H.B. No. 455

	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.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 455 was passed by the House on April
	13, 2017, by the following vote:  Yeas 138, Nays 0, 3 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 455 was passed by the Senate on May
	11, 2017, by the following vote:  Yeas 30, Nays 0, 1 present, not
	voting.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor