SB1163 - Relating to the circumstances under which an appraisal review board is required to postpone a protest hearing.

      By: Hughes, et al. S.B. No. 1163     (Hickland)           A BILL TO BE ENTITLED   AN ACT   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.  Section 41.45, Tax Code, is amended by amending   Subsections (e) and (e-1) and adding Subsection (e-3) 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 [ who has not ]   designated by the property owner as the owner's [ 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 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.           (e-3)     For purposes of Subsections (e) and (e-1), a property   owner's agent does not include a person who is a property tax   consultant as defined by Section 1152.001, Occupations Code.            SECTION 2.  This Act takes effect September 1, 2025.