1. (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.
2. (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.
3. (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. A designation may be made to expire according to its own terms but is still subject to prior revocation by the property owner.
4. (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.

5. (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. (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
   2. (2) which may be corrected under Section 25.25 or on which a motion for correction under that section has been filed but not determined by the board.
6. (f) A property owner in writing filed with the appraisal district may direct the appraisal district, appraisal review board, and each taxing unit participating in the appraisal district to deliver all notices, tax bills, orders, and other communications relating to one or more specified items of the owner's property to a specified person instead of to the property owner. The instrument must clearly identify the person by name and give the person's address to which all notices, tax bills, orders, and other communications are to be delivered. The property owner may but is not required to designate the person's agent for other tax matters designated under Subsection (a) as the person to receive all notices, tax bills, orders, and other communications. The designation of an agent for other tax matters under Subsection (a) may also provide that the agent is the person to whom notices, tax bills, orders, and other communications are to be delivered under this subsection.
7. (g) An appraisal district, appraisal review board, or taxing unit may not require a person to designate an agent to represent the person in a property tax matter other than as provided by this section.
8. (h) The comptroller shall prescribe forms and adopt rules to facilitate compliance with this section. The comptroller shall include on any form used for designation of an agent for a single-family residential property in which the property owner resides the following statement in boldfaced type:
9. (i) An appraisal review board shall accept and consider a motion or protest filed by an agent of a property owner if an agency authorization is filed at or before the hearing on the motion or protest. If an appraisal review board designates a time and place for appearance before a hearing, an agency authorization is considered to be filed at or before the hearing if a copy of the authorization is filed at the time and place designated by the board.
10. (j) An individual exempt from registration as a property tax consultant under Section 1152.002, Occupations Code, who files a protest with the appraisal review board on behalf of the property owner is entitled to receive all notices from the appraisal district regarding the property subject to the protest until the authority is revoked by the property owner as provided by this section.

Added by Acts 1987, 70th Leg., ch. 435, Sec. 1, eff. Jan. 1, 1988.

Amended by Acts 1989, 71st Leg., ch. 796, Sec. 2, eff. Sept. 1, 1989;

Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 1, eff. Sept. 1, 1991;

Acts 1993, 73rd Leg., ch. 981, Sec. 1, eff. Jan. 1, 1994;

Acts 1993, 73rd Leg., ch. 1031, Sec. 1, eff. Sept. 1, 1993;

Acts 1997, 75th Leg., ch. 349, Sec. 1, eff. Sept. 1, 1997.

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.