By: Creighton  S.B. No. 1088
         (In the Senate - Filed March 5, 2021; March 18, 2021, read
  first time and referred to Committee on Local Government;
  April 21, 2021, reported favorably by the following vote:  Yeas 9,
  Nays 0; April 21, 2021, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the applicability of provisions entitling certain
  lessees to receive a copy of a notice of appraised value delivered
  to a property owner by the chief appraiser of an appraisal district.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 41.413(d) and (e), Tax Code, are
  amended to read as follows:
         (d)  An [A property] owner of real property shall send to a
  person leasing property under a contract described by Subsection
  (b) [this section] a copy of any notice of appraised value of the
  property 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 property 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. This subsection does not apply if the
  property owner and the person leasing the property have agreed in
  the contract to waive the requirements of this subsection or that
  the person leasing the property will not protest the appraised
  value of the property.
         (e)  A person leasing real property under a contract
  described by Subsection (b) [this section] may request that the
  chief appraiser of the appraisal district in which the property is
  located send the notice described by Subsection (d) to the person.
  Except as provided by Subsection (f), the chief appraiser shall
  send the notice to the person leasing the property not later than
  the fifth day after the date the notice is sent to the property
  owner if the person demonstrates that the person is contractually
  obligated to reimburse the property owner for the taxes imposed on
  the property.
         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, 2021.
 
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