Texas 2021 - 87th Regular

Texas Senate Bill SB63 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 63
	1	+	87R25678 TJB-F
	2	+	By: Nelson, et al. S.B. No. 63
	3	+	(Meyer)
	4	+	Substitute the following for S.B. No. 63: No.
2	5
3	6
	7	+	A BILL TO BE ENTITLED
4	8		AN ACT
5		-	relating to the property tax appraisal system, including an
6		-	entitlement to a tax exemption based on the appraised value of
7		-	certain renewable energy devices.
	9	+	relating to the system for appraising property for ad valorem tax
	10	+	purposes.
8	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	12		SECTION 1. Section 5.03, Tax Code, is amended by adding
10	13		Subsection (d) to read as follows:
11	14		(d) Notwithstanding any other provision of this title, the
12	15		comptroller may, after providing notice, require a document,
13	16		payment, notice, report, or other item required to be submitted to
14	17		the comptroller under this title to be submitted electronically and
15	18		may send a document, payment, notice, report or other item the
16	19		comptroller is required to send under this title electronically.
17	20		The comptroller may adopt rules to administer this subsection,
18	21		including rules specifying the format of an item electronically
19	22		submitted to or sent by the comptroller.
20	23		SECTION 2. Section 5.041, Tax Code, is amended by amending
21	24		Subsections (b) and (e-1) and adding Subsection (i) to read as
22	25		follows:
23	26		(b) A member of the appraisal review board established for
24	27		an appraisal district must complete the course established under
25	28		Subsection (a). The course must provide at least eight hours of
26	29		classroom or distance training and education. A member of the
27	30		appraisal review board may not participate in a hearing conducted
28	31		by the board unless the person has completed the course established
29	32		under Subsection (a) and received a certificate of course
30	33		completion.
31	34		(e-1) In addition to the course established under
32	35		Subsection (a), the comptroller shall approve curricula and provide
33	36		materials for use in a continuing education course for members of an
34	37		appraisal review board. The course must provide at least four hours
35	38		of classroom or distance training and education. The curricula and
36	39		materials must include information regarding:
37	40		(1) the cost, income, and market data comparison
38	41		methods of appraising property;
39	42		(2) the appraisal of business personal property;
40	43		(3) the determination of capitalization rates for
41	44		property appraisal purposes;
42	45		(4) the duties of an appraisal review board;
43	46		(5) the requirements regarding the independence of an
44	47		appraisal review board from the board of directors and the chief
45	48		appraiser and other employees of the appraisal district;
46	49		(6) the prohibitions against ex parte communications
47	50		applicable to appraisal review board members;
48	51		(7) the Uniform Standards of Professional Appraisal
49	52		Practice;
50	53		(8) the duty of the appraisal district to substantiate
51	54		the district's determination of the value of property;
52	55		(9) the requirements regarding the equal and uniform
53	56		appraisal of property;
54	57		(10) the right of a property owner to protest the
55	58		appraisal of the property as provided by Chapter 41; and
56	59		(11) a detailed explanation of each of the actions
57	60		described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
58	61		41.42, and 41.43 so that members are fully aware of each of the
59	62		grounds on which a property appraisal can be appealed.
60	63		(i) The comptroller may adopt rules to implement this
61	64		section, including rules establishing criteria for course
62	65		availability and for demonstrating course completion.
63	66		SECTION 3. Section 6.035(a-1), Tax Code, is amended to read
64	67		as follows:
65	68		(a-1) An individual is ineligible to serve on the board of
66	69		directors of an appraisal district [board of directors] if the
67	70		individual:
68	71		(1) has served as a member of the board of directors
69	72		for all or part of five terms, unless:
70	73		(A) the individual was the county
71	74		assessor-collector at the time the individual served as a board
72	75		member; or
73	76		(B) the appraisal district is established in a
74	77		county with a population of less than 120,000;
75	78		(2) has engaged in the business of appraising property
76	79		for compensation for use in proceedings under this title at any time
77	80		during the preceding three years;
78	81		(3) has engaged in the business [or] of representing
79	82		property owners for compensation in proceedings under this title in
80	83		the appraisal district at any time during the preceding three
81	84		years; or
82	85		(4) has been an employee of the appraisal district at
83	86		any time during the preceding three years.
