Texas Tax Code

§ 1.111 — REPRESENTATION OF PROPERTY OWNER

TX § 1.111Title 1. PROPERTY TAX CODE · Part A. GENERAL PROVISIONS · Ch. 1. GENERAL PROVISIONS

Statute text

(a)A property owner may designate a lessee or other person to act as the agent of the owner for any purpose under this title in connection with the property or the property owner. (a-1) A lessee designated by a property owner as the owner's agent under Subsection (a) may, subject to the property owner's approval, designate a person to act as the lessee's agent for any purpose under this title for which the lessee is authorized to act on behalf of the owner in connection with the owner or the owner's property. An agent designated by a lessee under this subsection has the same authority and is subject to the same limitations as an agent designated by a property owner under Subsection (a).

(b)The designation of an agent must be made by written authorization on a form prescribed by the comptroller under Subsection (h) and signed by the owner, a property manager authorized to designate agents for the owner, or another person authorized to act on behalf of the owner other than the person being designated as agent, and must clearly indicate that the person is authorized to act on behalf of the property owner in property tax matters relating to the property or the property owner. The designation may authorize the agent to represent the owner in all property tax matters or in specific property tax matters as identified in the designation. The designation does not take effect with respect to an appraisal district or a taxing unit participating in the appraisal district until a copy of the designation is filed with the appraisal district. Each appraisal district established for a county having a population of 500,000 or more shall implement a system that allows a designation to be signed and filed electronically.

(c)The designation of an agent under this section remains in effect until revoked in a written revocation filed with the appraisal district by the property owner or designated agent. The designated agent revoking the designation must send notice of the revocation by certified mail to the property owner at the owner's last known address. A designation may be made to expire according to its own terms but is still subject to prior revocation by the property owner or designated agent.

(d)A property owner may not designate more than one agent to represent the property owner in connection with an item of property. The designation of an agent in connection with an item of property revokes any previous designation of an agent in connection with that item of property.

(e)An agreement between a property owner or the owner's agent and the chief appraiser is final if the agreement relates to a matter:

(1)which may be protested to the appraisal review board or on which a protest has been filed but not determined by the board; or

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 156 (H.B. 1203), Sec. 1, eff. May 26, 2009. Acts 2009, 81st Leg., R.S., Ch. 1267 (H.B. 1030), Sec. 1, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 1, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 831 (H.B. 3216), Sec. 2, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 715 (H.B. 3439), Sec. 2, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 1, eff. January 1, 2016. Acts 2025, 89th Leg., R.S., Ch. 386 (H.B. 1533), Sec. 2, eff. September 1, 2025.