By: Davis of Dallas H.B. No. 4364
A BILL TO BE ENTITLED
AN ACT
relating to certain individuals entitled to notice from an
appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.111, Tax Code, is amended by adding
subsection (j) to read as follows:
Sec. 1.111. REPRESENTATION OF PROPERTY OWNER. (a) A
property owner may designate a lessee or other person to act as the
agent of the owner for any purpose under this title in connection
with the property or the property owner.
(b) The designation of an agent must be made by written
authorization signed by the owner, a property manager authorized to
designate agents for the owner, or other person authorized to act on
behalf of the owner, and must clearly indicate that the person is
authorized to act on behalf of the property owner in property tax
matters relating to the property or the property owner. The
designation may authorize the agent to represent the owner in all
property tax matters or in specific property tax matters as
identified in the designation.
(c) The designation of an agent under this section remains
in effect until revoked in a written revocation filed with the
appraisal district by the property owner. A designation may be made
to expire according to its own terms but is still subject to prior
revocation by the property owner.
(d) A property owner may not designate more than one agent
to represent the property owner in connection with an item of
property. The designation of an agent in connection with an item of
property revokes any previous designation of an agent in connection
with that item of property.
(e) An agreement between a property owner or the owner's
agent and the chief appraiser is final if the agreement relates to a
matter:
(1) which may be protested to the appraisal review
board or on which a protest has been filed but not determined by the
board; or
(2) which may be corrected under Section 25.25 or on
which a motion for correction under that section has been filed but
not determined by the board.
(f) A property owner in writing filed with the appraisal
district may direct the appraisal district, appraisal review board,
and each taxing unit participating in the appraisal district to
deliver all notices, tax bills, orders, and other communications
relating to one or more specified items of the owner's property to a
specified person instead of to the property owner. The instrument
must clearly identify the person by name and give the person's
address to which all notices, tax bills, orders, and other
communications are to be delivered. The property owner may but is
not required to designate the person's agent for other tax matters
designated under Subsection (a) as the person to receive all
notices, tax bills, orders, and other communications. The
designation of an agent for other tax matters under Subsection (a)
may also provide that the agent is the person to whom notices, tax
bills, orders, and other communications are to be delivered under
this subsection.
(g) An appraisal district, appraisal review board, or
taxing unit may not require a person to designate an agent to
represent the person in a property tax matter other than as provided
by this section.
(h) The comptroller shall prescribe forms and adopt rules to
facilitate compliance with this section. The comptroller shall
include on any form used for designation of an agent for a
single-family residential property in which the property owner
resides the following statement in boldfaced type:
"In some cases, you may want to contact your appraisal
district or other local taxing units for free
information and/or forms concerning your case before
designating an agent."
(i) An appraisal review board shall accept and consider a
motion or protest filed by an agent of a property owner if an agency
authorization is filed at or before the hearing on the motion or
protest.
(j) Any individual exempt under Section 1152.002 of the
Texas Occupations Code from registration as a property tax
consultant or a senior property tax consultant, that files a
protest on behalf of a property owner, shall be entitled to all
notices from the appraisal district regarding the property or
properties subject to that protest until revoked by the individual
or the property owner.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.