Relating to the designation of a person to act as the agent of a property owner in a property tax matter.
Impact
The enactment of SB903 will have significant implications for property owners and managers in Texas. By formalizing the process of agent designation, it seeks to enhance accountability and clarity in property tax representation. This change is expected to simplify the complexities involved in property tax matters, making it easier for owners to navigate the tax landscape. Moreover, it applies only to agent designations made post the bill's effective date, thus preserving the validity of prior arrangements under the previous legal framework.
Summary
SB903 is a legislative bill introduced in the Texas Senate, which aims to refine the process of designating an agent to act on behalf of a property owner for property tax matters. The bill modifies Section 1.111(b) of the Texas Tax Code, emphasizing the need for written authorization that outlines the specific powers granted to an agent. This includes the ability to handle general property tax matters or only specific ones as stated in the designation, ensuring that the agency relationship is clear and formally recognized by the authorities involved.
Contention
While the bill appears to streamline and clarify the agent designation process, it may also lead to discussions on the extent of authority given to agents and the potential for misuse. Property owners may raise concerns about ensuring their interests are adequately protected through these designations. Additionally, there could be discussions around the bureaucratic processes involved, particularly around the requirement for filing copies of the designation with appraisal districts, which might add an extra layer of administrative responsibility.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.