S.B. No. 1163 amends the Texas Tax Code regarding the postponement of protest hearings by appraisal review boards. The bill allows a property owner or a designated agent to request one postponement of a hearing without needing to show cause. Additionally, the board must grant a postponement if good cause is shown or if the chief appraiser consents. The new provisions specify that postponements cannot be scheduled less than five days or more than 30 days from the original hearing date unless agreed upon by the involved parties. Requests for postponements can be made through various means, including written communication or in person, and do not require additional written notice to the property owner.

Furthermore, the bill clarifies that a property owner or their designated agent who fails to appear at a hearing can request a new hearing by submitting a written statement showing good cause within four days of the missed hearing. The definition of "good cause" is expanded to include situations where the owner or agent was attending another hearing before a different panel of the same appraisal review board. Importantly, the bill specifies that a property owner's agent does not include property tax consultants as defined by the Occupations Code. The provisions of this act will take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 41.45 (Tax Code 41)
Senate Committee Report: Tax Code 41.45 (Tax Code 41)
Engrossed: Tax Code 41.45 (Tax Code 41)
House Committee Report: Tax Code 41.45 (Tax Code 41)