SWB H.B. 1749 75(R)BILL ANALYSIS WAYS & MEANS H.B. 1749 By: Kuempel 5-9-97 Committee Report (Unamended) BACKGROUND Section 41.413, Tax Code (Protest by Person Leasing Property), grants a person leasing property, who is required to reimburse the owner of the property for property taxes, the authority to protest an order of the appraisal review board. Confusion arises, however, because multitenant properties (such as apartment complexes and office buildings) are also included among those with the power to protest appraised property value. PURPOSE The bill clarifies current law by including language stating when a lessee may protest a determination before an appraisal review board and stating that Section 41.413(b), Tax Code (Protest by Person Leasing Property), does not apply to multitenant properties. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1.Amends Section 41.413(b), Tax Code (Protest by Person Leasing Property), to specify that a lessee is entitled to protest an appraised property value if the lease does not prohibit that person from filing a protest. Also specifies that this subsection applies only to property leased to one lessee and not to a multitenant property. SECTION 2.Provides that the change in the law applies only to protests filed after the effective day of this Act. SECTION 3.Effective date: September 1, 1997. SECTION 4.Emergency clause.