Bill Text: TX SB63 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the property tax appraisal system, including an entitlement to a tax exemption based on the appraised value of certain renewable energy devices.
Sponsorship: Partisan Bill (Republican 5)
Status: (Passed) 2021-06-14 - Effective on 9/1/21 [SB63 Detail]
Download: Texas-2021-SB63-Enrolled.html
| S.B. No. 63 | ||
|
|
||
| relating to the property tax appraisal system, including an | ||
| entitlement to a tax exemption based on the appraised value of | ||
| certain renewable energy devices. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 5.03, Tax Code, is amended by adding | ||
| Subsection (d) to read as follows: | ||
| (d) Notwithstanding any other provision of this title, the | ||
| comptroller may, after providing notice, require a document, | ||
| payment, notice, report, or other item required to be submitted to | ||
| the comptroller under this title to be submitted electronically and | ||
| may send a document, payment, notice, report or other item the | ||
| comptroller is required to send under this title electronically. | ||
| The comptroller may adopt rules to administer this subsection, | ||
| including rules specifying the format of an item electronically | ||
| submitted to or sent by the comptroller. | ||
| SECTION 2. Section 5.041, Tax Code, is amended by amending | ||
| Subsections (b) and (e-1) and adding Subsection (i) to read as | ||
| follows: | ||
| (b) A member of the appraisal review board established for | ||
| an appraisal district must complete the course established under | ||
| Subsection (a). The course must provide at least eight hours of | ||
| classroom or distance training and education. A member of the | ||
| appraisal review board may not participate in a hearing conducted | ||
| by the board unless the person has completed the course established | ||
| under Subsection (a) and received a certificate of course | ||
| completion. | ||
| (e-1) In addition to the course established under | ||
| Subsection (a), the comptroller shall approve curricula and provide | ||
| materials for use in a continuing education course for members of an | ||
| appraisal review board. The course must provide at least four hours | ||
| of classroom or distance training and education. The curricula and | ||
| materials must include information regarding: | ||
| (1) the cost, income, and market data comparison | ||
| methods of appraising property; | ||
| (2) the appraisal of business personal property; | ||
| (3) the determination of capitalization rates for | ||
| property appraisal purposes; | ||
| (4) the duties of an appraisal review board; | ||
| (5) the requirements regarding the independence of an | ||
| appraisal review board from the board of directors and the chief | ||
| appraiser and other employees of the appraisal district; | ||
| (6) the prohibitions against ex parte communications | ||
| applicable to appraisal review board members; | ||
| (7) the Uniform Standards of Professional Appraisal | ||
| Practice; | ||
| (8) the duty of the appraisal district to substantiate | ||
| the district's determination of the value of property; | ||
| (9) the requirements regarding the equal and uniform | ||
| appraisal of property; | ||
| (10) the right of a property owner to protest the | ||
| appraisal of the property as provided by Chapter 41; and | ||
| (11) a detailed explanation of each of the actions | ||
| described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, | ||
| 41.42, and 41.43 so that members are fully aware of each of the | ||
| grounds on which a property appraisal can be appealed. | ||
| (i) The comptroller may adopt rules to implement this | ||
| section, including rules establishing criteria for course | ||
| availability and for demonstrating course completion. | ||
| SECTION 3. Section 6.035(a-1), Tax Code, is amended to read | ||
| as follows: | ||
| (a-1) An individual is ineligible to serve on the board of | ||
| directors of an appraisal district [ |
||
| individual: | ||
| (1) has served as a member of the board of directors | ||
| for all or part of five terms, unless: | ||
| (A) the individual was the county | ||
| assessor-collector at the time the individual served as a board | ||
| member; or | ||
| (B) the appraisal district is established in a | ||
| county with a population of less than 120,000; | ||
| (2) has engaged in the business of appraising property | ||
| for compensation for use in proceedings under this title at any time | ||
| during the preceding three years; | ||
| (3) has engaged in the business [ |
||
| property owners for compensation in proceedings under this title in | ||
