By: Creighton S.B. No. 1088
A BILL TO BE ENTITLED
AN ACT
relating to the applicability of provisions entitling certain
lessees to receive a copy of a notice of appraised value delivered
to a property owner by the chief appraiser of an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 41.413(d) and (e), Tax Code, are
amended to read as follows:
(d) An [A property] owner of real property shall send to a
person leasing property under a contract described by Subsection
(b) [this section] a copy of any notice of appraised value of the
property received by the property owner. The property owner must
send the notice not later than the 10th day after the date the
property owner receives the notice. Failure of the property owner
to send a copy of the notice to the person leasing the property does
not affect the time within which the person leasing the property may
protest the appraised value. This subsection does not apply if the
property owner and the person leasing the property have agreed in
the contract to waive the requirements of this subsection or that
the person leasing the property will not protest the appraised
value of the property.
(e) A person leasing real property under a contract
described by Subsection (b) [this section] may request that the
chief appraiser of the appraisal district in which the property is
located send the notice described by Subsection (d) to the person.
Except as provided by Subsection (f), the chief appraiser shall
send the notice to the person leasing the property not later than
the fifth day after the date the notice is sent to the property
owner if the person demonstrates that the person is contractually
obligated to reimburse the property owner for the taxes imposed on
the property.
SECTION 2. The changes in law made by this Act apply only to
a notice of appraised value received by a property owner on or after
the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2021.