Texas 2023 - 88th Regular

Texas Senate Bill SB1800 Compare Versions

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1	1	88R7540 MLH-F
2	2	By: Springer S.B. No. 1800
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the deadline for certain officials of an appraisal
8	8	district to take certain actions.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.45, Tax Code, is amended by amending
11	11	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
12	12	read as follows:
13	13	(a) The chief appraiser shall determine separately each
14	14	applicant's right to an exemption. After considering the
15	15	application and all relevant information, the chief appraiser shall
16	16	within the period prescribed by Subsection (a-1) or (a-2), as
17	17	applicable [, as soon as practicable but not later than the 90th day
18	18	after the later of the date the applicant first qualifies for the
19	19	exemption or the date the applicant provides to the chief appraiser
20	20	the information necessary for the chief appraiser to determine the
21	21	applicant's right to the exemption, as the law and facts warrant]:
22	22	(1) approve the application and allow the exemption;
23	23	(2) modify the exemption applied for and allow the
24	24	exemption as modified;
25	25	(3) disapprove the application and require [request]
26	26	additional information from the applicant in support of the claim;
27	27	or
28	28	(4) deny the application.
29	29	(a-1) The chief appraiser of an appraisal district
30	30	established in a county with a population of less than one million
31	31	shall make the determination required under Subsection (a) not
32	32	later than the 90th day after the later of the date the applicant
33	33	first qualifies for the exemption or the date the applicant
34	34	provides to the chief appraiser the information necessary for the
35	35	chief appraiser to determine the applicant's right to the
36	36	exemption, as the law and facts warrant. If it is not practicable
37	37	for the chief appraiser to make the determination by the 90th day,
38	38	the chief appraiser shall make the determination as soon thereafter
39	39	as practicable.
40	40	(a-2) The chief appraiser of an appraisal district
41	41	established in a county with a population of one million or more
42	42	shall make the determination required under Subsection (a) not
43	43	later than the 120th day after the later of the date the applicant
44	44	first qualifies for the exemption or the date the applicant
45	45	provides to the chief appraiser the information necessary for the
46	46	chief appraiser to determine the applicant's right to the
47	47	exemption, as the law and facts warrant. If it is not practicable
48	48	for the chief appraiser to make the determination by the 120th day,
49	49	the chief appraiser shall make the determination as soon thereafter
50	50	as practicable.
51	51	(b) If the chief appraiser disapproves an application and
52	52	requires additional information from an applicant, the chief
53	53	appraiser shall, as soon as practicable but not later than the 30th
54	54	day after the date the [application is filed with the] chief
55	55	appraiser disapproves the application, deliver a written notice to
56	56	the applicant specifying the additional information the applicant
57	57	must provide to the chief appraiser before the chief appraiser can
58	58	determine the applicant's right to the exemption. The applicant
59	59	must furnish the information not later than the 30th day after the
60	60	date of the request or the applicant's application is denied.
61	61	However, for good cause shown the chief appraiser may extend the
62	62	deadline for furnishing the information by written order for a
63	63	single period not to exceed 15 days.
64	64	SECTION 2. Section 23.44, Tax Code, is amended by amending
65	65	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
66	66	read as follows:
67	67	(a) The chief appraiser shall determine individually each
68	68	claimant's right to the agricultural designation. After
69	69	considering the application and all relevant information, the chief
70	70	appraiser shall within the period prescribed by Subsection (a-1) or
71	71	(a-2), as applicable [, as soon as practicable but not later than
72	72	the 90th day after the later of the date the claimant is first
73	73	eligible for the agricultural designation or the date the claimant
74	74	provides to the chief appraiser the information necessary for the
75	75	chief appraiser to determine the claimant's right to the
76	76	agricultural designation, as the law and facts warrant]:
77	77	(1) approve the application and designate the land for
78	78	agricultural use;
79	79	(2) disapprove the application and require [request]
80	80	additional information from the claimant in support of the claim;
81	81	or
82	82	(3) deny the application.
83	83	(a-1) The chief appraiser of an appraisal district
84	84	established in a county with a population of less than one million
85	85	shall make the determination required under Subsection (a) not
86	86	later than the 90th day after the later of the date the claimant is
87	87	first eligible for the agricultural designation or the date the
88	88	claimant provides to the chief appraiser the information necessary
89	89	for the chief appraiser to determine the claimant's right to the
90	90	agricultural designation, as the law and facts warrant. If it is not
91	91	practicable for the chief appraiser to make the determination by
92	92	the 90th day, the chief appraiser shall make the determination as
93	93	soon thereafter as practicable.