| the appraisal district at any time during the preceding three | ||
| years; or | ||
| (4) has been an employee of the appraisal district at | ||
| any time during the preceding three years. | ||
| SECTION 4. Section 6.054, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL | ||
| DISTRICT. An individual may not be employed by an appraisal | ||
| district if the individual [ |
||
| (1) is an officer of a taxing unit that participates | ||
| in the appraisal district; [ |
||
| (2) is an employee of a taxing unit that participates | ||
| in the appraisal district; or | ||
| (3) has served as a member of the appraisal review | ||
| board for the appraisal district at any time during the preceding | ||
| two years. | ||
| SECTION 5. Section 6.41(f), Tax Code, is amended to read as | ||
| follows: | ||
| (f) A member of the appraisal review board may be removed | ||
| from the board by a majority vote of the appraisal district board of | ||
| directors, or by the local administrative district judge or the | ||
| judge's designee, as applicable, that appointed the member. Not | ||
| later than the 90th day after the date the board of directors, local | ||
| administrative district judge, or judge's designee that appointed a | ||
| member of the appraisal review board learns of a potential ground | ||
| for removal of the member, the board of directors, local | ||
| administrative district judge, or judge's designee, as applicable, | ||
| shall remove the member or find by official action that the member's | ||
| removal is not warranted. Grounds for removal are: | ||
| (1) a violation of Section 6.412, 6.413, 41.66(f), or | ||
| 41.69; | ||
| (2) good cause relating to the attendance of members | ||
| at called meetings of the board as established by written policy | ||
| adopted by a majority of the appraisal district board of directors; | ||
| or | ||
| (3) evidence of repeated bias or misconduct. | ||
| SECTION 6. Section 11.27, Tax Code, is amended by amending | ||
| Subsection (a) and adding Subsection (a-1) to read as follows: | ||
| (a) A person is entitled to an exemption from taxation of | ||
| the amount of appraised value of real [ |
||
| person that arises from the installation or construction on the | ||
| property of a solar or wind-powered energy device that is primarily | ||
| for production and distribution of energy for on-site use. | ||
| (a-1) A person is entitled to an exemption from taxation of | ||
| the appraised value of a solar or wind-powered energy device owned | ||
| by the person that is installed or constructed on real property and | ||
| is primarily for production and distribution of energy for on-site | ||
| use regardless of whether the person owns the real property on which | ||
| the device is installed or constructed. | ||
| SECTION 7. Sections 11.45(a), (b), (d), and (e), Tax Code, | ||
| are amended to read as follows: | ||
| (a) The chief appraiser shall determine separately each | ||
| applicant's right to an exemption. After considering the | ||
| application and all relevant information, the chief appraiser | ||
| shall, as soon as practicable but not later than the 90th day after | ||
| the later of the date the applicant first qualifies for the | ||
| exemption or the date the applicant provides to the chief appraiser | ||
| the information necessary for the chief appraiser to determine the | ||
| applicant's right to the exemption, as the law and facts warrant: | ||
| (1) approve the application and allow the exemption; | ||
| (2) modify the exemption applied for and allow the | ||
| exemption as modified; | ||
| (3) disapprove the application and request additional | ||
| information from the applicant in support of the claim; or | ||
| (4) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from an applicant, the chief appraiser shall, as soon | ||
| as practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the applicant specifying the additional information the | ||
| applicant must provide to the chief appraiser before the chief | ||
| appraiser can determine the applicant's right to the exemption. | ||
| The [ |
||
| 30th day [ |
||
| application is denied. However, for good cause shown the chief | ||
| appraiser may extend the deadline for furnishing the information by | ||
| written order for a single period not to exceed 15 days. | ||
| (d) If the chief appraiser modifies or denies an application | ||
| [ |
||
| notice of the modification or denial to the applicant not later than | ||
| the fifth day [ |
||
| [ |
||
| explain each reason the chief appraiser modified or denied the | ||
| application. The notice must [ |
||
| brief explanation of the procedures for protesting the modification | ||
| or denial [ |
||
| (e) If the chief appraiser approves, modifies, or denies an | ||
| application for an exemption under Section 11.35, the chief | ||
| appraiser shall deliver a written notice of the approval, | ||
| modification, or denial to the applicant not later than the fifth | ||
| day after the date the chief appraiser makes the determination. The | ||
| notice must include the damage assessment rating assigned by the | ||
| chief appraiser to each item of qualified property that is the | ||
| subject of the application and a brief explanation of the | ||
| procedures for protesting the chief appraiser's determination. If | ||
| the chief appraiser modifies or denies the application, the notice | ||
| must state and fully explain each reason the chief appraiser | ||
| modified or denied the application. The notice required under this | ||
| subsection is in lieu of any notice that would otherwise be required | ||
| under Subsection (d). | ||
| SECTION 8. Sections 23.44(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) The chief appraiser shall determine individually each | ||
| claimant's right to the agricultural designation. After | ||
| considering the application and all relevant information, the chief | ||
| appraiser shall, as soon as practicable but not later than the 90th | ||
| day after the later of the date the claimant is first eligible for | ||
| the agricultural designation or the date the claimant provides to | ||
| the chief appraiser the information necessary for the chief | ||
| appraiser to determine the claimant's right to the agricultural | ||
| designation, as the law and facts warrant: | ||
| (1) approve the application and designate the land for | ||
| agricultural use; | ||
| (2) disapprove the application and request additional | ||
| information from the claimant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from a claimant, the chief appraiser shall, as soon as | ||
| practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the claimant specifying the additional information the | ||
| claimant must provide to the chief appraiser before the chief | ||
| appraiser can determine the applicant's right to the agricultural | ||
| designation. The [ |
||
| later than the 30th day [ |
||
| request or the application is denied. However, for good cause shown | ||
| the chief appraiser may extend the deadline for furnishing | ||
| additional information by written order for a single period not to | ||
| exceed 15 days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser [ |
||
| claimant not later than the fifth day [ |
||
| date of denial. The notice must state and fully explain each reason | ||
| the chief appraiser denied the application. The notice must | ||
| include a brief explanation of the procedures for protesting the | ||
| denial. | ||
| SECTION 9. Sections 23.57(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) The chief appraiser shall determine separately each | ||
| applicant's right to have the applicant's [ |
||
| under this subchapter. After considering the application and all | ||
| relevant information, the chief appraiser shall, as soon as | ||
| practicable but not later than the 90th day after the later of the | ||
| date the applicant's land is first eligible for appraisal under | ||
| this subchapter or the date the applicant provides to the chief | ||
| appraiser the information necessary for the chief appraiser to | ||
| determine the applicant's right to have the applicant's land | ||
| appraised under this subchapter, as the law and facts warrant: | ||
| (1) approve the application and allow appraisal under | ||
| this subchapter; | ||
| (2) disapprove the application and request additional | ||
| information from the applicant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from an applicant, the chief appraiser shall, as soon | ||
| as practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the applicant specifying the additional information the | ||
| applicant must provide to the chief appraiser before the chief | ||
| appraiser can determine the applicant's right to have the | ||
| applicant's land appraised under this subchapter. The [ |
||
| applicant must furnish the information not later than the 30th day | ||
| [ |
||
| is denied. However, for good cause shown the chief appraiser may | ||
| extend the deadline for furnishing the information by written order | ||
| for a single period not to exceed 15 days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser [ |
||
| applicant not later than the fifth day [ |
||
| date the chief appraiser [ |
||
| must state and fully explain each reason the chief appraiser denied | ||
