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.