PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER H. TAX RECORD REQUIREMENTS
The Comptroller of Public Accounts adopts amendments to §9.3031, concerning rendition forms, without changes to the proposed text as published in the October 18, 2024, issue of the Texas Register (49 TexReg 8471). The rule will not be republished.
These amendments are to reflect updates to rendition forms and are necessary to implement House Bill 2121, 88th Legislature, R.S., 2023.
The amendments rename the title of model rendition form 50-142 in subsection (d)(2) to General Personal Property Rendition of Taxable Property; form 50-143 in subsection (d)(3) to Rendition of Residential Real Property Inventory; form 50-149 in subsection (d)(6) to Real Property Rendition of Taxable Property; form 50-150 in subsection (d)(7) to Oil and Gas Property Rendition of Taxable Property; form 50-151 in subsection (d)(8) to Mine and Quarry Rendition of Taxable Property.
The amendments also combine former model rendition forms 50-152 (Telephone Company Rendition of Taxable Property), 50-153 (REA-Financed Telephone Company Rendition of Taxable Property), 50-154 (Electric Company and Electric Cooperative Rendition of Taxable Property), and 50-155 (Gas Distribution Utility Rendition of Taxable Property) into one consolidated model rendition form in subsection (d)(9): 50-152 (Utility Rendition of Taxable Property). The remainder of the amendments to subsection (d) reorganize the model rendition forms in numerical order. The referenced forms have been updated to implement new subsection 22.24(e)(5), Tax Code and may be viewed at https://comptroller.texas.gov/taxes/property-tax/forms/.
The comptroller received comments regarding adoption of the amendment from Rodney Kret. Mr. Kret proposes changing the current title of the comptroller's adopted Rendition of Residential Real Property Inventory (Form 50-143) to Residential Real Property Rendition of Inventory (Form 50-143). He suggests that making this change will maintain consistency with the syntax for the names of the comptroller's adopted forms, leading them off with the category of property. The comptroller thanks Mr. Kret for submitting this comment but declines to make this change because the current title adequately describes the functions of the form.
The amendments are adopted under Tax Code, §5.03 (Powers and Duties Generally), which authorizes the comptroller to adopt rules establishing minimum standards for the administration and operation of an appraisal district.
These amendments implement Tax Code, §22.24 (Rendition and Report Forms).
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 22, 2025.
TRD-202500202
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: February 11, 2025
Proposal publication date: October 18, 2024
For further information, please call: (512) 475-2220