Bill Text: TX HB4269 | 2021-2022 | 87th Legislature | Engrossed


Bill Title: Relating to the procedure to be used by an appraisal review board to conduct a hearing on a protest.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2021-05-12 - Referred to Local Government [HB4269 Detail]

Download: Texas-2021-HB4269-Engrossed.html
  87R9048 RDS-F
 
  By: Hull, Meyer H.B. No. 4269
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the procedure to be used by an appraisal review board to
  conduct a hearing on a protest.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 41.45(b), (b-1), (b-2), (b-3), and (n),
  Tax Code, are amended to read as follows:
         (b)  A property owner initiating a protest is entitled to
  appear to offer evidence or argument. A property owner may offer
  evidence or argument by affidavit without personally appearing and
  may appear by telephone conference call or videoconference to offer
  evidence or argument. A property owner who neither appears in
  person nor appears by telephone conference call or videoconference
  must offer any evidence or argument by affidavit. A property owner
  who appears by telephone conference call or videoconference may,
  but is not required to, offer evidence or argument by affidavit. A
  property owner who submits evidence or argument by affidavit must
  submit the [an] affidavit [described by this subsection] to the
  board hearing the protest before the board begins the hearing on the
  protest. On receipt of an affidavit, the board shall notify the
  chief appraiser. The chief appraiser may inspect the affidavit and
  is entitled to a copy on request.
         (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:
               (1)  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 10th day before the
  date of the hearing; or
               (2)  the board proposes that the hearing be conducted
  by telephone conference call or videoconference and the property
  owner agrees to the hearing being conducted in that manner.
         (b-2)  If a property owner elects to have a hearing on a
  protest conducted by telephone conference call or videoconference,
  the appraisal review board shall:
               (1)  provide:
                     (A)  a telephone number for the property owner to
  call to participate in the hearing, if the hearing is to be
  conducted by telephone conference call; or
                     (B)  an Internet location or uniform resource
  locator (URL) address for the property owner to use to participate
  in the hearing, if the hearing is to be conducted by
  videoconference; and
               (2)  hold the hearing in a location equipped with
  [telephone] equipment that allows each board member and the other
  parties to the protest who are present at the hearing to hear and,
  if applicable, see the property owner offer evidence or argument.
         (b-3)  A property owner is responsible for providing access
  to a hearing on a protest conducted by telephone conference call or
  videoconference to another person that the owner invites to
  participate in the hearing.
         (n)  A property owner does not waive the right to appear in
  person at a protest hearing by submitting an affidavit to the
  appraisal review board or by electing to appear by telephone
  conference call or videoconference. The board may consider an
  affidavit submitted under this section only if the property owner
  does not appear in person at the hearing. For purposes of scheduling
  the hearing, a [the] property owner who submits an affidavit under
  this section must state in the affidavit that the property owner
  does not intend to appear at the hearing or that the property owner
  intends to appear at the hearing in person or by telephone
  conference call or videoconference and that the affidavit may be
  used only if the property owner does not appear at the hearing in
  person. If a [the] property owner submits an affidavit and does not
  state in the affidavit whether the owner intends to appear at the
  hearing and has not elected to appear by telephone conference call
  or videoconference, the board shall consider the submission of the
  affidavit as an indication that the property owner does not intend
  to appear at the hearing. If the property owner states in the
  affidavit that the owner does not intend to appear at the hearing or
  does not state in the affidavit whether the owner intends to appear
  at the hearing and has not elected to appear by telephone conference
  call or videoconference, the board is not required to consider the
  affidavit at the scheduled hearing and may consider the affidavit
  at a hearing designated for the specific purpose of processing
  affidavits.
         SECTION 2.  The changes in law made by this Act apply only to
  a protest under Chapter 41, Tax Code, for which a notice of protest
  was filed by a property owner on or after the effective date of this
  Act.
         SECTION 3.  This Act takes effect September 1, 2021.
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