| 7 | 5 | | |
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| 8 | 6 | | |
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| 9 | 7 | | A BILL TO BE ENTITLED |
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| 10 | 8 | | AN ACT |
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| 11 | 9 | | relating to the circumstances under which an appraisal review board |
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| 12 | 10 | | is required to postpone a protest hearing. |
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| 13 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 12 | | SECTION 1. Sections 41.45(e) and (e-1), Tax Code, are |
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| 15 | 13 | | amended to read as follows: |
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| 16 | 14 | | (e) On request made to the appraisal review board before the |
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| 17 | 15 | | date of the hearing, a property owner or a person [who has not] |
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| 18 | 16 | | designated by the property owner as the owner's [an] agent under |
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| 19 | 17 | | Section 1.111 to represent the owner at the hearing is entitled to |
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| 20 | 18 | | one postponement of the hearing to a later date without showing |
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| 21 | 19 | | cause. In addition and without limitation as to the number of |
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| 22 | 20 | | postponements, the board shall postpone the hearing to a later date |
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| 23 | 21 | | if the property owner or the owner's agent at any time shows good |
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| 24 | 22 | | cause for the postponement or if the chief appraiser consents to the |
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| 25 | 23 | | postponement. The hearing may not be postponed to a date less than |
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| 26 | 24 | | five or more than 30 days after the date scheduled for the hearing |
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| 27 | 25 | | when the postponement is sought unless the date and time of the |
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| 28 | 26 | | hearing as postponed are agreed to by the chairman of the appraisal |
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| 29 | 27 | | review board or the chairman's representative, the property owner, |
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| 30 | 28 | | and the chief appraiser. A request by a property owner for a |
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| 31 | 29 | | postponement under this subsection may be made in writing, |
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| 32 | 30 | | including by facsimile transmission or electronic mail, by |
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| 33 | 31 | | telephone, or in person to the appraisal review board, a panel of |
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| 34 | 32 | | the board, or the chairman of the board. The chairman or the |
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| 35 | 33 | | chairman's representative may take action on a postponement under |
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| 36 | 34 | | this subsection without the necessity of action by the full board if |
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| 37 | 35 | | the hearing for which the postponement is requested is scheduled to |
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| 38 | 36 | | occur before the next regular meeting of the board. The granting by |
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| 39 | 37 | | the appraisal review board, the chairman, or the chairman's |
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| 40 | 38 | | representative of a postponement under this subsection does not |
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| 41 | 39 | | require the delivery of additional written notice to the property |
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| 42 | 40 | | owner. |
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| 43 | 41 | | (e-1) A property owner or a person designated by the |
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| 44 | 42 | | property owner as the owner's agent to represent the owner at the |
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| 45 | 43 | | hearing who fails to appear at the hearing is entitled to a new |
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| 46 | 44 | | hearing if the property owner or the owner's agent files, not later |
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| 47 | 45 | | than the fourth day after the date the hearing occurred, a written |
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| 48 | 46 | | statement with the appraisal review board showing good cause for |
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| 49 | 47 | | the failure to appear and requesting a new hearing. For purposes of |
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| 50 | 48 | | this subsection, "good cause" includes that the property owner or |
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| 51 | 49 | | the owner's agent was unable to attend the scheduled hearing |
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| 52 | 50 | | because the owner or agent was appearing before a different panel of |
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| 53 | 51 | | the same appraisal review board at the time of the scheduled |
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| 54 | 52 | | hearing. |
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| 55 | 53 | | SECTION 2. This Act takes effect September 1, 2025. |
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