By Cain H.B. No. 1167
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to persons exempt from the registration requirement to
1-3 practice as a property tax consultant.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1(a)(6), Article 8886, Revised Statutes,
1-6 is amended to read as follows:
1-7 (6) "Property tax consultant" means a person who
1-8 performs or supervises others in the performance of property tax
1-9 consulting services for compensation.
1-10 SECTION 2. Section 1(a)(7), Article 8886, Revised Statutes,
1-11 is amended to read as follows:
1-12 (7) "Property tax consulting services" means:
1-13 (A) preparing a property tax rendition or report
1-14 for another person under Chapter 22, Tax Code;
1-15 (B) representing another person in a protest
1-16 under Subchapter C, Chapter 41, Tax Code;
1-17 (C) consulting or advising another person
1-18 concerning the preparation of a property tax rendition or report
1-19 under Chapter 22, Tax Code, or concerning a matter the person may
1-20 protest under Subchapter C, Chapter 41, Tax Code;
1-21 (D) negotiating or entering into an agreement
1-22 with an appraisal district on behalf of another person concerning a
1-23 matter that is or may be the subject of a protest under Subchapter
1-24 C, Chapter 41, Tax Code; <or>
2-1 (E) acting as the designated agent of a property
2-2 owner in accordance with Section 1.111, Tax Code; or
2-3 (F) appraising property if the appraisal is
2-4 performed for the sole purpose of a tax valuation dispute or tax
2-5 protest proceeding under the Property Tax Code.
2-6 SECTION 3. Section 2, Article 8886, Revised Statutes, is
2-7 amended to read as follows:
2-8 Sec. 2. REGISTRATION REQUIRED; EXEMPTIONS. (a) An
2-9 individual may not perform property tax consulting services for
2-10 compensation unless the individual is a registered property tax
2-11 consultant or a registered senior property tax consultant.
2-12 (b) A registered property tax consultant may not perform
2-13 property tax consulting services for compensation unless the
2-14 individual is employed by or associated with and acting for a
2-15 registered senior property tax consultant.
2-16 (c) A person may not represent that an individual is a
2-17 registered property tax consultant, agent, advisor, or
2-18 representative unless the individual is a registered property tax
2-19 consultant or registered senior property tax consultant.
2-20 (d) The registration requirement imposed under Subsection
2-21 (a) of this section does not apply to:
2-22 (1) an individual acting under a general power of
2-23 attorney, unless the individual represents that the individual is a
2-24 property tax consultant, agent, advisor, or representative;
2-25 (2) an individual licensed to practice law in this
2-26 state;
2-27 (3) an employee of a property owner or of an
3-1 affiliated or subsidiary company of a property owner, if the
3-2 employee performs property tax consulting services for the property
3-3 owner or for a partnership, joint venture, or corporation in which
3-4 the property owner owns an interest;
3-5 (4) a property owner's lessee who is designated as the
3-6 agent of the property owner in accordance with Section 1.111, Tax
3-7 Code;
3-8 (5) a public employee or officer who provides
3-9 assistance to a property owner in the course of the employee's or
3-10 officer's duties;
3-11 (6) a certified public accountant under the Public
3-12 Accountancy Act of 1979 (Article 41a-1, Vernon's Texas Civil
3-13 Statutes); <or>
3-14 (7) an individual who assists another person in the
3-15 performance of property tax consulting services or provides
3-16 testimony on behalf of the other person at a protest hearing under
3-17 Subchapter C, Chapter 41, Tax Code, unless the individual is
3-18 designated as the person's agent under Section 1.111, Tax Code, or
3-19 more than 50 percent of the individual's employment time is devoted
3-20 to or income is derived from performing or supervising the
3-21 performance of property tax consulting services; or
3-22 (8) an individual licensed as a real estate broker or
3-23 salesman under The Real Estate License Act (Article 6573a, Vernon's
3-24 Texas Civil Statutes) or as a real estate appraiser or a
3-25 state-certified appraiser under the Texas Appraiser Licensing and
3-26 Certification Act (Article 6573a.2, Vernon's Texas Civil Statutes)
3-27 if the individual complies with Subsection (f) of this section.
4-1 (e) An individual who is not required to be registered under
4-2 this article may register under this article if the individual
4-3 meets the registration requirements imposed by Sections 3, 4, and 5
4-4 of this article. An individual exempt from registration under this
4-5 article who elects to be registered under this article is subject
4-6 to the provisions of this article.
4-7 (f) Notwithstanding any provision of this article, an
4-8 individual licensed as an active real estate broker or salesman
4-9 under The Real Estate License Act (Article 6573a, Vernon's Texas
4-10 Civil Statutes) or as an active real estate appraiser or
4-11 state-certified appraiser under the Texas Appraiser Licensing and
4-12 Certification Act (Article 6573a.2, Vernon's Texas Civil Statutes)
4-13 may perform property tax consulting services for compensation only
4-14 in connection with real property if the individual files a written
4-15 statement with the commission stating that the individual intends
4-16 to perform property tax consulting services only in connection with
4-17 real property and pays a fee equal to the renewal fee required by
4-18 the commission for a property tax consultant under Subsection 5(e)
4-19 of this article. The commissioner shall promptly acknowledge
4-20 receipt of the written notice and fee under this subsection in
4-21 writing. An individual who files the written notice and pays the
4-22 fee under this subsection may perform property tax consulting
4-23 services in connection with real property for a period of two years
4-24 from the date the notice is filed with the commission <The
4-25 requirements imposed by Subsection (b) of this section and
4-26 Subsections (b) and (c) of Section 3 of this article do not apply
4-27 to an individual who applies for registration under this article
5-1 before March 1, 1992, and who, on the date of the application, is
5-2 licensed and on active status as a real estate broker under The
5-3 Real Estate License Act (Article 6573a, Vernon's Texas Civil
5-4 Statutes), unless the individual performs or supervises the
5-5 performance of property tax consulting services for compensation in
5-6 connection with a property that is not real property>.
5-7 SECTION 4. This Act takes effect September 1, 1993.
5-8 SECTION 5. The importance of this legislation and the
5-9 crowded condition of the calendars in both houses create an
5-10 emergency and an imperative public necessity that the
5-11 constitutional rule requiring bills to be read on three several
5-12 days in each house be suspended, and this rule is hereby suspended,
5-13 and that this Act take effect and be in force from and after its
5-14 passage, and it is so enacted.