84	87		SECTION 4. Section 6.054, Tax Code, is amended to read as
85	88		follows:
86	89		Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL
87	90		DISTRICT. An individual may not be employed by an appraisal
88	91		district if the individual [is]:
89	92		(1) is an officer of a taxing unit that participates
90	93		in the appraisal district; [or]
91	94		(2) is an employee of a taxing unit that participates
92	95		in the appraisal district; or
93	96		(3) has served as a member of the appraisal review
94	97		board for the appraisal district at any time during the preceding
95	98		two years.
96	99		SECTION 5. Section 6.41(f), Tax Code, is amended to read as
97	100		follows:
98	101		(f) A member of the appraisal review board may be removed
99	102		from the board by a majority vote of the appraisal district board of
100	103		directors, or by the local administrative district judge or the
101	104		judge's designee, as applicable, that appointed the member. Not
102	105		later than the 90th day after the date the board of directors, local
103	106		administrative district judge, or judge's designee that appointed a
104	107		member of the appraisal review board learns of a potential ground
105	108		for removal of the member, the board of directors, local
106	109		administrative district judge, or judge's designee, as applicable,
107	110		shall remove the member or find by official action that the member's
108	111		removal is not warranted. Grounds for removal are:
109	112		(1) a violation of Section 6.412, 6.413, 41.66(f), or
110	113		41.69;
111	114		(2) good cause relating to the attendance of members
112	115		at called meetings of the board as established by written policy
113	116		adopted by a majority of the appraisal district board of directors;
114	117		or
115	118		(3) evidence of repeated bias or misconduct.
116		-	SECTION 6. Section 11.27, Tax Code, is amended by amending
117		-	Subsection (a) and adding Subsection (a-1) to read as follows:
118		-	(a) A person is entitled to an exemption from taxation of
119		-	the amount of appraised value of real [his] property owned by the
120		-	person that arises from the installation or construction on the
121		-	property of a solar or wind-powered energy device that is primarily
122		-	for production and distribution of energy for on-site use.
123		-	(a-1) A person is entitled to an exemption from taxation of
124		-	the appraised value of a solar or wind-powered energy device owned
125		-	by the person that is installed or constructed on real property and
126		-	is primarily for production and distribution of energy for on-site
127		-	use regardless of whether the person owns the real property on which
128		-	the device is installed or constructed.
129		-	SECTION 7. Sections 11.45(a), (b), (d), and (e), Tax Code,
	119	+	SECTION 6. Sections 11.45(a), (b), (d), and (e), Tax Code,
130	120		are amended to read as follows:
131	121		(a) The chief appraiser shall determine separately each
132	122		applicant's right to an exemption. After considering the
133	123		application and all relevant information, the chief appraiser
134	124		shall, as soon as practicable but not later than the 90th day after
135	125		the later of the date the applicant first qualifies for the
136	126		exemption or the date the applicant provides to the chief appraiser
137	127		the information necessary for the chief appraiser to determine the
138	128		applicant's right to the exemption, as the law and facts warrant:
139	129		(1) approve the application and allow the exemption;
140	130		(2) modify the exemption applied for and allow the
141	131		exemption as modified;
142	132		(3) disapprove the application and request additional
143	133		information from the applicant in support of the claim; or
144	134		(4) deny the application.
145	135		(b) If the chief appraiser requires [requests] additional
146	136		information from an applicant, the chief appraiser shall, as soon
147	137		as practicable but not later than the 30th day after the date the
148	138		application is filed with the chief appraiser, deliver a written
149	139		notice to the applicant specifying the additional information the
150	140		applicant must provide to the chief appraiser before the chief
151	141		appraiser can determine the applicant's right to the exemption.
152	142		The [the] applicant must furnish the information not later than the
153	143		30th day [it within 30 days] after the date of the request or the
154	144		application is denied. However, for good cause shown the chief
155	145		appraiser may extend the deadline for furnishing the information by
156	146		written order for a single period not to exceed 15 days.
