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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption of certain real estate professionals from |
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registration as property tax consultants. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1152.002(a), Occupations Code, is |
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amended to read as follows: |
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(a) A person is not required to be registered under this |
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chapter if the person: |
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(1) is acting under a general power of attorney, |
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unless the person represents that the person is a property tax |
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consultant, agent, advisor, or representative; |
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(2) is licensed to practice law in this state; |
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(3) is an employee of a property owner or of an |
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affiliated or subsidiary company of a property owner and performs |
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property tax consulting services for: |
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(A) the property owner; or |
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(B) a partnership, joint venture, or corporation |
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in which the property owner owns an interest; |
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(4) is a lessee of a property owner and is designated |
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as the agent of the owner in accordance with Section 1.111, Tax |
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Code; |
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(5) is a public employee or officer and assists a |
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property owner in the course of the employee's or officer's duties; |
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(6) is a certified public accountant under Chapter |
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901; |
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(7) assists another person in the performance of |
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property tax consulting services or provides testimony on behalf of |
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the other person at a protest hearing under Subchapter C, Chapter |
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41, Tax Code; [or] |
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(8) holds an active real estate broker license or an |
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active real estate salesperson license under Chapter 1101 and |
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provides property tax consulting services only in connection with |
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farms, ranches, or single-family residences [and:
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[(A)
holds an active real estate broker license
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or an active real estate salesperson license under Chapter 1101]; |
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or |
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(9) [(B)] is a licensed real estate appraiser or |
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certified real estate appraiser under Chapter 1103 and provides |
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property tax consulting services only in connection with farms, |
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ranches, single-family residences, or commercial properties. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |