Bill Text: TX HB2121 | 2023-2024 | 88th Legislature | Enrolled

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Bill Title: Relating to the form of a rendition statement or property report used to render property for ad valorem tax purposes.

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Passed) 2023-06-13 - Effective on 1/1/24 [HB2121 Detail]

Download: Texas-2023-HB2121-Enrolled.html

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H.B. No. 2121

AN ACT
relating to the form of a rendition statement or property report
used to render property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.24(e), Tax Code, is amended to read as
follows:
(e) To be valid, a rendition or report must be sworn to
before an officer authorized by law to administer an oath. The
comptroller may not prescribe or approve a rendition or report form
unless the form provides for the person filing the form to swear
that the information provided in the rendition or report is true and
accurate to the best of the person's knowledge and belief. This
subsection does not apply to a rendition or report filed:
(1) by a secured party, as defined by Section 22.01;
(2) by[,] the property owner;
(3) by[,] an employee of the property owner;
(4) by[, or] an employee of a property owner on behalf
of an affiliated entity of the property owner; or
(5) on behalf of a property owner who is rendering
tangible personal property used for the production of income and
whose good faith estimate of the market value of that property is
not more than $150,000.
SECTION 2. The change in law made by this Act applies only
to the rendition of property for ad valorem tax purposes for a tax
year that begins on or after January 1, 2024.
SECTION 3. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2121 was passed by the House on April
25, 2023, by the following vote: Yeas 148, Nays 0, 1 present, not
voting; that the House refused to concur in Senate amendments to
H.B. No. 2121 on May 19, 2023, and requested the appointment of a
conference committee to consider the differences between the two
houses; and that the House adopted the conference committee report
on H.B. No. 2121 on May 28, 2023, by the following vote: Yeas 141,
Nays 0, 2 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2121 was passed by the Senate, with
amendments, on May 16, 2023, by the following vote: Yeas 31, Nays
0; at the request of the House, the Senate appointed a conference
committee to consider the differences between the two houses; and
that the Senate adopted the conference committee report on H.B. No.
2121 on May 28, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor