Texas 2021 - 87th Regular

Texas House Bill HB4269 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		87R9048 RDS-F
2		-	By: Hull~~, Meyer~~ H.B. No. 4269
	2	+	By: Hull H.B. No. 4269
3	3
4	4
5	5		A BILL TO BE ENTITLED
6	6		AN ACT
7	7		relating to the procedure to be used by an appraisal review board to
8	8		conduct a hearing on a protest.
9	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10		SECTION 1. Sections 41.45(b), (b-1), (b-2), (b-3), and (n),
11	11		Tax Code, are amended to read as follows:
12	12		(b) A property owner initiating a protest is entitled to
13	13		appear to offer evidence or argument. A property owner may offer
14	14		evidence or argument by affidavit without personally appearing and
15	15		may appear by telephone conference call or videoconference to offer
16	16		evidence or argument. A property owner who neither appears in
17	17		person nor appears by telephone conference call or videoconference
18	18		must offer any evidence or argument by affidavit. A property owner
19	19		who appears by telephone conference call or videoconference may,
20	20		but is not required to, offer evidence or argument by affidavit. A
21	21		property owner who submits evidence or argument by affidavit must
22	22		submit the [an] affidavit [described by this subsection] to the
23	23		board hearing the protest before the board begins the hearing on the
24	24		protest. On receipt of an affidavit, the board shall notify the
25	25		chief appraiser. The chief appraiser may inspect the affidavit and
26	26		is entitled to a copy on request.
27	27		(b-1) An appraisal review board shall conduct a hearing on a
28	28		protest by telephone conference call or by videoconference, as
29	29		specified by the property owner at the owner's election, if:
30	30		(1) the property owner notifies the board that the
31	31		property owner intends to appear by telephone conference call or
32	32		videoconference in the owner's notice of protest or by written
33	33		notice filed with the board not later than the 10th day before the
34	34		date of the hearing; or
35	35		(2) the board proposes that the hearing be conducted
36	36		by telephone conference call or videoconference and the property
37	37		owner agrees to the hearing being conducted in that manner.
38	38		(b-2) If a property owner elects to have a hearing on a
39	39		protest conducted by telephone conference call or videoconference,
40	40		the appraisal review board shall:
41	41		(1) provide:
42	42		(A) a telephone number for the property owner to
43	43		call to participate in the hearing, if the hearing is to be
44	44		conducted by telephone conference call; or
45	45		(B) an Internet location or uniform resource
46	46		locator (URL) address for the property owner to use to participate
47	47		in the hearing, if the hearing is to be conducted by
48	48		videoconference; and
49	49		(2) hold the hearing in a location equipped with
50	50		[telephone] equipment that allows each board member and the other
51	51		parties to the protest who are present at the hearing to hear and,
52	52		if applicable, see the property owner offer evidence or argument.
53	53		(b-3) A property owner is responsible for providing access
54	54		to a hearing on a protest conducted by telephone conference call or
55	55		videoconference to another person that the owner invites to
56	56		participate in the hearing.
57	57		(n) A property owner does not waive the right to appear in
58	58		person at a protest hearing by submitting an affidavit to the
59	59		appraisal review board or by electing to appear by telephone
60	60		conference call or videoconference. The board may consider an
61	61		affidavit submitted under this section only if the property owner
62	62		does not appear in person at the hearing. For purposes of scheduling
63	63		the hearing, a [the] property owner who submits an affidavit under
64	64		this section must state in the affidavit that the property owner
65	65		does not intend to appear at the hearing or that the property owner
66	66		intends to appear at the hearing in person or by telephone
67	67		conference call or videoconference and that the affidavit may be
68	68		used only if the property owner does not appear at the hearing in
69	69		person. If a [the] property owner submits an affidavit and does not
70	70		state in the affidavit whether the owner intends to appear at the
71	71		hearing and has not elected to appear by telephone conference call
72	72		or videoconference, the board shall consider the submission of the
73	73		affidavit as an indication that the property owner does not intend
74	74		to appear at the hearing. If the property owner states in the
75	75		affidavit that the owner does not intend to appear at the hearing or
76	76		does not state in the affidavit whether the owner intends to appear
77	77		at the hearing and has not elected to appear by telephone conference
78	78		call or videoconference, the board is not required to consider the
79	79		affidavit at the scheduled hearing and may consider the affidavit
80	80		at a hearing designated for the specific purpose of processing
81	81		affidavits.
82	82		SECTION 2. The changes in law made by this Act apply only to
83	83		a protest under Chapter 41, Tax Code, for which a notice of protest
84	84		was filed by a property owner on or after the effective date of this
85	85		Act.
86	86		SECTION 3. This Act takes effect September 1, 2021.