85R17942 LHC-F
 
  By: Metcalf, Bonnen of Brazoria, Murphy, H.B. No. 455
      et al.
 
  Substitute the following for H.B. No. 455:
 
  By:  Bohac C.S.H.B. No. 455
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of a property owner to participate by
  telephone conference call at a protest hearing by an appraisal
  review board.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.45, Tax Code, is amended by amending
  Subsections (b) and (n) and adding Subsections (b-1), (b-2), and
  (b-3) to read as follows:
         (b)  A [The] property owner initiating a [the] protest is
  entitled to [an opportunity to] appear to offer evidence or
  argument.  A [The] property owner may offer [his] evidence or
  argument by affidavit without personally appearing and may appear
  by telephone conference call to offer argument. A property owner
  who appears by telephone conference call must offer any evidence by
  affidavit.  A property owner must submit an affidavit described by
  this subsection [if he attests to the affidavit before an officer
  authorized to administer oaths and submits the affidavit] to the
  board hearing the protest before the board [it] 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 if:
               (1)  the property owner notifies the board that the
  property owner intends to appear by telephone conference call 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 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, the appraisal
  review board shall:
               (1)  provide a telephone number for the property owner
  to call to participate in the hearing; 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 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 to
  another person that the owner invites to participate in the
  hearing.
         (n)  A property owner does not waive the right to appear in
  person at a [the] protest hearing by submitting an affidavit to the
  appraisal review board or by electing to appear by telephone
  conference call.  The board may consider an [the] affidavit
  submitted under this section only if the property owner does not
  appear in person at the [protest] hearing [in person].  For purposes
  of scheduling the hearing, the property owner must [shall] 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 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, 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, the [appraisal
  review] 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
  is filed on or after the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2017.