| |
| |
| |
|
|
AN ACT
|
|
|
relating to the duty of the chief appraiser of an appraisal district |
|
|
to provide certain information. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.50 to read as follows: |
|
|
Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING |
|
|
RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER. (a) The |
|
|
chief appraiser of an appraisal district may request that the chief |
|
|
appraiser of another appraisal district provide to the requesting |
|
|
chief appraiser a list of the names of all individuals who currently |
|
|
receive an exemption for a residence homestead in the appraisal |
|
|
district for which the request is made. |
|
|
(b) A chief appraiser who receives a request under |
|
|
Subsection (a) shall provide the list to the requesting chief |
|
|
appraiser as soon as practicable. |
|
|
(c) A provision of law making information described by |
|
|
Subsection (a) confidential does not apply to the disclosure of |
|
|
that information under this section to another chief appraiser. |
|
|
SECTION 2. Sections 41.413(d) and (e), Tax Code, are |
|
|
amended to read as follows: |
|
|
(d) An [A property] owner of real property shall send to a |
|
|
person leasing property under a contract described by Subsection |
|
|
(b) [this section] a copy of any notice of appraised value of the |
|
|
property received by the property owner. The property owner must |
|
|
send the notice not later than the 10th day after the date the |
|
|
property owner receives the notice. Failure of the property owner |
|
|
to send a copy of the notice to the person leasing the property does |
|
|
not affect the time within which the person leasing the property may |
|
|
protest the appraised value. This subsection does not apply if the |
|
|
property owner and the person leasing the property have agreed in |
|
|
the contract to waive the requirements of this subsection or that |
|
|
the person leasing the property will not protest the appraised |
|
|
value of the property. |
|
|
(e) A person leasing real property under a contract |
|
|
described by Subsection (b) [this section] may request that the |
|
|
chief appraiser of the appraisal district in which the property is |
|
|
located send the notice described by Subsection (d) to the person. |
|
|
Except as provided by Subsection (f), the chief appraiser shall |
|
|
send the notice to the person leasing the property not later than |
|
|
the fifth day after the date the notice is sent to the property |
|
|
owner if the person demonstrates that the person is contractually |
|
|
obligated to reimburse the property owner for the taxes imposed on |
|
|
the property. |
|
|
SECTION 3. The changes in law made by this Act apply only to |
|
|
a notice of appraised value received by a property owner on or after |
|
|
the effective date of this Act. |
|
|
SECTION 4. This Act takes effect September 1, 2021. |
|
|
|
|
|
|
| |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
|
|
I hereby certify that S.B. No. 1088 passed the Senate on |
|
|
April 29, 2021, by the following vote: Yeas 31, Nays 0; and that |
|
|
the Senate concurred in House amendment on May 28, 2021, by the |
|
|
following vote: Yeas 31, Nays 0. |
|
|
|
| |
| |
______________________________ |
| |
Secretary of the Senate |
| |
|
|
I hereby certify that S.B. No. 1088 passed the House, with |
|
|
amendment, on May 25, 2021, by the following vote: Yeas 141, |
|
|
Nays 1, one present not voting. |
|
|
|
| |
| |
______________________________ |
| |
Chief Clerk of the House |
| |
|
|
|
| |
|
|
Approved: |
|
|
|
|
|
______________________________ |
|
|
Date |
|
|
|
|
|
|
|
|
______________________________ |
|
|
Governor |