78R4861 SMH-F

By:  Haggerty                                                     H.B. No. 1006



A BILL TO BE ENTITLED

AN ACT

relating to exemptions from registration requirements for certain 
persons who perform property tax consulting services.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 1152.002(a), Occupations Code, is 
amended to read as follows:
	(a)  A person is not required to be registered under this 
chapter if the person:
		(1)  is acting under a general power of attorney, 
unless the person represents that the person is a property tax 
consultant, agent, advisor, or representative;
		(2)  is:                                                               
			(A)  an attorney licensed to practice law in this 
state; or  
			(B)  the employee of an attorney licensed to 
practice law in this state who is acting under the supervision of 
the licensed attorney;
		(3)  is an employee of a property owner or of an 
affiliated or subsidiary company of a property owner and performs 
property tax consulting services for:
			(A)  the property owner; or                                                  
			(B)  a partnership, joint venture, or corporation 
in which the property owner owns an interest;
		(4)  is a lessee of a property owner and is designated 
as the agent of the owner in accordance with Section 1.111, Tax 
Code;
		(5)  is a public employee or officer and assists a 
property owner in the course of the employee's or officer's duties;
		(6)  is a certified public accountant under Chapter 
901;                    
		(7)  assists another person in the performance of 
property tax consulting services or provides testimony on behalf of 
the other person at a protest hearing under Subchapter C, Chapter 
41, Tax Code; or
		(8)  provides property tax consulting services only in 
connection with single-family residences and:
			(A)  holds an active real estate broker license or 
an active real estate salesperson license under Chapter 1101; or
			(B)  is a licensed real estate appraiser or 
certified real estate appraiser under Chapter 1103.
	SECTION 2.  This Act takes effect September 1, 2003.