88R9424 LHC-D
 
  By: Paul, Raymond H.B. No. 2121
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the form of a rendition statement or property report
  used to render property for ad valorem tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 22.24(e), Tax Code, is amended to read as
  follows:
         (e)  To be valid, a rendition or report must be sworn to
  before an officer authorized by law to administer an oath. The
  comptroller may not prescribe or approve a rendition or report form
  unless the form provides for the person filing the form to swear
  that the information provided in the rendition or report is true and
  accurate to the best of the person's knowledge and belief. This
  subsection does not apply to a rendition or report filed:
               (1)  by a secured party, as defined by Section 22.01;
               (2)  by[,] the property owner;
               (3)  by[,] an employee of the property owner;
               (4)  by[, or] an employee of a property owner on behalf
  of an affiliated entity of the property owner; or
               (5)  on behalf of a property owner who is rendering
  tangible personal property used for the production of income and
  whose good faith estimate of the market value of that property is
  not more than $500,000.
         SECTION 2.  The change in law made by this Act applies only
  to the rendition of property for ad valorem tax purposes for a tax
  year that begins on or after January 1, 2024.
         SECTION 3.  This Act takes effect January 1, 2024.