157	147		(d) If the chief appraiser modifies or denies an application
158	148		[exemption], the chief appraiser [he] shall deliver a written
159	149		notice of the modification or denial to the applicant not later than
160	150		the fifth day [within five days] after the date the chief appraiser
161	151		[he] makes the determination. The notice must state and fully
162	152		explain each reason the chief appraiser modified or denied the
163	153		application. The notice must [He shall] include [with the notice] a
164	154		brief explanation of the procedures for protesting the modification
165	155		or denial [his action].
166	156		(e) If the chief appraiser approves, modifies, or denies an
167	157		application for an exemption under Section 11.35, the chief
168	158		appraiser shall deliver a written notice of the approval,
169	159		modification, or denial to the applicant not later than the fifth
170	160		day after the date the chief appraiser makes the determination. The
171	161		notice must include the damage assessment rating assigned by the
172	162		chief appraiser to each item of qualified property that is the
173	163		subject of the application and a brief explanation of the
174	164		procedures for protesting the chief appraiser's determination. If
175	165		the chief appraiser modifies or denies the application, the notice
176	166		must state and fully explain each reason the chief appraiser
177	167		modified or denied the application. The notice required under this
178	168		subsection is in lieu of any notice that would otherwise be required
179	169		under Subsection (d).
180		-	SECTION 8. Sections 23.44(a), (b), and (d), Tax Code, are
	170	+	SECTION 7. Sections 23.44(a), (b), and (d), Tax Code, are
181	171		amended to read as follows:
182	172		(a) The chief appraiser shall determine individually each
183	173		claimant's right to the agricultural designation. After
184	174		considering the application and all relevant information, the chief
185	175		appraiser shall, as soon as practicable but not later than the 90th
186	176		day after the later of the date the claimant is first eligible for
187	177		the agricultural designation or the date the claimant provides to
188	178		the chief appraiser the information necessary for the chief
189	179		appraiser to determine the claimant's right to the agricultural
190	180		designation, as the law and facts warrant:
191	181		(1) approve the application and designate the land for
192	182		agricultural use;
193	183		(2) disapprove the application and request additional
194	184		information from the claimant in support of the claim; or
195	185		(3) deny the application.
196	186		(b) If the chief appraiser requires [requests] additional
197	187		information from a claimant, the chief appraiser shall, as soon as
198	188		practicable but not later than the 30th day after the date the
199	189		application is filed with the chief appraiser, deliver a written
200	190		notice to the claimant specifying the additional information the
201	191		claimant must provide to the chief appraiser before the chief
202	192		appraiser can determine the applicant's right to the agricultural
203	193		designation. The [the] claimant must furnish the information not
204	194		later than the 30th day [within 30 days] after the date of the
205	195		request or the application is denied. However, for good cause shown
206	196		the chief appraiser may extend the deadline for furnishing
207	197		additional information by written order for a single period not to
208	198		exceed 15 days.
209	199		(d) If the chief appraiser denies an application, the chief
210	200		appraiser [he] shall deliver a written notice of the denial to the
211	201		claimant not later than the fifth day [within five days] after the
212	202		date of denial. The notice must state and fully explain each reason
213	203		the chief appraiser denied the application. The notice must
214	204		include a brief explanation of the procedures for protesting the
215	205		denial.
216		-	SECTION 9. Sections 23.57(a), (b), and (d), Tax Code, are
	206	+	SECTION 8. Sections 23.57(a), (b), and (d), Tax Code, are
217	207		amended to read as follows:
218	208		(a) The chief appraiser shall determine separately each
219	209		applicant's right to have the applicant's [his] land appraised
220	210		under this subchapter. After considering the application and all
221	211		relevant information, the chief appraiser shall, as soon as
222	212		practicable but not later than the 90th day after the later of the
223	213		date the applicant's land is first eligible for appraisal under
224	214		this subchapter or the date the applicant provides to the chief
225	215		appraiser the information necessary for the chief appraiser to
226	216		determine the applicant's right to have the applicant's land
227	217		appraised under this subchapter, as the law and facts warrant:
228	218		(1) approve the application and allow appraisal under
229	219		this subchapter;
230	220		(2) disapprove the application and request additional
231	221		information from the applicant in support of the claim; or
232	222		(3) deny the application.
