85R2052 TJB-F
 
  By: Dale H.B. No. 804
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the duty of a property owner to send a lessee of the
  property who is required to pay the ad valorem taxes on the property
  a copy of any notice of appraised value received by the property
  owner.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.413, Tax Code, is amended by amending
  Subsection (d) and adding Subsection (e) to read as follows:
         (d)  A [The] property owner shall [timely] send to a [the]
  person leasing [the] property under a contract described by this
  section a copy of any notice of appraised value of the property [the
  property's reappraisal] received by the property owner. The
  property owner must send the notice not later than the 10th day
  after the date the property owner receives the notice [Failure of
  the owner to send a copy of the notice to the person leasing the
  property does not affect the time within which the person leasing
  the property may protest the appraised value].
         (e)  A person authorized by this section to protest before
  the appraisal review board a determination of the appraised value
  of property is entitled to file a notice of the protest not later
  than the 30th day after the date the notice is otherwise required to
  be filed under this title if the property owner does not comply with
  the requirements of Subsection (d).
         SECTION 2.  The changes in law made by this Act apply only to
  a notice of appraised value received by a property owner on or after
  the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2017.