| 1 | 1 | | 89R5796 LHC-D |
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| 2 | 2 | | By: Bell of Kaufman H.B. No. 1745 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the procedure for protests before appraisal review |
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| 10 | 10 | | boards. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 41.45, Tax Code, is amended by amending |
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| 13 | 13 | | Subsection (a) and adding Subsection (a-1) to read as follows: |
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| 14 | 14 | | (a) On the filing of a notice as required by Section 41.44, |
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| 15 | 15 | | the appraisal review board shall schedule a hearing on the protest. |
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| 16 | 16 | | [The appraisal review board shall schedule the hearing to be held as |
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| 17 | 17 | | soon as practicable but not later than the 90th day after the date |
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| 18 | 18 | | the board approves the appraisal records as provided by Section |
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| 19 | 19 | | 41.12.] If more than one protest is filed relating to the same |
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| 20 | 20 | | property, the appraisal review board shall schedule a single |
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| 21 | 21 | | hearing on all timely filed protests relating to the property. A |
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| 22 | 22 | | hearing for a property that is owned in undivided or fractional |
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| 23 | 23 | | interests, including separate interests in a mineral in place, |
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| 24 | 24 | | shall be scheduled to provide for participation by all owners who |
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| 25 | 25 | | have timely filed a protest. |
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| 26 | 26 | | (a-1) The appraisal review board shall schedule a hearing on |
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| 27 | 27 | | a protest to be held as soon as practicable but not later than: |
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| 28 | 28 | | (1) October 1, if the notice of protest is filed on or |
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| 29 | 29 | | after March 1, but before July 1; or |
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| 30 | 30 | | (2) the 90th day after the date the notice of protest |
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| 31 | 31 | | is filed, if the notice is filed: |
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| 32 | 32 | | (A) before March 1; or |
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| 33 | 33 | | (B) on or after July 1. |
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| 34 | 34 | | SECTION 2. Section 41.461(a), Tax Code, is amended to read |
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| 35 | 35 | | as follows: |
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| 36 | 36 | | (a) At least 14 days before a hearing on a protest, the chief |
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| 37 | 37 | | appraiser shall: |
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| 38 | 38 | | (1) deliver a copy of the pamphlet prepared by the |
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| 39 | 39 | | comptroller under Section 5.06 to the property owner initiating the |
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| 40 | 40 | | protest, or to an agent representing the owner if requested by the |
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| 41 | 41 | | agent; |
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| 42 | 42 | | (2) inform the property owner that the owner or the |
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| 43 | 43 | | agent of the owner is entitled on request to a copy of the data, |
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| 44 | 44 | | schedules, formulas, and all other information the chief appraiser |
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| 45 | 45 | | will introduce at the hearing to establish any matter at issue; |
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| 46 | 46 | | [and] |
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| 47 | 47 | | (3) deliver a copy of the hearing procedures adopted |
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| 48 | 48 | | by the appraisal review board under Section 41.01 to the property |
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| 49 | 49 | | owner; and |
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| 50 | 50 | | (4) provide the property owner with a brief summary of |
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| 51 | 51 | | the reason for changing the value of the owner's property from the |
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| 52 | 52 | | value of the property for the preceding tax year, if the value was |
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| 53 | 53 | | changed. |
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| 54 | 54 | | SECTION 3. The changes in law made by this Act apply only to |
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| 55 | 55 | | a protest under Chapter 41, Tax Code, for which a notice of protest |
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| 56 | 56 | | is filed on or after the effective date of this Act. A protest under |
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| 57 | 57 | | Chapter 41, Tax Code, for which a notice of protest was filed before |
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| 58 | 58 | | the effective date of this Act is governed by the law in effect on |
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| 59 | 59 | | the date the notice of protest was filed, and the former law is |
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| 60 | 60 | | continued in effect for that purpose. |
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| 61 | 61 | | SECTION 4. This Act takes effect September 1, 2025. |
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