233	223		(b) If the chief appraiser requires [requests] additional
234	224		information from an applicant, the chief appraiser shall, as soon
235	225		as practicable but not later than the 30th day after the date the
236	226		application is filed with the chief appraiser, deliver a written
237	227		notice to the applicant specifying the additional information the
238	228		applicant must provide to the chief appraiser before the chief
239	229		appraiser can determine the applicant's right to have the
240	230		applicant's land appraised under this subchapter. The [the]
241	231		applicant must furnish the information not later than the 30th day
242	232		[it within 30 days] after the date of the request or the application
243	233		is denied. However, for good cause shown the chief appraiser may
244	234		extend the deadline for furnishing the information by written order
245	235		for a single period not to exceed 15 days.
246	236		(d) If the chief appraiser denies an application, the chief
247	237		appraiser [he] shall deliver a written notice of the denial to the
248	238		applicant not later than the fifth day [within five days] after the
249	239		date the chief appraiser [he] makes the determination. The notice
250	240		must state and fully explain each reason the chief appraiser denied
251	241		the application. The notice must [He shall] include [with the
252	242		notice] a brief explanation of the procedures for protesting the
253	243		denial [his action and a full explanation of the reasons for denial
254	244		of the application].
255		-	SECTION 10. Sections 23.79(a), (b), and (d), Tax Code, are
	245	+	SECTION 9. Sections 23.79(a), (b), and (d), Tax Code, are
256	246		amended to read as follows:
257	247		(a) The chief appraiser shall determine separately each
258	248		applicant's right to have the applicant's [his] land appraised
259	249		under this subchapter. After considering the application and all
260	250		relevant information, the chief appraiser shall, as soon as
261	251		practicable but not later than the 90th day after the later of the
262	252		date the applicant's land is first eligible for appraisal under
263	253		this subchapter or the date the applicant provides to the chief
264	254		appraiser the information necessary for the chief appraiser to
265	255		determine the applicant's right to have the applicant's land
266	256		appraised under this subchapter, as the law and facts warrant:
267	257		(1) approve the application and allow appraisal under
268	258		this subchapter;
269	259		(2) disapprove the application and request additional
270	260		information from the applicant in support of the claim; or
271	261		(3) deny the application.
272	262		(b) If the chief appraiser requires [requests] additional
273	263		information from an applicant, the chief appraiser shall, as soon
274	264		as practicable but not later than the 30th day after the date the
275	265		application is filed with the chief appraiser, deliver a written
276	266		notice to the applicant specifying the additional information the
277	267		applicant must provide to the chief appraiser before the chief
278	268		appraiser can determine the applicant's right to have the
279	269		applicant's land appraised under this subchapter. The [the]
280	270		applicant must furnish the information not later than the 30th day
281	271		[it within 30 days] after the date of the request or the application
282	272		is denied. However, for good cause shown the chief appraiser may
283	273		extend the deadline for furnishing the information by written order
284	274		for a single period not to exceed 15 days.
285	275		(d) If the chief appraiser denies an application, the chief
286	276		appraiser [he] shall deliver a written notice of the denial to the
287	277		applicant not later than the fifth day [within five days] after the
288	278		date the chief appraiser [he] makes the determination. The notice
289	279		must state and fully explain each reason the chief appraiser denied
290	280		the application. The notice must [He shall] include [with the
291	281		notice] a brief explanation of the procedures for protesting the
292	282		denial [his action].
293		-	SECTION 11. Sections 23.85(a), (b), and (d), Tax Code, are
	283	+	SECTION 10. Sections 23.85(a), (b), and (d), Tax Code, are
294	284		amended to read as follows:
295	285		(a) The chief appraiser shall determine individually each
296	286		claimant's right to appraisal under this subchapter. After
297	287		considering the application and all relevant information, the chief
298	288		appraiser shall, as soon as practicable but not later than the 90th
299	289		day after the later of the date the claimant is first eligible for
300	290		appraisal under this subchapter or the date the claimant provides
301	291		to the chief appraiser the information necessary for the chief
302	292		appraiser to determine the claimant's right to appraisal under this
303	293		subchapter, as the law and facts warrant:
304	294		(1) approve the application and allow appraisal under
305	295		this subchapter;
306	296		(2) disapprove the application and request additional
307	297		information from the claimant in support of the claim; or
308	298		(3) deny the application.
