S.B. No. 1163 amends the Texas Tax Code regarding the conditions under which an appraisal review board must postpone a protest hearing. The bill allows a property owner or a designated agent to request a postponement of the hearing without showing cause, and it clarifies that the board must grant a postponement if good cause is shown or if the chief appraiser consents. The bill specifies 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. Additionally, it allows for requests for postponements to be made through various means, including written communication and telephone.

The bill also introduces a provision that defines "good cause" for failing to appear at a hearing, which includes instances where the property owner or their agent is attending another hearing before a different panel of the same appraisal review board. Furthermore, it clarifies that a property owner's agent does not include a property tax consultant as defined by the Occupations Code. The changes aim to streamline the process for property owners and their representatives while ensuring that the appraisal review board operates efficiently. The act is set to 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)