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A BILL TO BE ENTITLED
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AN ACT
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relating to certain individuals entitled to notice from an |
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appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.111, Tax Code, is amended by adding |
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subsection (j) to read as follows: |
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Sec. 1.111. REPRESENTATION OF PROPERTY OWNER. (a) A |
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property owner may designate a lessee or other person to act as the |
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agent of the owner for any purpose under this title in connection |
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with the property or the property owner. |
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(b) The designation of an agent must be made by written |
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authorization signed by the owner, a property manager authorized to |
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designate agents for the owner, or other person authorized to act on |
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behalf of the owner, and must clearly indicate that the person is |
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authorized to act on behalf of the property owner in property tax |
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matters relating to the property or the property owner. The |
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designation may authorize the agent to represent the owner in all |
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property tax matters or in specific property tax matters as |
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identified in the designation. |
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(c) The designation of an agent under this section remains |
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in effect until revoked in a written revocation filed with the |
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appraisal district by the property owner. A designation may be made |
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to expire according to its own terms but is still subject to prior |
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revocation by the property owner. |
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(d) A property owner may not designate more than one agent |
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to represent the property owner in connection with an item of |
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property. The designation of an agent in connection with an item of |
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property revokes any previous designation of an agent in connection |
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with that item of property. |
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(e) An agreement between a property owner or the owner's |
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agent and the chief appraiser is final if the agreement relates to a |
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matter: |
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(1) which may be protested to the appraisal review |
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board or on which a protest has been filed but not determined by the |
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board; or |
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(2) which may be corrected under Section 25.25 or on |
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which a motion for correction under that section has been filed but |
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not determined by the board. |
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(f) A property owner in writing filed with the appraisal |
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district may direct the appraisal district, appraisal review board, |
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and each taxing unit participating in the appraisal district to |
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deliver all notices, tax bills, orders, and other communications |
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relating to one or more specified items of the owner's property to a |
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specified person instead of to the property owner. The instrument |
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must clearly identify the person by name and give the person's |
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address to which all notices, tax bills, orders, and other |
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communications are to be delivered. The property owner may but is |
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not required to designate the person's agent for other tax matters |
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designated under Subsection (a) as the person to receive all |
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notices, tax bills, orders, and other communications. The |
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designation of an agent for other tax matters under Subsection (a) |
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may also provide that the agent is the person to whom notices, tax |
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bills, orders, and other communications are to be delivered under |
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this subsection. |
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(g) An appraisal district, appraisal review board, or |
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taxing unit may not require a person to designate an agent to |
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represent the person in a property tax matter other than as provided |
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by this section. |
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(h) The comptroller shall prescribe forms and adopt rules to |
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facilitate compliance with this section. The comptroller shall |
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include on any form used for designation of an agent for a |
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single-family residential property in which the property owner |
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resides the following statement in boldfaced type: |
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"In some cases, you may want to contact your appraisal |
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district or other local taxing units for free |
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information and/or forms concerning your case before |
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designating an agent." |
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(i) An appraisal review board shall accept and consider a |
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motion or protest filed by an agent of a property owner if an agency |
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authorization is filed at or before the hearing on the motion or |
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protest. |
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(j) Any individual exempt under Section 1152.002 of the |
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Texas Occupations Code from registration as a property tax |
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consultant or a senior property tax consultant, that files a |
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protest on behalf of a property owner, shall be entitled to all |
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notices from the appraisal district regarding the property or |
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properties subject to that protest until revoked by the individual |
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or the property owner. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |