Section 41.46 - Notice of Protest Hearing(a) The appraisal review board before which a protest hearing is scheduled shall deliver written notice to the property owner initiating a protest not later than the 15th day before the date of the hearing. The notice must include: (1) the date, time, and place of the hearing; (2) a description of the subject matter of the hearing that is sufficient to identify the specific action being protested, such as: (A) the determination of the appraised value of the property owner's property; (B) the denial to the property owner in whole or in part of a partial exemption; or (C) the determination that the property owner's land does not qualify for appraisal as provided by Subchapter C, D, E, or H, Chapter 23; (3) a statement that the property owner is entitled to a postponement of the hearing as provided by Section 41.45 unless the property owner waives in writing notice of the hearing; and (4) the notice required by Section 26.04(e-2). (b) The board shall give the chief appraiser advance notice of the date, time, place, and subject matter of each protest hearing.(c) If the protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the board shall deliver notice of the hearing as provided by Subsection (a) to: (1) the attorney general and the state agency that owns the real property, in the case of real property owned by this state; or(2) the governing body of the political subdivision, in the case of real property owned by a political subdivision.(d) The appraisal review board shall deliver notice of the hearing by certified mail if, in the notice of protest under Section 41.44, the property owner requests delivery by certified mail. The board may require the property owner to pay the cost of postage under this subsection.(e) [Repealed by 2023 amendment](f) This subsection applies only to the appraisal review board of an appraisal district established in a county with a population of 120,000 or more. In addition to the notice required by Subsection (a), on written request of the property owner initiating the protest, the appraisal review board shall deliver to the property owner an electronic reminder stating the date, time, and place of the protest hearing that is the subject of the notice. The property owner may request that delivery of the electronic reminder be made by e-mail or text message. The property owner must provide in the request the e-mail address or telephone number, as applicable, to which the appraisal review board must send the reminder. The appraisal review board must deliver the electronic reminder to the property owner not earlier than the seventh day after the date the appraisal review board delivers the notice required by Subsection (a) and not later than the day before the date of the hearing. Failure to deliver the electronic reminder required by this subsection is not considered a failure to provide or deliver notice under Section 41.411.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 680,Sec. 9, eff. 1/1/2024.Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1123,Sec. 5, eff. 1/1/2024. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 18, eff. September 1, 2021 Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 63, eff. January 1, 2020 Acts 2019, 86th Leg., R.S., Ch. 753 (H.B. 1060), Sec. 2, eff. September 1, 2019Amended by: Acts 2007, 80th Leg., R.S., Ch. 626 (H.B. 538), Sec. 3, eff. January 1, 2008 Acts 1999, 76th Leg., ch. 416, Sec. 4, eff. Sept. 1, 1999 Acts 1997, 75th Leg., ch. 1039, Sec. 39, eff. Jan. 1, 1998 Amended by Acts 1981, 67th Leg., 1st C.S., p. 172, ch. 13, Sec. 139, eff. Jan. 1, 1982 Acts 1979, 66th Leg., p. 2306, ch. 841, Sec. 1, eff. Jan. 1, 1982.