H.B. No. 1065
1-1 AN ACT
1-2 relating to the practice of property tax consulting.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 1(a)(6), Article 8886, Revised Statutes,
1-5 is amended to read as follows:
1-6 (6) "Property tax consultant" means a person who
1-7 performs or supervises others in the performance of property tax
1-8 consulting services for compensation.
1-9 SECTION 2. Sections 2(c), (d), and (f), Article 8886,
1-10 Revised Statutes, are amended to read as follows:
1-11 (c) A person may not represent that an individual is a
1-12 registered property tax consultant, agent, advisor, or
1-13 representative unless the individual is a registered property tax
1-14 consultant or registered senior property tax consultant.
1-15 (d) The registration requirement imposed under Subsection
1-16 (a) of this section does not apply to:
1-17 (1) an individual acting under a general power of
1-18 attorney, unless the individual represents that the individual is a
1-19 property tax consultant, agent, advisor, or representative;
1-20 (2) an individual licensed to practice law in this
1-21 state;
1-22 (3) an employee of a property owner or of an
1-23 affiliated or subsidiary company of a property owner, if the
1-24 employee performs property tax consulting services for the property
2-1 owner or for a partnership, joint venture, or corporation in which
2-2 the property owner owns an interest;
2-3 (4) a property owner's lessee who is designated as the
2-4 agent of the property owner in accordance with Section 1.111, Tax
2-5 Code;
2-6 (5) a public employee or officer who provides
2-7 assistance to a property owner in the course of the employee's or
2-8 officer's duties;
2-9 (6) a certified public accountant under the Public
2-10 Accountancy Act of 1991 <1979> (Article 41a-1, Vernon's Texas Civil
2-11 Statutes); <or>
2-12 (7) an individual who assists another person in the
2-13 performance of property tax consulting services or provides
2-14 testimony on behalf of the other person at a protest hearing under
2-15 Subchapter C, Chapter 41, Tax Code, unless the individual is
2-16 designated as the person's agent under Section 1.111, Tax Code, or
2-17 more than 50 percent of the individual's employment time is devoted
2-18 to or income is derived from performing or supervising the
2-19 performance of property tax consulting services; or
2-20 (8) an individual who holds an active license as a
2-21 real estate broker or salesman under The Real Estate License Act
2-22 (Article 6573a, Vernon's Texas Civil Statutes), or an active
2-23 license as a state-licensed real estate appraiser or
2-24 state-certified real estate appraiser under the Texas Appraiser
2-25 Licensing and Certification Act (Article 6573a.2, Vernon's Texas
2-26 Civil Statutes) providing property tax consultant services in
2-27 connection with single-family residences.
3-1 (f) The requirements imposed by Subsection (b) of this
3-2 section and Subsections (b) and (c) of Section 3 of this article do
3-3 not apply to an individual who applies for registration under this
3-4 article before March 1, 1992, and who, on the date of the
3-5 application, is licensed and on active status as a real estate
3-6 broker under The Real Estate License Act (Article 6573a, Vernon's
3-7 Texas Civil Statutes), unless the individual performs or supervises
3-8 the performance of property tax consulting services for
3-9 compensation in connection with a property that is not real
3-10 property. Subsection (b) of this section does not apply to an
3-11 individual who is registered under Section 3(b)(2) of this article.
3-12 SECTION 3. Sections 3(a) and (b), Article 8886, Revised
3-13 Statutes, are amended to read as follows:
3-14 (a) To be eligible to register under this article, an
3-15 individual must:
3-16 (1) have the following qualifications:
3-17 (A) be at least 18 years of age;
3-18 (B) <(2)> hold a high school diploma or an
3-19 equivalent credential;
3-20 (C) <(3)> pay the fees required by the
3-21 commission;
3-22 (D) <(4)> establish a place of business in this
3-23 state or designate an agent for service of legal process who is a
3-24 resident of this state; and
3-25 (E) <(5)> meet any additional qualifications
3-26 required by this article or by the commissioner in the exercise of
3-27 the commissioner's authority under this article or under Article
4-1 9100, Revised Statutes; or
4-2 (2) hold an active license as a real estate broker or
4-3 salesman under The Real Estate License Act (Article 6573a, Vernon's
4-4 Texas Civil Statutes), or an active license as a state-licensed
4-5 real estate appraiser or state-certified real estate appraiser
4-6 under the Texas Appraiser Licensing and Certification Act (Article
4-7 6573a.2, Vernon's Texas Civil Statutes).
4-8 (b) To be eligible to register as a property tax consultant
4-9 under this article, an applicant must:
4-10 (1) complete at least 15 classroom hours of
4-11 educational courses approved by the commissioner, of which at least
4-12 four hours must include instruction on laws and legal issues in
4-13 this state related to property tax consulting services; or
4-14 (2) furnish evidence to the commission that the
4-15 applicant:
4-16 (A) holds an active license as a real estate
4-17 broker or salesman under The Real Estate License Act (Article
4-18 6573a, Vernon's Texas Civil Statutes), or an active license as a
4-19 state-licensed real estate appraiser or state-certified real estate
4-20 appraiser under the Texas Appraiser Licensing and Certification Act
4-21 (Article 6573a.2, Vernon's Texas Civil Statutes); and
4-22 (B) has completed at least four classroom hours
4-23 in educational programs or courses on the legal issues and laws
4-24 related to property tax consulting services.
4-25 SECTION 5. Section 5, Article 8886, Revised Statutes, is
4-26 amended by adding Subsection (h) to read as follows:
4-27 (h) A continuing education course, including a course on the
5-1 legal issues and law related to property tax consulting services,
5-2 approved by the Texas Real Estate Commission or the Texas Appraiser
5-3 Licensing and Certification Board and completed by a registrant who
5-4 holds an active license as a real estate broker or salesman under
5-5 The Real Estate License Act (Article 6573a, Vernon's Texas Civil
5-6 Statutes), or an active license as a state-licensed real estate
5-7 appraiser or state-certified real estate appraiser under the Texas
5-8 Appraiser Licensing and Certification Act (Article 6573a.2,
5-9 Vernon's Texas Civil Statutes), shall be recognized by the
5-10 commissioner as an appropriate continuing education program for the
5-11 purposes of this section.
5-12 SECTION 6. This Act takes effect September 1, 1995.
5-13 SECTION 7. The importance of this legislation and the
5-14 crowded condition of the calendars in both houses create an
5-15 emergency and an imperative public necessity that the
5-16 constitutional rule requiring bills to be read on three several
5-17 days in each house be suspended, and this rule is hereby suspended.