Bill Text: TX HB804 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the entitlement of a lessee of property who is required to pay the ad valorem taxes on the property to receive notice of the appraised value of the property.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-06-01 - Effective on 9/1/17 [HB804 Detail]
Download: Texas-2017-HB804-Enrolled.html
H.B. No. 804 |
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relating to the entitlement of a lessee of property who is required | ||
to pay the ad valorem taxes on the property to receive notice of the | ||
appraised value of the property. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.413, Tax Code, is amended by amending | ||
Subsection (d) and adding Subsections (e), (f), and (g) to read as | ||
follows: | ||
(d) A [ |
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person leasing [ |
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section a copy of any notice of appraised value of the property [ |
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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 property under a contract described by | ||
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. | ||
(f) A chief appraiser who receives a request under | ||
Subsection (e) is not required to send the notice requested under | ||
that subsection if the appraisal district in which the property | ||
that is the subject of the notice is located posts the appraised | ||
value of the property on the district's Internet website not later | ||
than the fifth day after the date the notice is sent to the property | ||
owner. | ||
(g) A person leasing property under a contract described by | ||
this section may designate another person to act as the agent of the | ||
lessee for any purpose under this title. The lessee must make the | ||
designation in the manner provided by Section 1.111. An agent | ||
designated under this subsection has the same authority and is | ||
subject to the same limitations as an agent designated by a property | ||
owner under Section 1.111. | ||
SECTION 2. The changes in law made by this Act apply only to | ||
a notice of appraised value sent to a property owner on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2017. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 804 was passed by the House on May 9, | ||
2017, by the following vote: Yeas 145, Nays 0, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 804 on May 21, 2017, by the following vote: Yeas 138, Nays 0, 2 | ||
present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 804 was passed by the Senate, with | ||
amendments, on May 18, 2017, by the following vote: Yeas 30, Nays | ||
0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |