88R4781 LHC-F
By: Shine H.B. No. 4634
A BILL TO BE ENTITLED
AN ACT
relating to the procedure for protests before appraisal review
boards.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) On the filing of a notice as required by Section 41.44,
the appraisal review board shall schedule a hearing on the protest.
[The appraisal review board shall schedule the hearing to be held as
soon as practicable but not later than the 90th day after the date
the board approves the appraisal records as provided by Section
41.12.] If more than one protest is filed relating to the same
property, the appraisal review board shall schedule a single
hearing on all timely filed protests relating to the property. A
hearing for a property that is owned in undivided or fractional
interests, including separate interests in a mineral in place,
shall be scheduled to provide for participation by all owners who
have timely filed a protest.
(a-1) The appraisal review board shall schedule a hearing on
a protest to be held as soon as practicable but not later than:
(1) October 1, if the notice of protest is filed on or
after March 1, but before July 1; or
(2) the 90th day after the date the notice of protest
is filed, if the notice is filed:
(A) before March 1; or
(B) on or after July 1.
SECTION 2. Section 41.461(a), Tax Code, is amended to read
as follows:
(a) At least 14 days before a hearing on a protest, the chief
appraiser shall:
(1) deliver a copy of the pamphlet prepared by the
comptroller under Section 5.06 to the property owner initiating the
protest, or to an agent representing the owner if requested by the
agent;
(2) inform the property owner that the owner or the
agent of the owner is entitled on request to a copy of the data,
schedules, formulas, and all other information the chief appraiser
will introduce at the hearing to establish any matter at issue;
[and]
(3) deliver a copy of the hearing procedures adopted
by the appraisal review board under Section 41.01 to the property
owner; and
(4) provide the property owner with a brief summary of
the reason for changing the value of the owner's property from the
value of the property for the preceding tax year, if the value was
changed.
SECTION 3. 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. A protest under
Chapter 41, Tax Code, for which a notice of protest was filed before
the effective date of this Act is governed by the law in effect on
the date the notice of protest was filed, and the former law is
continued in effect for that purpose.
SECTION 4. This Act takes effect September 1, 2023.