SECTION 89.701. Sworn Document Authorizing Transfer of Tax Lien

(a) Required information. A sworn document containing all of the required information provided by this subsection meets the requirements of Texas Tax Code, §32.06(a-1). A sworn document under this section must contain the following information:

(1) the name of the county where the property is located;

(2) a statement that the document is to be returned to the transferee;

(3) a statement by a notary public identifying the affiant(s), either property owner(s) or authorized representative(s), and stating that the affiant(s) personally appeared before the notary and made the statements under oath;

(4) a statement by the property owner(s) or authorized representative(s) that the affiant(s) is over 18 years of age and is capable of making the affidavit, and that the facts stated in the affidavit are within the affiant(s)' personal knowledge and are true and correct;

(5) a statement by the affiant(s) that either the affiant(s) or the entities represented by the affiant(s) owns the real property described in the document;

(6) a description of the property that includes:

(A) the account number or property identification number used by the taxing unit(s);

(B) the legal description of the property; and

(C) the street address of the property, if applicable;

(7) the amount paid for the transfer;

(8) the tax years for the amount paid;

(9) the transferee's name;

(10) the transferee's license status, evidenced by:

(A) if licensed, the transferee's OCCC property tax lender license number; or

(B) if exempt from licensing under Texas Finance Code, §351.051(c)(1):

(i) an affidavit stating the entity's type of organization that qualifies it for the exemption;

(ii) any charter number assigned by the governmental authority that issued the entity's charter; and

(iii) the address of the entity's main office; or

(C) if exempt from licensing under Texas Finance Code, §351.051(c)(2), the certificate issued by the OCCC indicating the entity's exemption;

(11) the transferee's street address;

(12) the following statement: "Pursuant to Texas Tax Code §32.06, I hereby authorize the above-named transferee or transferee's agent (the "Transferee"), to pay all taxes, penalties, interest, and collection costs imposed by any and all local taxing units or their agents on the real property, described above, for the tax years listed above. I further authorize and direct the tax assessor-collector(s) for said taxing units to issue a tax receipt with the collector's seal of office or notarized signature to the Transferee and to certify that the taxes and any penalties and interest on the subject property and collection costs have been paid by the Transferee on behalf of the owner, and the tax lien on the owner's property has been transferred to the Transferee.";

(13) the following statement: "I have been given notice that if this property is my homestead and I am disabled, I may be eligible for a tax deferral under Texas Tax Code §33.06.";

(14) the date the document was signed;

(15) the signature and printed name of the property owner or authorized representative;

(16) the representative capacity or title of the authorized representative, if applicable; and

(17) the notary public's seal and signature.

(b) Optional information. A transferee or property owner may only include the optional information contained in this subsection or attach information as provided in subsection (d) of this section. Any other information included on or added to the standard form may invalidate the satisfaction of Texas Tax Code, §32.06(a-1). The transferee or property owner may require may require that the following information be added to the sworn document:

(1) a notice of confidentiality rights disclosure substantially similar to the required notice or disclosure under Texas Property Code, §11.008;

(2) a statement that the property either is or is not the property owner's homestead;

(3) a statement that there are no federal liens against the property.

(c) Standard sworn document. The standard sworn document under Texas Tax Code, §32.06(a-1) is presented in the following figure.

Attached Graphic

(d) Permissible changes.

(1) Multiple account transfers. In the case of multiple account transfers, the information required by subsection (a)(6), (7), and (8) of this section may be provided in table or list format as an attachment to the standard form.

(2) Joint owners. In a transfer involving joint owners, additional signature blocks containing the information required by subsection (a)(6), (7), (8), (9), and (15) of this section may be attached to the standard form.

(3) Title. The title of the sworn document may be relocated to the top of the form.

(4) Statement on recording. If the transferee will record the sworn document in the real property records, the transferee may replace "Return to:" with "After recording, return to:" at the top of the form.

Source Note: The provisions of this §89.701 adopted to be effective September 10, 2009, 34 TexReg 6105; amended to be effective July 5, 2012, 37 TexReg 4874; amended to be effective September 5, 2013, 38 TexReg 5707; amended to be effective November 5, 2020, 45 TexReg 7711