S.B. No. 2060

AN ACT

relating to the contents of a notice of appraised value sent to a property owner by the chief appraiser of an appraisal district.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 25.19, Tax Code, is amended by adding Subsection (l) to read as follows:

(l) In addition to the information required by Subsection (b), the chief appraiser shall include with a notice required by Subsection (a) a brief explanation of each total or partial exemption of property from taxation required or authorized by this title that is available to:

(1) a disabled veteran or the veteran's surviving spouse or child;

(2) an individual who is 65 years of age or older or the individual's surviving spouse;

(3) an individual who is disabled or the individual's surviving spouse;

(4) the surviving spouse of a member of the armed services of the United States who is killed in action; or

(5) the surviving spouse of a first responder who is killed or fatally injured in the line of duty.

SECTION 2. The change in law made by this Act applies only to a notice of appraised value for a tax year beginning on or after the effective date of this Act. A notice of appraised value for a tax year beginning before the effective date of this Act is governed by the law in effect immediately before the effective date of this Act, and that law is continued in effect for that purpose.

SECTION 3. This Act takes effect January 1, 2020.

______________________________ ______________________________

President of the Senate Speaker of the House

I hereby certify that S.B. No. 2060 passed the Senate on April 26, 2019, by the following vote: Yeas 31, Nays 0.

______________________________ Secretary of the Senate

I hereby certify that S.B. No. 2060 passed the House on May 22, 2019, by the following vote: Yeas 139, Nays 5, two present not voting.

______________________________ Chief Clerk of the House

Approved:

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Date

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Governor