The Comptroller of Public Accounts proposes new §9.805, concerning appraisal review board evidence exchange and retention and audiovisual equipment requirements. The addition of §9.805 is to implement legislative changes to Tax Code, §41.45 (Hearing on Protest), which the 85th Legislature, 2017, enacted through passage of Senate Bill (SB) 1286, SECTIONS 1, 5, 6, and 8.

The new section proposes to adopt the manner and form in which property owners or their agents and appraisal districts exchange materials for use at appraisal review board hearings that allows the appraisal review board to retain the materials as part of the board's hearing record. The new section also proposes to specify requirements for the audiovisual equipment an appraisal district may make available for use by a property owner or the property owner's agent at an appraisal review board hearing.

Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposed new rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy. This proposal creates a new rule.

Mr. Currah also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by improving the administration of local property valuation and taxation. The proposed new rule would have no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.

Comments on the proposal may be submitted to Mike Esparza, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. Comments may be submitted by email sent to: Mike.Esparza@cpa.texas.gov and must be received no later than 30 days from the date of publication of the proposal in the Texas Register.

The new section is proposed under Tax Code, §41.45 (Hearing on Protest), which provides the comptroller with the authority to promulgate rules specifying not only the manner and form in which materials intended for use at appraisal review board hearings are to be exchanged that allows the appraisal review board to retain the materials as part of the board's hearing record but also the requirements for the audiovisual equipment an appraisal district may make available for use by a property owner or the property owner's agent at an appraisal review board hearing.

The new section implements Tax Code, §41.45 (Hearing on Protest).