309	299		(b) If the chief appraiser requires [requests] additional
310	300		information from a claimant, the chief appraiser shall, as soon as
311	301		practicable but not later than the 30th day after the date the
312	302		application is filed with the chief appraiser, deliver a written
313	303		notice to the claimant specifying the additional information the
314	304		claimant must provide to the chief appraiser before the chief
315	305		appraiser can determine the claimant's right to appraisal under
316	306		this subchapter. The [the] claimant must furnish the information
317	307		not later than the 30th day [within 30 days] after the date of the
318	308		request or the application is denied. However, for good cause shown
319	309		the chief appraiser may extend the deadline for furnishing
320	310		additional information by written order for a single period not to
321	311		exceed 15 days.
322	312		(d) If the chief appraiser denies an application, the chief
323	313		appraiser [he] shall deliver a written notice of the denial to the
324	314		claimant not later than the fifth day [within five days] after the
325	315		date of denial. The notice must state and fully explain each reason
326	316		the chief appraiser denied the application. The notice must
327	317		include a brief explanation of the procedures for protesting the
328	318		denial.
329		-	SECTION 12. Sections 23.95(a), (b), and (d), Tax Code, are
	319	+	SECTION 11. Sections 23.95(a), (b), and (d), Tax Code, are
330	320		amended to read as follows:
331	321		(a) The chief appraiser shall determine individually each
332	322		claimant's right to appraisal under this subchapter. After
333	323		considering the application and all relevant information, the chief
334	324		appraiser shall, as soon as practicable but not later than the 90th
335	325		day after the later of the date the claimant is first eligible for
336	326		appraisal under this subchapter or the date the claimant provides
337	327		to the chief appraiser the information necessary for the chief
338	328		appraiser to determine the claimant's right to appraisal under this
339	329		subchapter, as the law and facts warrant:
340	330		(1) approve the application and allow appraisal under
341	331		this subchapter;
342	332		(2) disapprove the application and request additional
343	333		information from the claimant in support of the claim; or
344	334		(3) deny the application.
345	335		(b) If the chief appraiser requires [requests] additional
346	336		information from a claimant, the chief appraiser shall, as soon as
347	337		practicable but not later than the 30th day after the date the
348	338		application is filed with the chief appraiser, deliver a written
349	339		notice to the claimant specifying the additional information the
350	340		claimant must provide to the chief appraiser before the chief
351	341		appraiser can determine the claimant's right to appraisal under
352	342		this subchapter. The [the] claimant must furnish the information
353	343		not later than the 30th day [within 30 days] after the date of the
354	344		request or before April 15, whichever is earlier, or the
355	345		application is denied. However, for good cause shown the chief
356	346		appraiser may extend the deadline for furnishing additional
357	347		information by written order for a single period not to exceed 15
358	348		days.
359	349		(d) If the chief appraiser denies an application, the chief
360	350		appraiser [he] shall deliver a written notice of the denial to the
361	351		claimant not later than the fifth day [within five days] after the
362	352		date of denial. The notice must state and fully explain each reason
363	353		the chief appraiser denied the application. The notice must include
364	354		a brief explanation of the procedures for protesting the denial.
365		-	SECTION 13. Sections 23.9805(a), (b), and (d), Tax Code,
	355	+	SECTION 12. Sections 23.9805(a), (b), and (d), Tax Code,
366	356		are amended to read as follows:
367	357		(a) The chief appraiser shall determine separately each
368	358		applicant's right to have the applicant's land appraised under this
369	359		subchapter. After considering the application and all relevant
370	360		information, the chief appraiser shall, as soon as practicable but
371	361		not later than the 90th day after the later of the date the
372	362		applicant's land is first eligible for appraisal under this
373	363		subchapter or the date the applicant provides to the chief
374	364		appraiser the information necessary for the chief appraiser to
375	365		determine the applicant's right to have the applicant's land
376	366		appraised under this subchapter, based on the law and facts:
377	367		(1) approve the application and allow appraisal under
378	368		this subchapter;
379	369		(2) disapprove the application and request additional
380	370		information from the applicant in support of the claim; or
381	371		(3) deny the application.
