(a) The comptroller shall:
(1) prepare an appraisal review board survey that allows an individual described by Subsection (b) to submit comments and suggestions to the comptroller regarding an appraisal review board;
(2) prepare instructions for completing and submitting the survey; and
(3) implement and maintain a method that allows an individual described by Subsection (b) to electronically complete and submit the survey through a uniform resource locator (URL) address.
(b) The following individuals who attend a hearing in person or by telephone conference call on a motion filed under § 25.25 to correct the appraisal roll or a protest under Chapter 41 may complete and submit a survey under this section:
(1) a property owner whose property is the subject of the motion or protest;
(2) the designated agent of the owner; or
(3) a designated representative of the appraisal district in which the motion or protest is filed.

(c) The survey must allow an individual to submit comments and suggestions regarding:
(1) the matters listed in § 5.103(b); and
(2) any other matter related to the fairness and efficiency of the appraisal review board.
(d) An appraisal district must provide to each property owner or designated agent of the owner who is authorized to submit a survey under this section a notice that states that the owner or agent:
(1) is entitled to complete and submit the survey;
(2) may submit the survey to the comptroller:
(A) in person;
(B) by mail;
(C) by electronic mail; or
(D) through the uniform resource locator (URL) address described by Subsection (a)(3); and
(3) may obtain a paper copy of the survey and instructions for completing the survey at the appraisal office.
(e) The notice described by Subsection (d) must include the uniform resource locator (URL) address described by Subsection (a)(3).
(f) An appraisal district must provide the notice described by Subsection (d) to a property owner or the designated agent of the owner:
(1) at or before the first hearing on the motion or protest described by Subsection (b) by the appraisal review board established for the appraisal district or by a panel of the board; and
(2) with each order under § 25.25 or 41.47 determining a motion or protest, as applicable, delivered by the board or a panel of the board.
(g) At or before the first hearing on the motion or protest described by Subsection (b) by the appraisal review board established for the appraisal district or by a panel of the board, the board or panel must provide verbal notice to the property owner or designated agent of the owner of the owner or agent’s right to complete and submit the survey.
(h) Notwithstanding Subsections (d), (f), and (g), if an appraisal district provides the notice described by Subsection (d), or an appraisal review board provides the verbal notice required by Subsection (g), to a property owner or the designated agent of the owner at or before a hearing on a motion or protest described by Subsection (b), the appraisal district or board, as applicable, is not required to provide another notice in the same manner to the owner or agent at or before another hearing on a motion or protest held on the same day.
(i) An individual who elects to submit the survey must submit the survey to the comptroller as provided by this section. An individual may submit only one survey for each hearing.
(j) The comptroller shall allow an individual to submit a survey to the comptroller in the following manner:
(1) in person;
(2) by mail;
(3) by electronic mail; or
(4) through the uniform resource locator (URL) address described by Subsection (a)(3).
(k) An appraisal district may not require a property owner or the designated agent of the owner to complete a survey at the appraisal office.
(l) The comptroller shall issue an annual report that summarizes the information included in the surveys submitted during the preceding tax year. The report must also include a summary of the comments, complaints, and suggestions forwarded to the comptroller during the preceding tax year by taxpayer liaison officers under § 6.052(a), the results of the comptroller’s review of appraisal review board hearing procedures during the preceding tax year under § 5.103(e), and the results of requests for limited binding arbitration filed with the comptroller during the preceding tax year under Section 41A.015. The report may not disclose the identity of an individual who submitted a survey, comment, complaint, suggestion, or request for arbitration.
(m) The comptroller may adopt rules necessary to implement this section.