94	94	(a-2) The chief appraiser of an appraisal district
95	95	established in a county with a population of one million or more
96	96	shall make the determination required under Subsection (a) not
97	97	later than the 120th day after the later of the date the claimant is
98	98	first eligible for the agricultural designation or the date the
99	99	claimant provides to the chief appraiser the information necessary
100	100	for the chief appraiser to determine the claimant's right to the
101	101	agricultural designation, as the law and facts warrant. If it is not
102	102	practicable for the chief appraiser to make the determination by
103	103	the 120th day, the chief appraiser shall make the determination as
104	104	soon thereafter as practicable.
105	105	(b) If the chief appraiser disapproves an application and
106	106	requires additional information from a claimant, the chief
107	107	appraiser shall, as soon as practicable but not later than the 30th
108	108	day after the date the [application is filed with the] chief
109	109	appraiser disapproves the application, deliver a written notice to
110	110	the claimant specifying the additional information the claimant
111	111	must provide to the chief appraiser before the chief appraiser can
112	112	determine the claimant's [applicant's] right to the agricultural
113	113	designation. The claimant must furnish the information not later
114	114	than the 30th day after the date of the request or the claimant's
115	115	application is denied. However, for good cause shown the chief
116	116	appraiser may extend the deadline for furnishing additional
117	117	information by written order for a single period not to exceed 15
118	118	days.
119	119	SECTION 3. Section 23.57, Tax Code, is amended by amending
120	120	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
121	121	read as follows:
122	122	(a) The chief appraiser shall determine separately each
123	123	applicant's right to have the applicant's land appraised under this
124	124	subchapter. After considering the application and all relevant
125	125	information, the chief appraiser shall within the period prescribed
126	126	by Subsection (a-1) or (a-2), as applicable [, as soon as
127	127	practicable but not later than the 90th day after the later of the
128	128	date the applicant's land is first eligible for appraisal under
129	129	this subchapter or the date the applicant provides to the chief
130	130	appraiser the information necessary for the chief appraiser to
131	131	determine the applicant's right to have the applicant's land
132	132	appraised under this subchapter, as the law and facts warrant]:
133	133	(1) approve the application and allow appraisal under
134	134	this subchapter;
135	135	(2) disapprove the application and require [request]
136	136	additional information from the applicant in support of the claim;
137	137	or
138	138	(3) deny the application.
139	139	(a-1) The chief appraiser of an appraisal district
140	140	established in a county with a population of less than one million
141	141	shall make the determination required under Subsection (a) not
142	142	later than the 90th day after the later of the date the applicant's
143	143	land is first eligible for appraisal under this subchapter or the
144	144	date the applicant provides to the chief appraiser the information
145	145	necessary for the chief appraiser to determine the applicant's
146	146	right to have the applicant's land appraised under this subchapter,
147	147	as the law and facts warrant. If it is not practicable for the chief
148	148	appraiser to make the determination by the 90th day, the chief
149	149	appraiser shall make the determination as soon thereafter as
150	150	practicable.
151	151	(a-2) The chief appraiser of an appraisal district
152	152	established in a county with a population of one million or more
153	153	shall make the determination required under Subsection (a) not
154	154	later than the 120th day after the later of the date the applicant's
155	155	land is first eligible for appraisal under this subchapter or the
156	156	date the applicant provides to the chief appraiser the information
157	157	necessary for the chief appraiser to determine the applicant's
158	158	right to have the applicant's land appraised under this subchapter,
159	159	as the law and facts warrant. If it is not practicable for the chief
160	160	appraiser to make the determination by the 120th day, the chief
161	161	appraiser shall make the determination as soon thereafter as
162	162	practicable.
163	163	(b) If the chief appraiser disapproves an application and
164	164	requires additional information from an applicant, the chief
165	165	appraiser shall, as soon as practicable but not later than the 30th
166	166	day after the date the [application is filed with the] chief
167	167	appraiser disapproves the application, deliver a written notice to
168	168	the applicant specifying the additional information the applicant
169	169	must provide to the chief appraiser before the chief appraiser can
170	170	determine the applicant's right to have the applicant's land
171	171	appraised under this subchapter. The applicant must furnish the
172	172	information not later than the 30th day after the date of the
173	173	request or the applicant's application is denied. However, for good
174	174	cause shown the chief appraiser may extend the deadline for
175	175	furnishing the information by written order for a single period not
176	176	to exceed 15 days.
