bill setting deadlines for appraisal review board hearings

The text as introduced · 519 words

89R5796 LHC-D

By: Bell of Kaufman
H.B. No. 1745

A BILL TO BE ENTITLED

AN ACT

relating to the procedure for protests before appraisal review

boards.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 41.45, Tax Code, is amended by amending

Subsection (a) and adding Subsection (a-1) 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.

(a-1) The appraisal review board shall schedule a hearing on

a protest to be held as soon as practicable but not later than:

(1) October 1, if the notice of protest is filed on or

after March 1, but before July 1; or

(2) the 90th day after the date the notice of protest

is filed, if the notice is filed:

(A) before March 1; or

(B) on or after July 1.

SECTION 2. Section 41.461(a), Tax Code, is amended to read

as follows:

(a) At least 14 days before a hearing on a protest, the chief

appraiser shall:

(1) deliver a copy of the pamphlet prepared by the

comptroller under Section 5.06 to the property owner initiating the

protest, or to an agent representing the owner if requested by the

agent;

(2) inform the property owner that the owner or the

agent of the owner is entitled on request to a copy of the data,

schedules, formulas, and all other information the chief appraiser

will introduce at the hearing to establish any matter at issue;

[ and ]

(3) deliver a copy of the hearing procedures adopted

by the appraisal review board under Section 41.01 to the property

owner ; and

(4) provide the property owner with a brief summary of

the reason for changing the value of the owner's property from the

value of the property for the preceding tax year, if the value was

changed .

SECTION 3. The changes in law made by this Act apply only to

a protest under Chapter 41, Tax Code, for which a notice of protest

is filed on or after the effective date of this Act. A protest under

Chapter 41, Tax Code, for which a notice of protest was filed before

the effective date of this Act is governed by the law in effect on

the date the notice of protest was filed, and the former law is

continued in effect for that purpose.

SECTION 4. This Act takes effect September 1, 2025.