S.B. No. 1919

	AN ACT
	relating to the authority of a property owner to participate by
	videoconference at a protest hearing by certain 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
	Subsections (b), (b-1), (b-2), (b-3), and (n) and adding Subsection
	(b-4) 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
	argument.  A property owner who appears by telephone conference
	call or videoconference must offer any evidence by affidavit. A
	property owner must submit 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 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.
	(b-4)  Notwithstanding any other provision of this section,
	an appraisal review board is not required to conduct a hearing by
	videoconference if the board:
	(1)  is established for a county with a population of
	less than 100,000; and
	(2)  lacks the technological capability to conduct a
	videoconference.
	(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, the property owner 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 the property owner 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.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.B. No. 1919 passed the Senate on
	May 5, 2021, by the following vote:  Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	I hereby certify that S.B. No. 1919 passed the House on
	May 26, 2021, by the following vote:  Yeas 147, Nays 0, two present
	not voting.
	______________________________
	Chief Clerk of the House
	Approved:
	______________________________
	Date
	______________________________
	Governor