| 1 | 1 | | 88R8164 TJB-F |
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| 2 | 2 | | By: Button H.B. No. 5054 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the deadline by which a property owner is required to |
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| 8 | 8 | | notify an appraisal review board of the owner's intent to appear at |
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| 9 | 9 | | a protest hearing by telephone conference call or videoconference. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 41.45(b-1), Tax Code, as amended by |
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| 12 | 12 | | Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th |
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| 13 | 13 | | Legislature, Regular Session, 2021, is reenacted and amended to |
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| 14 | 14 | | read as follows: |
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| 15 | 15 | | (b-1) An appraisal review board shall conduct a hearing on a |
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| 16 | 16 | | protest by telephone conference call or by videoconference, as |
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| 17 | 17 | | specified by the property owner at the owner's election, if the |
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| 18 | 18 | | property owner notifies the board that the property owner intends |
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| 19 | 19 | | to appear by telephone conference call or videoconference in the |
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| 20 | 20 | | owner's notice of protest or by written notice filed with the board |
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| 21 | 21 | | not later than the fifth [10th] day before the date of the hearing. |
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| 22 | 22 | | SECTION 2. The change in law made by this Act applies only |
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| 23 | 23 | | to a protest under Chapter 41, Tax Code, for which a notice of |
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| 24 | 24 | | protest is filed by a property owner on or after the effective date |
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| 25 | 25 | | of this Act. A protest under Chapter 41, Tax Code, for which a |
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| 26 | 26 | | notice of protest is filed by a property owner before the effective |
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| 27 | 27 | | date of this Act is governed by the law in effect on the date the |
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| 28 | 28 | | notice of protest was filed, and the former law is continued in |
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| 29 | 29 | | effect for that purpose. |
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| 30 | 30 | | SECTION 3. This Act takes effect September 1, 2023. |
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