(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.

Terms Used In Texas Occupations Code 1152.002

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Property: means real and personal property. See Texas Government Code 311.005
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
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