| the application. The notice must [ |
||
| denial [ |
||
| SECTION 10. Sections 23.79(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) The chief appraiser shall determine separately each | ||
| applicant's right to have the applicant's [ |
||
| under this subchapter. After considering the application and all | ||
| relevant information, the chief appraiser shall, as soon as | ||
| practicable but not later than the 90th day after the later of the | ||
| date the applicant's land is first eligible for appraisal under | ||
| this subchapter or the date the applicant provides to the chief | ||
| appraiser the information necessary for the chief appraiser to | ||
| determine the applicant's right to have the applicant's land | ||
| appraised under this subchapter, as the law and facts warrant: | ||
| (1) approve the application and allow appraisal under | ||
| this subchapter; | ||
| (2) disapprove the application and request additional | ||
| information from the applicant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from an applicant, the chief appraiser shall, as soon | ||
| as practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the applicant specifying the additional information the | ||
| applicant must provide to the chief appraiser before the chief | ||
| appraiser can determine the applicant's right to have the | ||
| applicant's land appraised under this subchapter. The [ |
||
| applicant must furnish the information not later than the 30th day | ||
| [ |
||
| is denied. However, for good cause shown the chief appraiser may | ||
| extend the deadline for furnishing the information by written order | ||
| for a single period not to exceed 15 days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser [ |
||
| applicant not later than the fifth day [ |
||
| date the chief appraiser [ |
||
| must state and fully explain each reason the chief appraiser denied | ||
| the application. The notice must [ |
||
| denial [ |
||
| SECTION 11. Sections 23.85(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) The chief appraiser shall determine individually each | ||
| claimant's right to appraisal under this subchapter. After | ||
| considering the application and all relevant information, the chief | ||
| appraiser shall, as soon as practicable but not later than the 90th | ||
| day after the later of the date the claimant is first eligible for | ||
| appraisal under this subchapter or the date the claimant provides | ||
| to the chief appraiser the information necessary for the chief | ||
| appraiser to determine the claimant's right to appraisal under this | ||
| subchapter, as the law and facts warrant: | ||
| (1) approve the application and allow appraisal under | ||
| this subchapter; | ||
| (2) disapprove the application and request additional | ||
| information from the claimant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from a claimant, the chief appraiser shall, as soon as | ||
| practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the claimant specifying the additional information the | ||
| claimant must provide to the chief appraiser before the chief | ||
| appraiser can determine the claimant's right to appraisal under | ||
| this subchapter. The [ |
||
| not later than the 30th day [ |
||
| request or the application is denied. However, for good cause shown | ||
| the chief appraiser may extend the deadline for furnishing | ||
| additional information by written order for a single period not to | ||
| exceed 15 days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser [ |
||
| claimant not later than the fifth day [ |
||
| date of denial. The notice must state and fully explain each reason | ||
| the chief appraiser denied the application. The notice must | ||
| include a brief explanation of the procedures for protesting the | ||
| denial. | ||
| SECTION 12. Sections 23.95(a), (b), and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) The chief appraiser shall determine individually each | ||
| claimant's right to appraisal under this subchapter. After | ||
| considering the application and all relevant information, the chief | ||
| appraiser shall, as soon as practicable but not later than the 90th | ||
| day after the later of the date the claimant is first eligible for | ||
| appraisal under this subchapter or the date the claimant provides | ||
| to the chief appraiser the information necessary for the chief | ||
| appraiser to determine the claimant's right to appraisal under this | ||
| subchapter, as the law and facts warrant: | ||
| (1) approve the application and allow appraisal under | ||
| this subchapter; | ||
