| 1 | 1 | | 82R380 RWG-D |
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| 2 | 2 | | By: Bonnen H.B. No. 1799 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption of certain real estate professionals from |
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| 8 | 8 | | registration as property tax consultants. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 1152.002(a), Occupations Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) A person is not required to be registered under this |
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| 13 | 13 | | chapter if the person: |
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| 14 | 14 | | (1) is acting under a general power of attorney, |
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| 15 | 15 | | unless the person represents that the person is a property tax |
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| 16 | 16 | | consultant, agent, advisor, or representative; |
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| 17 | 17 | | (2) is licensed to practice law in this state; |
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| 18 | 18 | | (3) is an employee of a property owner or of an |
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| 19 | 19 | | affiliated or subsidiary company of a property owner and performs |
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| 20 | 20 | | property tax consulting services for: |
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| 21 | 21 | | (A) the property owner; or |
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| 22 | 22 | | (B) a partnership, joint venture, or corporation |
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| 23 | 23 | | in which the property owner owns an interest; |
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| 24 | 24 | | (4) is a lessee of a property owner and is designated |
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| 25 | 25 | | as the agent of the owner in accordance with Section 1.111, Tax |
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| 26 | 26 | | Code; |
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| 27 | 27 | | (5) is a public employee or officer and assists a |
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| 28 | 28 | | property owner in the course of the employee's or officer's duties; |
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| 29 | 29 | | (6) is a certified public accountant under Chapter |
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| 30 | 30 | | 901; |
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| 31 | 31 | | (7) assists another person in the performance of |
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| 32 | 32 | | property tax consulting services or provides testimony on behalf of |
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| 33 | 33 | | the other person at a protest hearing under Subchapter C, Chapter |
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| 34 | 34 | | 41, Tax Code; [or] |
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| 35 | 35 | | (8) holds an active real estate broker license or an |
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| 36 | 36 | | active real estate salesperson license under Chapter 1101 and |
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| 37 | 37 | | provides property tax consulting services only in connection with |
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| 38 | 38 | | farms, ranches, or single-family residences [and: |
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| 39 | 39 | | [(A) holds an active real estate broker license |
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| 40 | 40 | | or an active real estate salesperson license under Chapter 1101]; |
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| 41 | 41 | | or |
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| 42 | 42 | | (9) [(B)] is a licensed real estate appraiser or |
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| 43 | 43 | | certified real estate appraiser under Chapter 1103 and provides |
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| 44 | 44 | | property tax consulting services only in connection with farms, |
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| 45 | 45 | | ranches, single-family residences, or commercial properties. |
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| 46 | 46 | | SECTION 2. This Act takes effect immediately if it receives |
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| 47 | 47 | | a vote of two-thirds of all the members elected to each house, as |
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| 48 | 48 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 49 | 49 | | Act does not receive the vote necessary for immediate effect, this |
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| 50 | 50 | | Act takes effect September 1, 2011. |
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