Bill
HB 804
85(R) - 2017
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance
Property taxes
Vote Recommendation
Yes
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Neutral
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Positive
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Neutral
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Positive
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Neutral
Author(s)
Tony Dale
Sponsor(s)
Van Taylor
Bill Caption
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.
Fiscal Notes
No fiscal implication to the State is anticipated.
Bill Analysis
This bill would change the rules pertaining to
the obligation of certain landlords to notify their lessees of any changes in the
appraised value. Under current law, a property owner has to “timely” notify the
people leasing the property who are contractually obligated to pay the property taxes that the property has been reappraised. This is somewhat vague because "timely" is not statutorily defined.
If this
bill passes, the landlord must send the notice no later than the 10th day after
the property owner receives the notice.
Vote Recommendation Notes
If a person leasing a property is contractually obligated to pay the property taxes, it makes sense that the landlord should send notice of the reappraisal in time for the lessee to contest the new appraisal. We support making the law more clear in a way that benefits the property rights of the person contractually obligated to pay the tax. We also support stipulating that this bill does not supersede the terms of a private contact between a lessee and lessor who willingly agree to waive these notification requirements. For these reasons we support HB 804.
Organizations Supporting
National Federation of Independent Business
Texas Association of Appraisal Districts
Texas Association of Builders
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