| (2) disapprove the application and request additional | ||
| information from the claimant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from a claimant, the chief appraiser shall, as soon as | ||
| practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the claimant specifying the additional information the | ||
| claimant must provide to the chief appraiser before the chief | ||
| appraiser can determine the claimant's right to appraisal under | ||
| this subchapter. The [ |
||
| not later than the 30th day [ |
||
| request or before April 15, whichever is earlier, or the | ||
| application is denied. However, for good cause shown the chief | ||
| appraiser may extend the deadline for furnishing additional | ||
| information by written order for a single period not to exceed 15 | ||
| days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser [ |
||
| claimant not later than the fifth day [ |
||
| date of denial. The notice must state and fully explain each reason | ||
| the chief appraiser denied the application. The notice must include | ||
| a brief explanation of the procedures for protesting the denial. | ||
| SECTION 13. Sections 23.9805(a), (b), and (d), Tax Code, | ||
| are amended to read as follows: | ||
| (a) The chief appraiser shall determine separately each | ||
| applicant's right to have the applicant's land appraised under this | ||
| subchapter. After considering the application and all relevant | ||
| information, the chief appraiser shall, as soon as practicable but | ||
| not later than the 90th day after the later of the date the | ||
| applicant's land is first eligible for appraisal under this | ||
| subchapter or the date the applicant provides to the chief | ||
| appraiser the information necessary for the chief appraiser to | ||
| determine the applicant's right to have the applicant's land | ||
| appraised under this subchapter, based on the law and facts: | ||
| (1) approve the application and allow appraisal under | ||
| this subchapter; | ||
| (2) disapprove the application and request additional | ||
| information from the applicant in support of the claim; or | ||
| (3) deny the application. | ||
| (b) If the chief appraiser requires [ |
||
| information from an applicant, the chief appraiser shall, as soon | ||
| as practicable but not later than the 30th day after the date the | ||
| application is filed with the chief appraiser, deliver a written | ||
| notice to the applicant specifying the additional information the | ||
| applicant must provide to the chief appraiser before the chief | ||
| appraiser can determine the applicant's right to have the | ||
| applicant's land appraised under this subchapter. The [ |
||
| applicant must furnish the information [ |
||
| day after the date of the request or the chief appraiser shall deny | ||
| the application. However, for good cause shown, the chief | ||
| appraiser may extend the deadline for furnishing the information by | ||
| written order for a single period not to exceed 15 days. | ||
| (d) If the chief appraiser denies an application, the chief | ||
| appraiser shall deliver a written notice of the denial to the | ||
| applicant not later than the fifth day after the date the chief | ||
| appraiser makes the determination. The notice must state and fully | ||
| explain each reason the chief appraiser denied the application. | ||
| The chief appraiser shall include with the notice a brief | ||
| explanation of the procedures for protesting the denial. | ||
| SECTION 14. Section 25.193(b), Tax Code, is amended to read | ||
| as follows: | ||
| (b) If a property owner has elected to receive notices by | ||
| e-mail as provided by Section 1.086, [ |
||
| that manner regardless of whether the information was also included | ||
| in a notice under Section 25.19 and must be sent separately from any | ||
| other notice sent to the property owner by the chief appraiser. | ||
| SECTION 15. Section 25.25(e), Tax Code, is amended to read | ||
| as follows: | ||
| (e) If the chief appraiser and the property owner do not | ||
| agree to the correction before the 15th day after the date the | ||
| motion is filed, a party bringing a motion under Subsection (c) or | ||
| (d) is entitled on request to a hearing on and a determination of | ||
| the motion by the appraisal review board. A party bringing a motion | ||
| under this section must describe the error or errors that the motion | ||
| is seeking to correct. If a request for hearing is made on or after | ||
| January 1 but before September 1, the appraisal review board shall | ||
| schedule the hearing to be held as soon as practicable but not later | ||
| than the 90th day after the date the board approves the appraisal | ||
