85R17942 LHC-F     By: Metcalf, Bonnen of Brazoria, Murphy, H.B. No. 455       et al.       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.