H.B. No. 538

AN ACT relating to the scheduling of hearings before appraisal review boards on property tax protests; making conforming changes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 41.12, Tax Code, is amended by adding Subsection (c) to read as follows: (c) The board of directors of an appraisal district established for a county with a population of at least one million by resolution may: (1) postpone the deadline established by Subsection (a) for the performance of the functions listed in that subsection to a date not later than August 30; or (2) provide that the appraisal review board may approve the appraisal records if the sum of the appraised values, as determined by the chief appraiser, of all properties on which a protest has been filed but not determined does not exceed 10 percent of the total appraised value of all other taxable properties. SECTION 2. Section 41.45(e), Tax Code, is amended to read as follows: (e) On request made to the appraisal review board before the date of the hearing, a property owner who has not designated an agent under 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 [The] board shall postpone the hearing to a later date if the property owner or the owner’s agent at any time shows reasonable [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 [15] days after the date scheduled for the [original] hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the appraisal review board, 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 grant, but may not deny, a postponement under this subsection without the necessity of action by the full board. The granting by the appraisal review board, the chairman, or the chairman’s representative of a postponement [Postponement] under this subsection does not require the delivery of additional written notice to the property owner. SECTION 3. Section 41.46(a), Tax Code, is amended to read as follows: (a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest of the date, time, and place fixed for the hearing on the protest and of the property owner’s entitlement to a postponement of the hearing as provided by Section 41.45 unless the property owner waives in writing notice of the hearing. The board shall deliver the notice not later than the 15th day before the date of the hearing. SECTION 4. This Act applies only to an ad valorem tax year beginning on or after the effective date of this Act. SECTION 5. This Act takes effect January 1, 2008. ______________________________ ______________________________ President of the Senate                Speaker of the House I certify that H.B. No. 538 was passed by the House on April 27, 2007, by the following vote: Yeas 133, Nays 0, 2 present, not voting. ______________________________ Chief Clerk of the House I certify that H.B. No. 538 was passed by the Senate on May 22, 2007, by the following vote: Yeas 31, Nays 0. ______________________________ Secretary of the Senate APPROVED: _____________________ Date _____________________ Governor