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S.B. No. 1088

S.B. No. 1088

AN ACT 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 [A property] owner of real property shall send to a
person leasing property under a contract described by Subsection
(b) [this section] a copy of any notice of the appraised value of the
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) [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.

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

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
  • We coordinate with you regarding building size / condition to avoid excess taxes.
  • Free support regarding homestead exemptions.
  • Some years are good – typically 6 to 7 out of 10 will result in tax reduction for you.
  • The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
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