382	372		(b) If the chief appraiser requires [requests] additional
383	373		information from an applicant, the chief appraiser shall, as soon
384	374		as practicable but not later than the 30th day after the date the
385	375		application is filed with the chief appraiser, deliver a written
386	376		notice to the applicant specifying the additional information the
387	377		applicant must provide to the chief appraiser before the chief
388	378		appraiser can determine the applicant's right to have the
389	379		applicant's land appraised under this subchapter. The [the]
390	380		applicant must furnish the information [it] not later than the 30th
391	381		day after the date of the request or the chief appraiser shall deny
392	382		the application. However, for good cause shown, the chief
393	383		appraiser may extend the deadline for furnishing the information by
394	384		written order for a single period not to exceed 15 days.
395	385		(d) If the chief appraiser denies an application, the chief
396	386		appraiser shall deliver a written notice of the denial to the
397	387		applicant not later than the fifth day after the date the chief
398	388		appraiser makes the determination. The notice must state and fully
399	389		explain each reason the chief appraiser denied the application.
400	390		The chief appraiser shall include with the notice a brief
401	391		explanation of the procedures for protesting the denial.
402		-	SECTION 14. Section 25.193(b), Tax Code, is amended to read
	392	+	SECTION 13. Section 25.193(b), Tax Code, is amended to read
403	393		as follows:
404	394		(b) If a property owner has elected to receive notices by
405	395		e-mail as provided by Section 1.086, [for property described by
406	396		that section,] the notice required by this section must be sent in
407	397		that manner regardless of whether the information was also included
408	398		in a notice under Section 25.19 and must be sent separately from any
409	399		other notice sent to the property owner by the chief appraiser.
410		-	SECTION 15. Section 25.25(e), Tax Code, is amended to read
	400	+	SECTION 14. Section 25.25(e), Tax Code, is amended to read
411	401		as follows:
412	402		(e) If the chief appraiser and the property owner do not
413	403		agree to the correction before the 15th day after the date the
414	404		motion is filed, a party bringing a motion under Subsection (c) or
415	405		(d) is entitled on request to a hearing on and a determination of
416	406		the motion by the appraisal review board. A party bringing a motion
417	407		under this section must describe the error or errors that the motion
418	408		is seeking to correct. If a request for hearing is made on or after
419	409		January 1 but before September 1, the appraisal review board shall
420	410		schedule the hearing to be held as soon as practicable but not later
421	411		than the 90th day after the date the board approves the appraisal
422	412		records as provided by Section 41.12. If a request for hearing is
423	413		made on or after September 1 but before January 1 of the following
424	414		tax year, the appraisal review board shall schedule the hearing to
425	415		be held as soon as practicable but not later than the 90th day after
426	416		the date the request for the hearing is made. Not later than 15 days
427	417		before the date of the hearing, the board shall deliver written
428	418		notice of the date, time, and place of the hearing to the chief
429	419		appraiser, the property owner, and the presiding officer of the
430	420		governing body of each taxing unit in which the property is located.
431	421		The chief appraiser, the property owner, and each taxing unit are
432	422		entitled to present evidence and argument at the hearing and to
433	423		receive written notice of the board's determination of the motion.
434	424		The property owner is entitled to elect to present the owner's
435	425		evidence and argument before, after, or between the cases presented
436	426		by the chief appraiser and each taxing unit. A property owner who
437	427		files the motion must comply with the payment requirements of
438	428		Section 25.26 or forfeit the right to a final determination of the
439	429		motion.