177	177	SECTION 4. Section 23.79, Tax Code, is amended by amending
178	178	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
179	179	read as follows:
180	180	(a) The chief appraiser shall determine separately each
181	181	applicant's right to have the applicant's land appraised under this
182	182	subchapter. After considering the application and all relevant
183	183	information, the chief appraiser shall within the period prescribed
184	184	by Subsection (a-1) or (a-2), as applicable [, as soon as
185	185	practicable but not later than the 90th day after the later of the
186	186	date the applicant's land is first eligible for appraisal under
187	187	this subchapter or the date the applicant provides to the chief
188	188	appraiser the information necessary for the chief appraiser to
189	189	determine the applicant's right to have the applicant's land
190	190	appraised under this subchapter, as the law and facts warrant]:
191	191	(1) approve the application and allow appraisal under
192	192	this subchapter;
193	193	(2) disapprove the application and require [request]
194	194	additional information from the applicant in support of the claim;
195	195	or
196	196	(3) deny the application.
197	197	(a-1) The chief appraiser of an appraisal district
198	198	established in a county with a population of less than one million
199	199	shall make the determination required under Subsection (a) not
200	200	later than the 90th day after the later of the date the applicant's
201	201	land is first eligible for appraisal under this subchapter or the
202	202	date the applicant provides to the chief appraiser the information
203	203	necessary for the chief appraiser to determine the applicant's
204	204	right to have the applicant's land appraised under this subchapter,
205	205	as the law and facts warrant. If it is not practicable for the chief
206	206	appraiser to make the determination by the 90th day, the chief
207	207	appraiser shall make the determination as soon thereafter as
208	208	practicable.
209	209	(a-2) The chief appraiser of an appraisal district
210	210	established in a county with a population of one million or more
211	211	shall make the determination required under Subsection (a) not
212	212	later than the 120th day after the later of the date the applicant's
213	213	land is first eligible for appraisal under this subchapter or the
214	214	date the applicant provides to the chief appraiser the information
215	215	necessary for the chief appraiser to determine the applicant's
216	216	right to have the applicant's land appraised under this subchapter,
217	217	as the law and facts warrant. If it is not practicable for the chief
218	218	appraiser to make the determination by the 120th day, the chief
219	219	appraiser shall make the determination as soon thereafter as
220	220	practicable.
221	221	(b) If the chief appraiser disapproves an application and
222	222	requires additional information from an applicant, the chief
223	223	appraiser shall, as soon as practicable but not later than the 30th
224	224	day after the date the [application is filed with the] chief
225	225	appraiser disapproves the application, deliver a written notice to
226	226	the applicant specifying the additional information the applicant
227	227	must provide to the chief appraiser before the chief appraiser can
228	228	determine the applicant's right to have the applicant's land
229	229	appraised under this subchapter. The applicant must furnish the
230	230	information not later than the 30th day after the date of the
231	231	request or the applicant's application is denied. However, for good
232	232	cause shown the chief appraiser may extend the deadline for
233	233	furnishing the information by written order for a single period not
234	234	to exceed 15 days.
235	235	SECTION 5. Section 23.85, Tax Code, is amended by amending
236	236	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
237	237	read as follows:
238	238	(a) The chief appraiser shall determine individually each
239	239	claimant's right to appraisal under this subchapter. After
240	240	considering the application and all relevant information, the chief
241	241	appraiser shall within the period prescribed by Subsection (a-1) or
242	242	(a-2), as applicable [, as soon as practicable but not later than
243	243	the 90th day after the later of the date the claimant is first
244	244	eligible for appraisal under this subchapter or the date the
245	245	claimant provides to the chief appraiser the information necessary
246	246	for the chief appraiser to determine the claimant's right to
247	247	appraisal under this subchapter, as the law and facts warrant]:
248	248	(1) approve the application and allow appraisal under
249	249	this subchapter;
250	250	(2) disapprove the application and require [request]
251	251	additional information from the claimant in support of the claim;
252	252	or
253	253	(3) deny the application.
