HB1745 - Relating to the procedure for protests before appraisal review boards.

  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.