The bill amends the Texas Tax Code regarding the conditions under which an appraisal review board must postpone a protest hearing. It allows a property owner or a designated agent to request a postponement 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 requests for postponements to be made through various means, including written communication and phone calls.

Furthermore, the bill establishes that if a property owner or their designated agent fails to appear at a hearing, they may 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 property owner or agent was unable to attend due to appearing before a different panel of the same appraisal review board at the scheduled time. This legislation is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 41.45 (Tax Code 41)