254	254	(a-1) The chief appraiser of an appraisal district
255	255	established in a county with a population of less than one million
256	256	shall make the determination required under Subsection (a) not
257	257	later than the 90th day after the later of the date the claimant is
258	258	first eligible for appraisal under this subchapter or the date the
259	259	claimant provides to the chief appraiser the information necessary
260	260	for the chief appraiser to determine the claimant's right to
261	261	appraisal under this subchapter, as the law and facts warrant. If it
262	262	is not practicable for the chief appraiser to make the
263	263	determination by the 90th day, the chief appraiser shall make the
264	264	determination as soon thereafter as practicable.
265	265	(a-2) The chief appraiser of an appraisal district
266	266	established in a county with a population of one million or more
267	267	shall make the determination required under Subsection (a) not
268	268	later than the 120th day after the later of the date the claimant is
269	269	first eligible for appraisal under this subchapter or the date the
270	270	claimant provides to the chief appraiser the information necessary
271	271	for the chief appraiser to determine the claimant's right to
272	272	appraisal under this subchapter, as the law and facts warrant. If it
273	273	is not practicable for the chief appraiser to make the
274	274	determination by the 120th day, the chief appraiser shall make the
275	275	determination as soon thereafter as practicable.
276	276	(b) If the chief appraiser disapproves an application and
277	277	requires additional information from a claimant, the chief
278	278	appraiser shall, as soon as practicable but not later than the 30th
279	279	day after the date the [application is filed with the] chief
280	280	appraiser disapproves the application, deliver a written notice to
281	281	the claimant specifying the additional information the claimant
282	282	must provide to the chief appraiser before the chief appraiser can
283	283	determine the claimant's right to appraisal under this subchapter.
284	284	The claimant must furnish the information not later than the 30th
285	285	day after the date of the request or the claimant's application is
286	286	denied. However, for good cause shown the chief appraiser may
287	287	extend the deadline for furnishing additional information by
288	288	written order for a single period not to exceed 15 days.
289	289	SECTION 6. Section 23.95, Tax Code, is amended by amending
290	290	Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
291	291	read as follows:
292	292	(a) The chief appraiser shall determine individually each
293	293	claimant's right to appraisal under this subchapter. After
294	294	considering the application and all relevant information, the chief
295	295	appraiser shall within the period prescribed by Subsection (a-1) or
296	296	(a-2), as applicable [, as soon as practicable but not later than
297	297	the 90th day after the later of the date the claimant is first
298	298	eligible for appraisal under this subchapter or the date the
299	299	claimant provides to the chief appraiser the information necessary
300	300	for the chief appraiser to determine the claimant's right to
301	301	appraisal under this subchapter, as the law and facts warrant]:
302	302	(1) approve the application and allow appraisal under
303	303	this subchapter;
304	304	(2) disapprove the application and require [request]
305	305	additional information from the claimant in support of the claim;
306	306	or
307	307	(3) deny the application.
308	308	(a-1) The chief appraiser of an appraisal district
309	309	established in a county with a population of less than one million
310	310	shall make the determination required under Subsection (a) not
311	311	later than the 90th day after the later of the date the claimant is
312	312	first eligible for appraisal under this subchapter or the date the
313	313	claimant provides to the chief appraiser the information necessary
314	314	for the chief appraiser to determine the claimant's right to
315	315	appraisal under this subchapter, as the law and facts warrant. If it
316	316	is not practicable for the chief appraiser to make the
317	317	determination by the 90th day, the chief appraiser shall make the
318	318	determination as soon thereafter as practicable.
319	319	(a-2) The chief appraiser of an appraisal district
320	320	established in a county with a population of one million or more
321	321	shall make the determination required under Subsection (a) not
322	322	later than the 120th day after the later of the date the claimant is
323	323	first eligible for appraisal under this subchapter or the date the
324	324	claimant provides to the chief appraiser the information necessary
325	325	for the chief appraiser to determine the claimant's right to
326	326	appraisal under this subchapter, as the law and facts warrant. If it
327	327	is not practicable for the chief appraiser to make the
328	328	determination by the 120th day, the chief appraiser shall make the
329	329	determination as soon thereafter as practicable.
330	330	(b) If the chief appraiser disapproves an application and
331	331	requires additional information from a claimant, the chief
332	332	appraiser shall, as soon as practicable but not later than the 30th
333	333	day after the date the [application is filed with the] chief
334	334	appraiser disapproves the application, deliver a written notice to
335	335	the claimant specifying the additional information the claimant
336	336	must provide to the chief appraiser before the chief appraiser can
337	337	determine the claimant's right to appraisal under this subchapter.