440		-	SECTION 16. Section 41.44(d), Tax Code, is amended to read
	430	+	SECTION 15. Section 41.44(d), Tax Code, is amended to read
441	431		as follows:
442	432		(d) A notice of protest is sufficient if it identifies the
443	433		protesting property owner, including a person claiming an ownership
444	434		interest in the property even if that person is not listed on the
445	435		appraisal records as an owner of the property, identifies the
446	436		property that is the subject of the protest, and indicates apparent
447	437		dissatisfaction with some determination of the appraisal
448	438		office. The notice need not be on an official form, but the
449	439		comptroller shall prescribe a form that provides for more detail
450	440		about the nature of the protest. The form must permit a property
451	441		owner to include each property in the appraisal district that is the
452	442		subject of a protest. If the form includes boxes a property owner
453	443		is required to select from to indicate the reason the owner is
454	444		filing a protest, the form must permit a property owner who believes
455	445		that the owner's property was appraised at a value that exceeds its
456	446		appraised value, was appraised unequally, or both, to select a
457	447		single box to indicate that the owner is filing a protest for either
458	448		or both reasons. The form must permit a property owner to request
459	449		that the protest be heard by a special panel established under
460	450		Section 6.425 if the protest will be determined by an appraisal
461	451		review board to which that section applies and the property is
462	452		included in a classification described by Section 6.425(b). The
463	453		comptroller, each appraisal office, and each appraisal review board
464	454		shall make the forms readily available and deliver one to a property
465	455		owner on request.
466		-	SECTION 17. Section 41.45(a), Tax Code, is amended to read
	456	+	SECTION 16. Section 41.45(a), Tax Code, is amended to read
467	457		as follows:
468	458		(a) On the filing of a notice as required by Section 41.44,
469	459		the appraisal review board shall schedule a hearing on the protest.
470	460		The appraisal review board shall schedule the hearing to be held as
471	461		soon as practicable but not later than the 90th day after the date
472	462		the board approves the appraisal records as provided by Section
473	463		41.12. If more than one protest is filed relating to the same
474	464		property, the appraisal review board shall schedule a single
475	465		hearing on all timely filed protests relating to the property. A
476	466		hearing for a property that is owned in undivided or fractional
477	467		interests, including separate interests in a mineral in place,
478	468		shall be scheduled to provide for participation by all owners who
479	469		have timely filed a protest.
480		-	SECTION 18. Section 41.46, Tax Code, is amended by adding
	470	+	SECTION 17. Section 41.46, Tax Code, is amended by adding
481	471		Subsection (f) to read as follows:
482	472		(f) This subsection applies only to the appraisal review
483	473		board of an appraisal district established in a county with a
484	474		population of 120,000 or more. In addition to the notice required
485	475		by Subsection (a), on written request of the property owner
486	476		initiating the protest, the appraisal review board shall deliver to
487	477		the property owner an electronic reminder stating the date, time,
488	478		and place of the protest hearing that is the subject of the notice.
489	479		The property owner may request that delivery of the electronic
490	480		reminder be made by e-mail or text message. The property owner must
491	481		provide in the request the e-mail address or telephone number, as
492	482		applicable, to which the appraisal review board must send the
493	483		reminder. The appraisal review board must deliver the electronic
494	484		reminder to the property owner not earlier than the seventh day
495	485		after the date the appraisal review board delivers the notice
496	486		required by Subsection (a) and not later than the day before the
497	487		date of the hearing. Failure to deliver the electronic reminder
498	488		required by this subsection is not considered a failure to provide
499	489		or deliver notice under Section 41.411.
500		-	SECTION 19. Section 41.67, Tax Code, is amended by adding
	490	+	SECTION 18. Section 41.67, Tax Code, is amended by adding
501	491		Subsection (e) to read as follows:
502	492		(e) The chief appraiser may not offer evidence or argument
503	493		at a hearing on a protest in support of a reason for modifying or
504	494		denying an application other than a reason stated in a notice
505	495		delivered to the applicant under Section 11.45(d) or (e), 23.44(d),
506	496		23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the
507	497		chief appraiser:
508	498		(1) provides written notice to the property owner of
509	499		the additional reason for modifying or denying the application not
510	500		later than the 14th day before the date of the hearing; and
511	501		(2) establishes that the additional reason was not
512	502		known to the chief appraiser at the time the chief appraiser
513	503		delivered to the applicant the notice under Section 11.45(d) or
514	504		(e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or
515	505		23.9805(d).
