Sec. 1152.002. EXEMPTIONS FROM REGISTRATION. (a) A person is not required to be registered under this chapter if the person:
(1) is acting under a general power of attorney, unless the person represents that the person is a property tax consultant, agent, advisor, or representative;
(2) is licensed to practice law in this state;
(3) is an employee of a property owner or of an affiliated or subsidiary company of a property owner and performs property tax consulting services for:
(A) the property owner; or
(B) a partnership, joint venture, or corporation in which the property owner owns an interest;
(4) is a lessee of a property owner and is designated as the agent of the owner in accordance with Section 1.111, Tax Code;
(5) is a public employee or officer and assists a property owner in the course of the employee's or officer's duties;
(6) is a certified public accountant under Chapter 901;
(7) assists another person in the performance of property tax consulting services or provides testimony on behalf of the other person at a protest hearing under Subchapter C, Chapter 41, Tax Code; or
(8) provides property tax consulting services only in connection with farms, ranches, or single-family residences and:
(A) holds an active real estate broker license or an active real estate salesperson license under Chapter 1101; or
(B) is a licensed real estate appraiser or certified real estate appraiser under Chapter 1103.
(b) A person described by Subsection (a)(7) is not exempt from the registration requirements of this chapter if:
(1) the person is designated as the agent of the other person under Section 1.111, Tax Code; or
(2) more than 50 percent of the person's employment time is devoted to, or more than 50 percent of the person's income is derived from, performing or supervising the performance of property tax consulting services.
Added by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. June 1, 2003. Amended by Acts 2003, 78th Leg., ch. 705, Sec. 1, eff. June 20, 2003.
Last modified: September 28, 2016