338	338	The claimant must furnish the information not later than the 30th
339	339	day after the date of the request or before April 15, whichever is
340	340	earlier, or the claimant's application is denied. However, for good
341	341	cause shown the chief appraiser may extend the deadline for
342	342	furnishing additional information by written order for a single
343	343	period not to exceed 15 days.
344	344	SECTION 7. Section 23.9805, Tax Code, is amended by
345	345	amending Subsections (a) and (b) and adding Subsections (a-1) and
346	346	(a-2) to read as follows:
347	347	(a) The chief appraiser shall determine separately each
348	348	applicant's right to have the applicant's land appraised under this
349	349	subchapter. After considering the application and all relevant
350	350	information, the chief appraiser shall within the period prescribed
351	351	by Subsection (a-1) or (a-2), as applicable [, as soon as
352	352	practicable but not later than the 90th day after the later of the
353	353	date the applicant's land is first eligible for appraisal under
354	354	this subchapter or the date the applicant provides to the chief
355	355	appraiser the information necessary for the chief appraiser to
356	356	determine the applicant's right to have the applicant's land
357	357	appraised under this subchapter, based on the law and facts]:
358	358	(1) approve the application and allow appraisal under
359	359	this subchapter;
360	360	(2) disapprove the application and require [request]
361	361	additional information from the applicant in support of the claim;
362	362	or
363	363	(3) deny the application.
364	364	(a-1) The chief appraiser of an appraisal district
365	365	established in a county with a population of less than one million
366	366	shall make the determination required under Subsection (a) not
367	367	later than the 90th day after the later of the date the applicant's
368	368	land is first eligible for appraisal under this subchapter or the
369	369	date the applicant provides to the chief appraiser the information
370	370	necessary for the chief appraiser to determine the applicant's
371	371	right to have the applicant's land appraised under this subchapter,
372	372	as the law and facts warrant. If it is not practicable for the chief
373	373	appraiser to make the determination by the 90th day, the chief
374	374	appraiser shall make the determination as soon thereafter as
375	375	practicable.
376	376	(a-2) The chief appraiser of an appraisal district
377	377	established in a county with a population of one million or more
378	378	shall make the determination required under Subsection (a) not
379	379	later than the 120th day after the later of the date the applicant's
380	380	land is first eligible for appraisal under this subchapter or the
381	381	date the applicant provides to the chief appraiser the information
382	382	necessary for the chief appraiser to determine the applicant's
383	383	right to have the applicant's land appraised under this subchapter,
384	384	as the law and facts warrant. If it is not practicable for the chief
385	385	appraiser to make the determination by the 120th day, the chief
386	386	appraiser shall make the determination as soon thereafter as
387	387	practicable.
388	388	(b) If the chief appraiser disapproves an application and
389	389	requires additional information from an applicant, the chief
390	390	appraiser shall, as soon as practicable but not later than the 30th
391	391	day after the date the [application is filed with the] chief
392	392	appraiser disapproves the application, deliver a written notice to
393	393	the applicant specifying the additional information the applicant
394	394	must provide to the chief appraiser before the chief appraiser can
395	395	determine the applicant's right to have the applicant's land
396	396	appraised under this subchapter. The applicant must furnish the
397	397	information not later than the 30th day after the date of the
398	398	request or the chief appraiser shall deny the applicant's
399	399	application. However, for good cause shown, the chief appraiser may
400	400	extend the deadline for furnishing the information by written order
401	401	for a single period not to exceed 15 days.