516		-	SECTION 20. (a) Section 6.035(a-1), Tax Code, as amended by
	506	+	SECTION 19. (a) Section 6.035(a-1), Tax Code, as amended by
517	507		this Act, does not affect the eligibility of a person serving as an
518	508		appointed member of the board of directors of an appraisal district
519	509		immediately before the effective date of this Act to continue to
520	510		serve on the board for the remainder of the term to which the member
521	511		was appointed.
522	512		(b) Service as an appointed member of the board of directors
523	513		of an appraisal district before January 1, 2022, does not count for
524	514		purposes of determining whether a person is ineligible to serve on
525	515		the board of directors of an appraisal district under Section
526	516		6.035(a-1)(1), Tax Code, as added by this Act.
527		-	SECTION 21. Section 6.054, Tax Code, as amended by this Act,
	517	+	SECTION 20. Section 6.054, Tax Code, as amended by this Act,
528	518		applies only to a former member of an appraisal review board first
529	519		employed by an appraisal district on or after the effective date of
530	520		this Act.
531		-	SECTION 22. Section 6.41(f), Tax Code, as amended by this
	521	+	SECTION 21. Section 6.41(f), Tax Code, as amended by this
532	522		Act, applies only to a potential ground for removal of a member of
533	523		an appraisal review board that an appraisal district board of
534	524		directors, local administrative district judge, or local
535	525		administrative district judge's designee, as applicable, first
536	526		learns of on or after the effective date of this Act.
537		-	SECTION 23. The amendment made by this Act to Section 11.27,
538		-	Tax Code, is a clarification of existing law and does not imply that
539		-	existing law may be construed as inconsistent with the law as
540		-	amended by this Act.
541		-	SECTION 24. Sections 11.45(a) and (b), 23.44(a) and (b),
	527	+	SECTION 22. Sections 11.45(a) and (b), 23.44(a) and (b),
542	528		23.57(a) and (b), 23.79(a) and (b), 23.85(a) and (b), 23.95(a) and
543	529		(b), and 23.9805(a) and (b), Tax Code, as amended by this Act, apply
544	530		only to an application filed with a chief appraiser on or after the
545	531		effective date of this Act.
546		-	SECTION 25. Sections 11.45(d) and (e), 23.44(d), 23.57(d),
	532	+	SECTION 23. Sections 11.45(d) and (e), 23.44(d), 23.57(d),
547	533		23.79(d), 23.85(d), 23.95(d), and 23.9805(d), Tax Code, as amended
548	534		by this Act, apply only to a notice required to be delivered by a
549	535		chief appraiser on or after the effective date of this Act.
550		-	SECTION 26. Section 25.25(e), Tax Code, as amended by this
	536	+	SECTION 24. Section 25.25(e), Tax Code, as amended by this
551	537		Act, applies only to a motion to correct an appraisal roll filed on
552	538		or after the effective date of this Act.
553		-	SECTION 27. Sections 41.45, 41.46, and 41.67, Tax Code, as
	539	+	SECTION 25. Sections 41.45, 41.46, and 41.67, Tax Code, as
554	540		amended by this Act, apply only to a protest for which the notice of
555	541		protest was filed on or after the effective date of this Act.
556		-	SECTION 28. This Act takes effect September 1, 2021.
557		-	______________________________ ______________________________
558		-	President of the Senate Speaker of the House
559		-	I hereby certify that S.B. No. 63 passed the Senate on
560		-	April 23, 2021, by the following vote: Yeas 31, Nays 0; and that
561		-	the Senate concurred in House amendments on May 28, 2021, by the
562		-	following vote: Yeas 31, Nays 0.
563		-	______________________________
564		-	Secretary of the Senate
565		-	I hereby certify that S.B. No. 63 passed the House, with
566		-	amendments, on May 25, 2021, by the following vote: Yeas 145,
567		-	Nays 0, one present not voting.
568		-	______________________________
569		-	Chief Clerk of the House
570		-	Approved:
571		-	______________________________
572		-	Date
573		-	______________________________
574		-	Governor
	542	+	SECTION 26. This Act takes effect September 1, 2021.