H.B. No. 264
relating to the procedure for rendering certain property for ad
valorem taxation if the information contained in the most recently
filed rendition statement continues to be accurate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.01, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) If the information contained in the most recent
rendition statement filed by a person in a prior tax year is
accurate with respect to the current tax year, the person may comply
with the requirements of Subsection (a) by filing a rendition
statement on a form prescribed or approved by the comptroller under
Section 22.24(c) on which the person has checked the appropriate
box to affirm that the information continues to be complete and
SECTION 2. Section 22.24(c), Tax Code, is amended to read as
(c) The comptroller may prescribe or approve different
forms for different kinds of property but shall ensure that each
form requires a property owner to furnish the information necessary
to identify the property and to determine its ownership,
taxability, and situs. Each form must include a box that the
property owner may check to permit the property owner to affirm that
the information contained in the most recent rendition statement
filed by the property owner in a prior tax year is accurate with
respect to the current tax year in accordance with Section
22.01(l). A form may not require but may permit a property owner to
furnish information not specifically required by this chapter to be
reported. In addition, a form prescribed or approved under this
subsection must contain the following statement in bold type: “If
you make a false statement on this form, you could be found guilty
of a Class A misdemeanor or a state jail felony under Section 37.10,
SECTION 3. (a) As soon as practicable after the effective
date of this Act, but not later than January 1, 2008, the
comptroller shall prescribe or approve the forms required by
Section 22.24(c), Tax Code, as amended by this Act.
(b) 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, 2008.
SECTION 4. (a) Except as provided by Subsection (b) of this
section, this Act takes effect September 1, 2007.
(b) Section 1 of this Act takes effect January 1, 2008.
President of the Senate Speaker of the House
I certify that H.B. No. 264 was passed by the House on April
19, 2007, by the following vote: Yeas 142, Nays 0, 2 present, not
Chief Clerk of the House
I certify that H.B. No. 264 was passed by the Senate on May
21, 2007, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate