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