PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER H. TAX RECORD REQUIREMENTS
The Comptroller of Public Accounts proposes amendments to §9.3031, concerning rendition forms.
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/.
Brad Reynolds, Chief Revenue Estimator, has determined that during the first five years that the proposed amended rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rule's applicability; and will not positively or adversely affect this state's economy.
Mr. Reynolds also has determined that the proposed amended rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amended rule would benefit the public by conforming the rule to current statute and improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed amended rule would have no fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
The amendments are proposed 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).
§9.3031.Rendition Forms.
(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.
(b) A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.
(c) Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.
(d) The comptroller's model forms applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division. The model rendition forms are:
(1) General Real Property Rendition of Taxable Property (Form 50-141);
(2) General Personal Property Rendition of Taxable
Property[-Non Incoming Producing] (Form 50-142);
(3) Rendition of Residential Real Property Inventory
(Form 50-143) [Report of Leased Space for Storage of Personal
Property (Form 50-148)];
(4) Business Personal Property Rendition of Taxable
Property (Form 50-144) [Industrial Real Property Rendition
of Taxable Property (Form 50-149)];
(5) Report of Leased Space for Storage of Personal
Property (Form 50-148) [Oil and Gas Lease Rendition of
Taxable Property (Form 50-150)];
(6) Real Property Rendition of Taxable Property
(Form 50-149) [Mine and Quarry Real Property Rendition
of Taxable Property (Form 50-151)];
(7) Oil and Gas Property Rendition of Taxable
Property (Form 50-150 [Telephone Company Rendition of Taxable
Property (Form 50-152)];
(8) Mine and Quarry Rendition of Taxable Property
(Form 50-151) [REA-Financed Telephone Company Rendition
of Taxable Property (Form 50-153)];
(9) Utility Rendition of Taxable Property (Form
50-152) [Electric Company and Electric Cooperative Rendition
of Taxable Property (Form 50-154)];
(10) Railroad Rendition of Taxable Property (Form
50-156) [Gas Distribution Utility Rendition of Taxable
Property (Form 50-155)];
(11) Pipeline and Right-of-Way Rendition of Taxable
Property (Form 50-157) [Railroad Rendition of Taxable Property
(Form 50-156)];
(12) Watercraft Rendition of Taxable Property
(Form 50-158) [Pipeline and Right-of-Way Rendition of Taxable
Property (Form 50-157)]; and
(13) Aircraft Rendition of Taxable Property (50-159).
[Business Personal Property Rendition of Taxable Property
(Form 50-144);]
[(14) Watercraft Rendition of Taxable
Property (Form 50-158);]
[(15) Aircraft Rendition of Taxable Property (Form 50-159); and]
[(16) Residential Real Property Inventory (Form 50-143).]
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on October 1, 2024.
TRD-202404700
Victoria North
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: November 17, 2024
For further information, please call: (512) 475-2220