| records as provided by Section 41.12. If a request for hearing is | ||
| made on or after September 1 but before January 1 of the following | ||
| tax year, the appraisal review board shall schedule the hearing to | ||
| be held as soon as practicable but not later than the 90th day after | ||
| the date the request for the hearing is made. Not later than 15 days | ||
| before the date of the hearing, the board shall deliver written | ||
| notice of the date, time, and place of the hearing to the chief | ||
| appraiser, the property owner, and the presiding officer of the | ||
| governing body of each taxing unit in which the property is located. | ||
| The chief appraiser, the property owner, and each taxing unit are | ||
| entitled to present evidence and argument at the hearing and to | ||
| receive written notice of the board's determination of the motion. | ||
| The property owner is entitled to elect to present the owner's | ||
| evidence and argument before, after, or between the cases presented | ||
| by the chief appraiser and each taxing unit. A property owner who | ||
| files the motion must comply with the payment requirements of | ||
| Section 25.26 or forfeit the right to a final determination of the | ||
| motion. | ||
| SECTION 16. Section 41.44(d), Tax Code, is amended to read | ||
| as follows: | ||
| (d) A notice of protest is sufficient if it identifies the | ||
| protesting property owner, including a person claiming an ownership | ||
| interest in the property even if that person is not listed on the | ||
| appraisal records as an owner of the property, identifies the | ||
| property that is the subject of the protest, and indicates apparent | ||
| dissatisfaction with some determination of the appraisal | ||
| office. The notice need not be on an official form, but the | ||
| comptroller shall prescribe a form that provides for more detail | ||
| about the nature of the protest. The form must permit a property | ||
| owner to include each property in the appraisal district that is the | ||
| subject of a protest. If the form includes boxes a property owner | ||
| is required to select from to indicate the reason the owner is | ||
| filing a protest, the form must permit a property owner who believes | ||
| that the owner's property was appraised at a value that exceeds its | ||
| appraised value, was appraised unequally, or both, to select a | ||
| single box to indicate that the owner is filing a protest for either | ||
| or both reasons. The form must permit a property owner to request | ||
| that the protest be heard by a special panel established under | ||
| Section 6.425 if the protest will be determined by an appraisal | ||
| review board to which that section applies and the property is | ||
| included in a classification described by Section 6.425(b). The | ||
| comptroller, each appraisal office, and each appraisal review board | ||
| shall make the forms readily available and deliver one to a property | ||
| owner on request. | ||
| SECTION 17. Section 41.45(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) On the filing of a notice as required by Section 41.44, | ||
| the appraisal review board shall schedule a hearing on the protest. | ||
| The appraisal review board shall schedule the hearing to be held as | ||
| soon as practicable but not later than the 90th day after the date | ||
| the board approves the appraisal records as provided by Section | ||
| 41.12. If more than one protest is filed relating to the same | ||
| property, the appraisal review board shall schedule a single | ||
| hearing on all timely filed protests relating to the property. A | ||
| hearing for a property that is owned in undivided or fractional | ||
| interests, including separate interests in a mineral in place, | ||
| shall be scheduled to provide for participation by all owners who | ||
| have timely filed a protest. | ||
| SECTION 18. Section 41.46, Tax Code, is amended by adding | ||
| Subsection (f) to read as follows: | ||
| (f) This subsection applies only to the appraisal review | ||
| board of an appraisal district established in a county with a | ||
| population of 120,000 or more. In addition to the notice required | ||
| by Subsection (a), on written request of the property owner | ||
| initiating the protest, the appraisal review board shall deliver to | ||
| the property owner an electronic reminder stating the date, time, | ||
| and place of the protest hearing that is the subject of the notice. | ||
| The property owner may request that delivery of the electronic | ||
| reminder be made by e-mail or text message. The property owner must | ||
