Bill Text: TX SB1088 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the duty of the chief appraiser of an appraisal district to provide certain information.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-14 - Effective on 9/1/21 [SB1088 Detail]
Download: Texas-2021-SB1088-Enrolled.html
| S.B. No. 1088 | ||
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| relating to the duty of the chief appraiser of an appraisal district | ||
| to provide certain information. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by | ||
| adding Section 11.50 to read as follows: | ||
| Sec. 11.50. PROVISION OF NAMES OF INDIVIDUALS RECEIVING | ||
| RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER. (a) The | ||
| chief appraiser of an appraisal district may request that the chief | ||
| appraiser of another appraisal district provide to the requesting | ||
| chief appraiser a list of the names of all individuals who currently | ||
| receive an exemption for a residence homestead in the appraisal | ||
| district for which the request is made. | ||
| (b) A chief appraiser who receives a request under | ||
| Subsection (a) shall provide the list to the requesting chief | ||
| appraiser as soon as practicable. | ||
| (c) A provision of law making information described by | ||
| Subsection (a) confidential does not apply to the disclosure of | ||
| that information under this section to another chief appraiser. | ||
| SECTION 2. Sections 41.413(d) and (e), Tax Code, are | ||
| amended to read as follows: | ||
| (d) An [ |
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| person leasing property under a contract described by Subsection | ||
| (b) [ |
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| 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) [ |
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| 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 3. 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 4. This Act takes effect September 1, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1088 passed the Senate on | ||
| April 29, 2021, by the following vote: Yeas 31, Nays 0; and that | ||
| the Senate concurred in House amendment on May 28, 2021, by the | ||
| following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1088 passed the House, with | ||
| amendment, on May 25, 2021, by the following vote: Yeas 141, | ||
| Nays 1, one present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
