The 87th Texas Legislative Session
Tax Code Changes You Can Use Today[1]
By Lee D. Winston | July 2, 2022
The Texas Legislature recently made numerous changes to the Texas Property Tax Code. Our firm has identified and summarized changes from the 87th legislative session that you and your clients can use today. This post concerns new elective protest procedures beneficial to tax consultants and their clients.
New Beneficial Protest Procedures
| A. Electronic Reminders. |
| B. Informal Conferences. |
| C. Video Hearings. |
| D. Single-Member ARB Panel. |
| E. E-mail Notices. |
A. Electronic reminders.
S.B. 63[2]
Enacts: Tex. Tax Code § 41.46(f). Notice of Protest Hearing.
Effective: September 1, 2021 and applies only to a protest filed by a property owner on or after the effective date.
Summary: This enacts subsection (f) to require an appraisal review board to deliver, in response to a written request, an electronic reminder (via text or e-mail) stating the date, time, and place of the protest hearing, to the property owner no earlier than the 7th day after the appraisal review board delivers the notice of protest hearing and no later than one day before the protest hearing. Subsection (f) applies only to appraisal review boards located in a county with a population of 120,000 or more.
B. Informal Conferences.
H.B. 988[3]
Enacts: Tex. Tax Code § 41.445. Informal Conference Before Hearing on Protest.
Effective: January 1, 2022 and applies only to a protest filed by a property owner on or after the effective date.
Summary: This enacts this new section to require the appraisal district’s office to hold an informal conference with a property owner if the property owner filed a notice of protest with the appraisal review board and requested an informal conference. Informal conferences are required to be held before scheduled protest hearings.
C. Video Hearings.
S.B. 1919[4]
Amends: Tex. Tax Code § 41.45(b), (b-1), (b-2), (b-3), (n). Hearing on Protest.
Enacts: Tex. Tax Code § 41.45(b-4). Hearing on Protest.
Effective: September 1, 2021 and applies only to a protest filed by a property owner on or after the effective date.
Summary: This amends subsections (a), (b-1), (b-2), b-3), and (n) to require an appraisal review board to conduct a protest hearing via videoconference if the property owner notifies the board in their protest or by written notice at least 10 days before the protest hearing that they intend to appear by videoconference. This enacts subsection (b-4) to give certain geographically located appraisal review boards the option of conducting a hearing on a protest by videoconference. Those that are — (1) located in a county with a population less than 100,000; and (2) lack technological capabilities to conduct a videoconference.
D. Single-Member ARB Panel.
H.B. 988[3]
Enacts: Tex. Tax Code § 41.45(b-4), (b-5). Hearing on Protest.
Amends: Tex. Tax Code § 41.45(d), (d-2), (d-3). Hearing on Protest.
Effective: January 1, 2022 and applies only to a protest filed by a property owner on or after the effective date.
Summary: This enacts subsection (b-4) to require a protest to be heard by a single-member appraisal review board panel if requested by the property owner in the notice of protest or by written notice filed with the board at least 10 days before the date of the hearing. This also enacts subsection (b-5) to enable the appraisal review board to reject a single-member panel’s recommendation on a protest and refer the matter for rehearing to a different single-member panel or itself. This amends subsections (d-2) and (d-3) to provide that the appraisal review board makes the ultimate determination of a protest heard by a single-member panel. And that all notice of hearings and re-hearings must be made by the appraisal review board. This amends subsection (d) to provide an exception for single-member panels to the general requirement that appraisal review boards consisting of more than three members cannot sit in panels of less than three members to conduct protest hearings.
E. E-mail Notices.
H.B. 988[3]
Amends: Tex. Tax Code § 41.47(c). Determination of Protest.
Enacts: Tex. Tax Code § 41.47(d-1). Determination of Protest.
Effective: June 15, 2021.
Summary: This enacts subsection (d-1) to require a chief appraiser to deliver via e-mail a copy of the appraisal review board’s written determination of a protest (board order) and a copy of the notice of issuance of that determination if a written request is made by the property owner, attorney representing the property owner, or an agent of the property owner under section 1.111. The request must be made before the protest hearing relating to the property. The request must specifically state who the e-mail must be sent to (owner, attorney, agent, or combination). On receipt of the request, the chief appraiser must comply by the 21st day after the appraisal review board issues the board order. Subsection (d-1) applies only to appraisal districts established in a county with a population of 120,000 or more. This also amends subsection (c) to require an appraisal review board’s written determination of a protest (board order) on the appraised value of real property to separately list the appraised value of the land and the appraised value of any improvements.
[1]In our identification above, we provide general summaries of the text of newly enacted and/or amended statutes codified from the 87th session. The summaries are for informational purposes only and shouldn’t be relied on as legal advice or as a substitute for the complete text of the referenced statute. Any questions regarding this publication should be directed to an attorney or other appropriate counsel, as necessary.
[2] To review the text of S.B. 63 click the following link (or copy and past): https://capitol.texas.gov/BillLookup/Text.aspx?LegSess=87R&Bill=SB63.
[3] To review the text of H.B. 988 click the following link (or copy and past): https://capitol.texas.gov/BillLookup/Text.aspx?LegSess=87R&Bill=HB988.
[4] To review the text of S.B. 1919 click the following link (or copy and past): https://capitol.texas.gov/BillLookup/Text.aspx?LegSess=87R&Bill=SB1919.