88R8164 TJB-F
By: Hancock S.B. No. 2411
A BILL TO BE ENTITLED
AN ACT
relating to the deadline by which a property owner is required to
notify an appraisal review board of the owner's intent to appear at
a protest hearing by telephone conference call or videoconference.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45(b-1), Tax Code, as amended by
Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
Legislature, Regular Session, 2021, is reenacted and amended to
read as follows:
(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 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 fifth [10th] day before the date of the hearing.
SECTION 2. The change in law made by this Act applies only
to a protest under Chapter 41, Tax Code, for which a notice of
protest is filed by a property owner on or after the effective date
of this Act. A protest under Chapter 41, Tax Code, for which a
notice of protest is filed by a property owner 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 3. This Act takes effect September 1, 2023.