| provide in the request the e-mail address or telephone number, as | ||
| applicable, to which the appraisal review board must send the | ||
| reminder. The appraisal review board must deliver the electronic | ||
| reminder to the property owner not earlier than the seventh day | ||
| after the date the appraisal review board delivers the notice | ||
| required by Subsection (a) and not later than the day before the | ||
| date of the hearing. Failure to deliver the electronic reminder | ||
| required by this subsection is not considered a failure to provide | ||
| or deliver notice under Section 41.411. | ||
| SECTION 19. Section 41.67, Tax Code, is amended by adding | ||
| Subsection (e) to read as follows: | ||
| (e) The chief appraiser may not offer evidence or argument | ||
| at a hearing on a protest in support of a reason for modifying or | ||
| denying an application other than a reason stated in a notice | ||
| delivered to the applicant under Section 11.45(d) or (e), 23.44(d), | ||
| 23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d) unless the | ||
| chief appraiser: | ||
| (1) provides written notice to the property owner of | ||
| the additional reason for modifying or denying the application not | ||
| later than the 14th day before the date of the hearing; and | ||
| (2) establishes that the additional reason was not | ||
| known to the chief appraiser at the time the chief appraiser | ||
| delivered to the applicant the notice under Section 11.45(d) or | ||
| (e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or | ||
| 23.9805(d). | ||
| SECTION 20. (a) Section 6.035(a-1), Tax Code, as amended by | ||
| this Act, does not affect the eligibility of a person serving as an | ||
| appointed member of the board of directors of an appraisal district | ||
| immediately before the effective date of this Act to continue to | ||
| serve on the board for the remainder of the term to which the member | ||
| was appointed. | ||
| (b) Service as an appointed member of the board of directors | ||
| of an appraisal district before January 1, 2022, does not count for | ||
| purposes of determining whether a person is ineligible to serve on | ||
| the board of directors of an appraisal district under Section | ||
| 6.035(a-1)(1), Tax Code, as added by this Act. | ||
| SECTION 21. Section 6.054, Tax Code, as amended by this Act, | ||
| applies only to a former member of an appraisal review board first | ||
| employed by an appraisal district on or after the effective date of | ||
| this Act. | ||
| SECTION 22. Section 6.41(f), Tax Code, as amended by this | ||
| Act, applies only to a potential ground for removal of a member of | ||
| an appraisal review board that an appraisal district board of | ||
| directors, local administrative district judge, or local | ||
| administrative district judge's designee, as applicable, first | ||
| learns of on or after the effective date of this Act. | ||
| SECTION 23. The amendment made by this Act to Section 11.27, | ||
| Tax Code, is a clarification of existing law and does not imply that | ||
| existing law may be construed as inconsistent with the law as | ||
| amended by this Act. | ||
| SECTION 24. Sections 11.45(a) and (b), 23.44(a) and (b), | ||
| 23.57(a) and (b), 23.79(a) and (b), 23.85(a) and (b), 23.95(a) and | ||
| (b), and 23.9805(a) and (b), Tax Code, as amended by this Act, apply | ||
| only to an application filed with a chief appraiser on or after the | ||
| effective date of this Act. | ||
| SECTION 25. Sections 11.45(d) and (e), 23.44(d), 23.57(d), | ||
| 23.79(d), 23.85(d), 23.95(d), and 23.9805(d), Tax Code, as amended | ||
| by this Act, apply only to a notice required to be delivered by a | ||
| chief appraiser on or after the effective date of this Act. | ||
| SECTION 26. Section 25.25(e), Tax Code, as amended by this | ||
| Act, applies only to a motion to correct an appraisal roll filed on | ||
| or after the effective date of this Act. | ||
| SECTION 27. Sections 41.45, 41.46, and 41.67, Tax Code, as | ||
| amended by this Act, apply only to a protest for which the notice of | ||
| protest was filed on or after the effective date of this Act. | ||
| SECTION 28. This Act takes effect September 1, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 63 passed the Senate on | ||
| April 23, 2021, by the following vote: Yeas 31, Nays 0; and that | ||
| the Senate concurred in House amendments on May 28, 2021, by the | ||
| following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 63 passed the House, with | ||
| amendments, on May 25, 2021, by the following vote: Yeas 145, | ||
| Nays 0, one present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
