Bill Text: TX SB899 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the circumstances under which an appraisal review board is required to postpone a protest hearing.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-01 - Referred to Local Government [SB899 Detail]
Download: Texas-2023-SB899-Introduced.html
88R7909 LHC-D | ||
By: Hughes | S.B. No. 899 |
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relating to the circumstances under which an appraisal review board | ||
is required to postpone a protest hearing. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 41.45(e) and (e-1), Tax Code, are | ||
amended to read as follows: | ||
(e) On request made to the appraisal review board before the | ||
date of the hearing, a property owner or a person [ |
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designated by the property owner as the owner's [ |
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Section 1.111 to represent the owner at the hearing is entitled to | ||
one postponement of the hearing to a later date without showing | ||
cause. In addition and without limitation as to the number of | ||
postponements, the board shall postpone the hearing to a later date | ||
if the property owner or the owner's agent at any time shows good | ||
cause for the postponement or if the chief appraiser consents to the | ||
postponement. The hearing may not be postponed to a date less than | ||
five or more than 30 days after the date scheduled for the hearing | ||
when the postponement is sought unless the date and time of the | ||
hearing as postponed are agreed to by the chairman of the appraisal | ||
review board or the chairman's representative, the property owner, | ||
and the chief appraiser. A request by a property owner for a | ||
postponement under this subsection may be made in writing, | ||
including by facsimile transmission or electronic mail, by | ||
telephone, or in person to the appraisal review board, a panel of | ||
the board, or the chairman of the board. The chairman or the | ||
chairman's representative may take action on a postponement under | ||
this subsection without the necessity of action by the full board if | ||
the hearing for which the postponement is requested is scheduled to | ||
occur before the next regular meeting of the board. The granting by | ||
the appraisal review board, the chairman, or the chairman's | ||
representative of a postponement under this subsection does not | ||
require the delivery of additional written notice to the property | ||
owner. | ||
(e-1) A property owner or a person designated by the | ||
property owner as the owner's agent to represent the owner at the | ||
hearing who fails to appear at the hearing is entitled to a new | ||
hearing if the property owner or the owner's agent files, not later | ||
than the fourth day after the date the hearing occurred, a written | ||
statement with the appraisal review board showing good cause for | ||
the failure to appear and requesting a new hearing. For purposes of | ||
this subsection, "good cause" includes that the property owner or | ||
the owner's agent was unable to attend the scheduled hearing | ||
because the owner or agent was appearing before a different panel of | ||
the same appraisal review board at the time of the scheduled | ||
hearing. | ||
SECTION 2. This Act takes effect September 1, 2023. |