Texas 2021 - 87th Regular

Texas Senate Bill SB1088 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 1088
	1	+	By: Creighton S.B. No. 1088
	2	+	(Shine)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5		-	relating to the duty of the chief appraiser of an appraisal district
6		-	to provide certain information.
	7	+	relating to the applicability of provisions entitling certain
	8	+	lessees to receive a copy of a notice of appraised value delivered
	9	+	to a property owner by the chief appraiser of an appraisal district.
7	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8		-	SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
9		-	adding Section 11.50 to read as follows:
10		-	Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING
11		-	RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER. (a) The
12		-	chief appraiser of an appraisal district may request that the chief
13		-	appraiser of another appraisal district provide to the requesting
14		-	chief appraiser a list of the names of all individuals who currently
15		-	receive an exemption for a residence homestead in the appraisal
16		-	district for which the request is made.
17		-	(b) A chief appraiser who receives a request under
18		-	Subsection (a) shall provide the list to the requesting chief
19		-	appraiser as soon as practicable.
20		-	(c) A provision of law making information described by
21		-	Subsection (a) confidential does not apply to the disclosure of
22		-	that information under this section to another chief appraiser.
23		-	SECTION 2. Sections 41.413(d) and (e), Tax Code, are
	11	+	SECTION 1. Sections 41.413(d) and (e), Tax Code, are
24	12		amended to read as follows:
25	13		(d) An [A property] owner of real property shall send to a
26	14		person leasing property under a contract described by Subsection
27	15		(b) [this section] a copy of any notice of appraised value of the
28	16		property received by the property owner. The property owner must
29	17		send the notice not later than the 10th day after the date the
30	18		property owner receives the notice. Failure of the property owner
31	19		to send a copy of the notice to the person leasing the property does
32	20		not affect the time within which the person leasing the property may
33	21		protest the appraised value. This subsection does not apply if the
34	22		property owner and the person leasing the property have agreed in
35	23		the contract to waive the requirements of this subsection or that
36	24		the person leasing the property will not protest the appraised
37	25		value of the property.
38	26		(e) A person leasing real property under a contract
39	27		described by Subsection (b) [this section] may request that the
40	28		chief appraiser of the appraisal district in which the property is
41	29		located send the notice described by Subsection (d) to the person.
42	30		Except as provided by Subsection (f), the chief appraiser shall
43	31		send the notice to the person leasing the property not later than
44	32		the fifth day after the date the notice is sent to the property
45	33		owner if the person demonstrates that the person is contractually
46	34		obligated to reimburse the property owner for the taxes imposed on
47	35		the property.
48		-	SECTION 3. The changes in law made by this Act apply only to
	36	+	SECTION 2. The changes in law made by this Act apply only to
49	37		a notice of appraised value received by a property owner on or after
50	38		the effective date of this Act.
51		-	SECTION 4. This Act takes effect September 1, 2021.
52		-	______________________________ ______________________________
53		-	President of the Senate Speaker of the House
54		-	I hereby certify that S.B. No. 1088 passed the Senate on
55		-	April 29, 2021, by the following vote: Yeas 31, Nays 0; and that
56		-	the Senate concurred in House amendment on May 28, 2021, by the
57		-	following vote: Yeas 31, Nays 0.
58		-	______________________________
59		-	Secretary of the Senate
60		-	I hereby certify that S.B. No. 1088 passed the House, with
61		-	amendment, on May 25, 2021, by the following vote: Yeas 141,
62		-	Nays 1, one present not voting.
63		-	______________________________
64		-	Chief Clerk of the House
65		-	Approved:
66		-	______________________________
67		-	Date
68		-	______________________________
69		-	Governor
	39	+	SECTION 3. This Act takes effect September 1, 2021.