87R9048 RDS-F
By: Hull, Meyer H.B. No. 4269
A BILL TO BE ENTITLED
AN ACT
relating to the procedure to be used by an appraisal review board to
conduct a hearing on a protest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 41.45(b), (b-1), (b-2), (b-3), and (n),
Tax Code, are amended to read as follows:
(b) A property owner initiating a protest is entitled to
appear to offer evidence or argument. A property owner may offer
evidence or argument by affidavit without personally appearing and
may appear by telephone conference call or videoconference to offer
evidence or argument. A property owner who neither appears in
person nor appears by telephone conference call or videoconference
must offer any evidence or argument by affidavit. A property owner
who appears by telephone conference call or videoconference may,
but is not required to, offer evidence or argument by affidavit. A
property owner who submits evidence or argument by affidavit must
submit the [an] affidavit [described by this subsection] to the
board hearing the protest before the board 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 or by videoconference, as
specified by the property owner at the owner's election, if:
(1) the property owner notifies the board that the
property owner intends to appear by telephone conference call or
videoconference 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 or videoconference 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 or videoconference,
the appraisal review board shall:
(1) provide:
(A) a telephone number for the property owner to
call to participate in the hearing, if the hearing is to be
conducted by telephone conference call; or
(B) an Internet location or uniform resource
locator (URL) address for the property owner to use to participate
in the hearing, if the hearing is to be conducted by
videoconference; 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 and,
if applicable, see the property owner offer evidence or argument.
(b-3) A property owner is responsible for providing access
to a hearing on a protest conducted by telephone conference call or
videoconference 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 protest hearing by submitting an affidavit to the
appraisal review board or by electing to appear by telephone
conference call or videoconference. The board may consider an
affidavit submitted under this section only if the property owner
does not appear in person at the hearing. For purposes of scheduling
the hearing, a [the] property owner who submits an affidavit under
this section must 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 or videoconference and that the affidavit may be
used only if the property owner does not appear at the hearing in
person. If a [the] property owner submits an affidavit and 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
or videoconference, 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 or videoconference, the 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
was filed by a property owner on or after the effective date of this
Act.
SECTION 3. This Act takes effect September 1, 2021.