BILL ANALYSIS

C.S.H.B. 4364

By: Davis, Yvonne

Ways & Means

Committee Report (Substituted)

BACKGROUND AND PURPOSE

Current law prescribes the manner in which a property owner may be represented for property tax matters. That law permits a property owner to request that all notices be sent to the property owner’s representative, including protest hearing notices filed by an owner’s agent.  Property owners routinely request that their agents be notified when completing the authorization of agent form that must be filed by property tax consultants or senior property tax consultants.

State law specifically exempts many individuals from registration as property tax consultants, who are further exempt from having to file a written designation of agent. Therefore, even though the exempt agent filed the protest, there is no requirement that protest hearing notices be sent to these individuals. It is not uncommon for the property owner, who does receive notice, to be unaware that the owner's agent has not received the same notice. 

C.S.H.B. 4364 requires protest hearing notices to be sent to the individual that filed the protest on behalf of the property owner, even if that individual is exempt from registration.

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.

ANALYSIS

C.S.H.B. 4364 amends the Tax Code to entitle a registered senior property tax consultant or an individual exempt under state law from registration as a property tax consultant, if either is designated as an agent by a property owner and files a protest with the appraisal review board on behalf of the property owner, to receive all notices from the appraisal district regarding the property subject to the protest, until the authority is revoked by the property owner as provided by provisions relating to representation of a property owner by a designated agent for any purpose under the property tax code.

EFFECTIVE DATE

On passage, or, if the act does not receive the necessary vote, the act takes effect September 1, 2009.

COMPARISON OF ORIGINAL AND SUBSTITUTE

C.S.H.B. 4364 differs from the original in nonsubstantive ways by conforming to certain bill drafting conventions. The substitute differs from the original by clarifying that its provisions apply to a person designated as an agent by a property owner to act on behalf of the owner.