| 1 | 1 | | 87R3942 RDS-F |
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| 2 | 2 | | By: Shine H.B. No. 3193 |
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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 applicability of provisions entitling certain |
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| 8 | 8 | | lessees to receive a copy of a notice of appraised value delivered |
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| 9 | 9 | | to a property owner by the chief appraiser of an appraisal district. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Sections 41.413(d) and (e), Tax Code, are |
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| 12 | 12 | | amended to read as follows: |
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| 13 | 13 | | (d) An [A property] owner of real property shall send to a |
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| 14 | 14 | | person leasing property under a contract described by Subsection |
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| 15 | 15 | | (b) [this section] a copy of any notice of appraised value of the |
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| 16 | 16 | | property received by the property owner. The property owner must |
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| 17 | 17 | | send the notice not later than the 10th day after the date the |
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| 18 | 18 | | property owner receives the notice. Failure of the property owner |
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| 19 | 19 | | to send a copy of the notice to the person leasing the property does |
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| 20 | 20 | | not affect the time within which the person leasing the property may |
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| 21 | 21 | | protest the appraised value. This subsection does not apply if the |
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| 22 | 22 | | property owner and the person leasing the property have agreed in |
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| 23 | 23 | | the contract to waive the requirements of this subsection or that |
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| 24 | 24 | | the person leasing the property will not protest the appraised |
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| 25 | 25 | | value of the property. |
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| 26 | 26 | | (e) A person leasing real property under a contract |
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| 27 | 27 | | described by Subsection (b) [this section] may request that the |
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| 28 | 28 | | chief appraiser of the appraisal district in which the property is |
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| 29 | 29 | | located send the notice described by Subsection (d) to the person. |
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| 30 | 30 | | Except as provided by Subsection (f), the chief appraiser shall |
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| 31 | 31 | | send the notice to the person leasing the property not later than |
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| 32 | 32 | | the fifth day after the date the notice is sent to the property |
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| 33 | 33 | | owner if the person demonstrates that the person is contractually |
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| 34 | 34 | | obligated to reimburse the property owner for the taxes imposed on |
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| 35 | 35 | | the property. |
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| 36 | 36 | | SECTION 2. The changes in law made by this Act apply only to |
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| 37 | 37 | | a notice of appraised value received by a property owner on or after |
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| 38 | 38 | | the effective date of this Act. |
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| 39 | 39 | | SECTION 3. This Act takes effect September 1, 2021. |
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