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AN ACT
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relating to the regulation of property tax consultants. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1152.156(a), Occupations Code, is |
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amended to read as follows: |
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(a) In addition to satisfying the requirements of Section |
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1152.155, an applicant for registration as a property tax |
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consultant must: |
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(1) complete at least 40 [15] classroom hours of |
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educational courses approved by the executive director, including |
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at least four hours of instruction on laws and legal issues in this |
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state related to property tax consulting services and pass a |
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competency examination under Section 1152.160; or |
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(2) if the person is eligible for registration under |
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Section 1152.155(b), submit to the commission evidence that the |
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applicant has completed at least four classroom hours of |
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educational programs or courses on the laws and legal issues in this |
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state related to property tax consulting services. |
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SECTION 2. Section 1152.160, Occupations Code, is amended |
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to read as follows: |
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Sec. 1152.160. [SENIOR PROPERTY TAX CONSULTANT] |
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REGISTRATION EXAMINATIONS [EXAMINATION]. (a) The executive |
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director shall: |
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(1) adopt an examination for registration as a senior |
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property tax consultant; [and] |
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(2) adopt an examination for registration as a |
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property tax consultant; and |
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(3) establish the standards for passing the |
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examinations [examination]. |
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(b) The department shall offer the examinations |
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[examination] at times and places designated by the executive |
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director. |
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(c) To be eligible to take an [the] examination, an |
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applicant must pay to the department an examination fee. |
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(d) The examination must[:
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[(1)] test the applicant's knowledge of: |
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(1) [(A)] property taxation; |
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(2) [(B)] the property tax system; |
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(3) [(C)] property tax administration; |
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(4) [(D)] ethical standards; and |
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(5) [(E)] general principles of appraisal, |
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accounting, and law as they relate to property tax consulting |
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services[; and
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[(2)
be graded according to rules adopted by the
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commission]. |
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(e) An attorney who is licensed to practice law in this |
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state may take the senior property tax consultant registration |
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examination under this section without completing any other |
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eligibility requirements for registration as a senior property tax |
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consultant under this chapter. |
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(f) The department shall accept, develop, or contract for |
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the examinations required by this section, including the |
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administration of the examination. |
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SECTION 3. Chapter 1152, Occupations Code, is amended by |
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adding Subchapter E-1 to read as follows: |
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SUBCHAPTER E-1. PROHIBITED ACTS |
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Sec. 1152.231. GENERAL PROHIBITED ACTS. (a) A person |
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required to register under this chapter may not serve as a |
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registered senior property tax consultant for more than 10 |
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registered property tax consultants unless each additional tax |
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consultant sponsored or supervised by the registered senior |
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property tax consultant has for the previous six months: |
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(1) been employed and engaged as a tax consultant on a |
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full-time basis; |
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(2) performed tax consultant related services as an |
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employee of a property owner; or |
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(3) performed licensed appraisal services. |
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(b) Except for protests filed with the approval of a lessee |
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under Section 41.413, Tax Code, a person required to register under |
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this chapter may not file a protest under Chapter 41, Tax Code, |
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without the approval of the property owner. |
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(c) A person required to register under this chapter may not |
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falsify an agent appointment, exemption application, protest, or |
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other legal document that is filed with or presented to an appraisal |
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district, an appraisal review board, or a taxing unit. |
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(d) A person required to register under this chapter may not |
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file a motion or protest concerning residential property on behalf |
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of a person whom the registrant does not represent unless the |
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registrant has authorization from: |
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(1) that person; or |
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(2) another person, other than the agent or the firm |
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that employs the agent, who is authorized by the person to designate |
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agents under Section 1.111, Tax Code. |
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Sec. 1152.232. PROHIBITED ACTS: SOLICITATION OF BUSINESS. |
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A person required to register under this chapter may not solicit a |
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property tax consulting assignment by assuring a specific outcome. |
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Sec. 1152.233. PROHIBITED ACTS: USE OF INTERNET WEBSITE. |
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(a) A person required to register under this chapter may not |
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maintain an Internet website for any purpose associated with the |
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provision of tax consulting services by the registrant that has a |
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domain name or other Internet address that implies that the website |
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is a government website. |
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(b) A person required to register under this chapter may not |
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use or maintain an Internet website for the purpose of soliciting |
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clients if the website does not identify the company prominently on |
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the home page of the website. |
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Sec. 1152.234. PROHIBITED ACTS: CERTAIN LEGAL ACTIONS. A |
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person required to register under this chapter may not engage the |
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services of an attorney for purposes of filing an appeal under |
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Chapter 42, Tax Code, without the prior consent of the client. |
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SECTION 4. Not later than December 31, 2009, the executive |
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director of the Texas Commission of Licensing and Regulation shall |
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accept, develop, or contract for the property tax consultant |
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examination required by Section 1152.160, Occupations Code, as |
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amended by this Act. |
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SECTION 5. The change in law made by this Act to Section |
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1152.156(a), Occupations Code, applies only to an application for |
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registration as a property tax consultant that is submitted to the |
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Texas Department of Licensing and Regulation on or after March 1, |
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2010. An application for registration submitted before that date |
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is governed by the law in effect at the time the application was |
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submitted, and the former law is continued in effect for that |
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purpose. |
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SECTION 6. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect September 1, 2009. |
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(b) Subchapter E-1, Chapter 1152, Occupations Code, as |
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added by this Act, takes effect January 1, 2010. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2591 was passed by the House on April |
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22, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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voting; that the House refused to concur in Senate amendments to |
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H.B. No. 2591 on May 23, 2009, and requested the appointment of a |
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conference committee to consider the differences between the two |
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houses; and that the House adopted the conference committee report |
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on H.B. No. 2591 on May 31, 2009, by the following vote: Yeas 147, |
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Nays 0, 1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2591 was passed by the Senate, with |
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amendments, on May 18, 2009, by the following vote: Yeas 30, Nays |
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0, 1 present, not voting; at the request of the House, the Senate |
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appointed a conference committee to consider the differences |
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between the two houses; and that the Senate adopted the conference |
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committee report on H.B. No. 2591 on May 31, 2009, by the following |
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vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |