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.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2021-06-14 - Effective on 9/1/21 [SB63 Detail]
Download: Texas-2021-SB63-Enrolled.html
S.B. No. 63 |
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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 [ |
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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 [ |
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(1) is an officer of a taxing unit that participates | ||
in the appraisal district; [ |
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(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 [ |
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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 | ||
[ |
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notice of the modification or denial to the applicant not later than | ||
the fifth day [ |
||
[ |
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explain each reason the chief appraiser modified or denied the | ||
application. The notice must [ |
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brief explanation of the procedures for protesting the modification | ||
or denial [ |
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(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 [ |
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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 [ |
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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 [ |
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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 [ |
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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 |