effective date
90	55		of this Act. A protest under Chapter 41, Tax Code, for which a
91	56		notice of protest is filed by a property owner before the effective
92	57		date of this Act is governed by the law in effect on the date the
93	58		notice of protest is filed, and the former law is continued in
94	59		effect for that purpose.
95		-	SECTION 5. This Act takes effect ~~January~~ 1, ~~2022~~.
	60	+	SECTION 4. This Act takes effect September 1, 2021.