402	402	SECTION 8. Section 25.25, Tax Code, is amended by amending
403	403	Subsection (e) and adding Subsections (e-1) and (e-2) to read as
404	404	follows:
405	405	(e) If the chief appraiser and the property owner do not
406	406	agree to the correction before the 15th day after the date the
407	407	motion is filed, a party bringing a motion under Subsection (c),
408	408	(c-1), or (d) is entitled on request to a hearing on and a
409	409	determination of the motion by the appraisal review board. A party
410	410	bringing a motion under this section must describe the error or
411	411	errors that the motion is seeking to correct. The appraisal review
412	412	board shall schedule a hearing on the motion within the period
413	413	prescribed by Subsection (e-1) or (e-2), as applicable. [If a
414	414	request for hearing is made on or after January 1 but before
415	415	September 1, the appraisal review board shall schedule the hearing
416	416	to be held as soon as practicable but not later than the 90th day
417	417	after the date the board approves the appraisal records as provided
418	418	by Section 41.12. If a request for hearing is made on or after
419	419	September 1 but before January 1 of the following tax year, the
420	420	appraisal review board shall schedule the hearing to be held as soon
421	421	as practicable but not later than the 90th day after the date the
422	422	request for the hearing is made.] Not later than 15 days before the
423	423	date of the hearing, the board shall deliver written notice of the
424	424	date, time, and place of the hearing to the chief appraiser, the
425	425	property owner, and the presiding officer of the governing body of
426	426	each taxing unit in which the property is located. The chief
427	427	appraiser, the property owner, and each taxing unit are entitled to
428	428	present evidence and argument at the hearing and to receive written
429	429	notice of the board's determination of the motion. The property
430	430	owner is entitled to elect to present the owner's evidence and
431	431	argument before, after, or between the cases presented by the chief
432	432	appraiser and each taxing unit. A property owner who files the
433	433	motion must comply with the payment requirements of Section 25.26
434	434	or forfeit the right to a final determination of the motion.
435	435	(e-1) If a request for hearing is made on or after January 1
436	436	but before September 1, the appraisal review board shall schedule
437	437	the hearing to be held not later than:
438	438	(1) the 90th day after the date the board approves the
439	439	appraisal records as provided by Section 41.12, or as soon
440	440	thereafter as practicable, if the appraisal district is established
441	441	in a county with a population of less than one million; or
442	442	(2) the 120th day after the date the board approves the
443	443	appraisal records as provided by Section 41.12, or as soon
444	444	thereafter as practicable, if the appraisal district is established
445	445	in a county with a population of one million or more.
446	446	(e-2) If a request for hearing is made on or after September
447	447	1 but before January 1 of the following tax year, the appraisal
448	448	review board shall schedule the hearing to be held not later than:
449	449	(1) the 90th day after the date the request for the
450	450	hearing is made, or as soon thereafter as practicable, if the
451	451	appraisal district is established in a county with a population of
452	452	less than one million; or
453	453	(2) the 120th day after the date the request for the
454	454	hearing is made, or as soon thereafter as practicable, if the
455	455	appraisal district is established in a county with a population of
456	456	one million or more.
457	457	SECTION 9. Section 41.45, Tax Code, is amended by amending
458	458	Subsection (a) and adding Subsections (a-1) and (a-2) to read as
459	459	follows:
460	460	(a) On the filing of a notice as required by Section 41.44,
461	461	the appraisal review board shall schedule a hearing on the protest.
462	462	The appraisal review board shall schedule the hearing to be held
463	463	within the period prescribed by Subsection (a-1) or (a-2), as
464	464	applicable [as soon as practicable but not later than the 90th day
465	465	after the date the board approves the appraisal records as provided
466	466	by Section 41.12]. If more than one protest is filed relating to the
467	467	same property, the appraisal review board shall schedule a single
468	468	hearing on all timely filed protests relating to the property. A
469	469	hearing for a property that is owned in undivided or fractional
470	470	interests, including separate interests in a mineral in place,
471	471	shall be scheduled to provide for participation by all owners who
472	472	have timely filed a protest.
473	473	(a-1) The appraisal review board of an appraisal district
474	474	established in a county with a population of less than one million
475	475	shall schedule a hearing on the protest under Subsection (a) not
476	476	later than the 90th day after the date the board approves the
477	477	appraisal records as provided by Section 41.12. If it is not
478	478	practicable for the board to hold the hearing by the 90th day, the
479	479	board shall schedule the hearing to be held as soon thereafter as
480	480	practicable.
481	481	(a-2) The appraisal review board of an appraisal district
482	482	established in a county with a population of one million or more
483	483	shall schedule a hearing on the protest under Subsection (a) not
484	484	later than the 120th day after the date the board approves the
485	485	appraisal records as provided by Section 41.12. If it is not
486	486	practicable for the board to hold the hearing by the 120th day, the
487	487	board shall schedule the hearing to be held as soon thereafter as
488	488	practicable.
489	489	SECTION 10. The changes in law made by this Act apply only
490	490	to an ad valorem tax year that begins on or after the effective date
491	491	of this Act.
492	492	SECTION 11. This Act takes effect January 1, 2024.