BILL ANALYSIS

H.B. 3325

By: Goodwin

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Appraisal districts are required to send notice to certain homeowners regarding their potential eligibility for a residence homestead exemption, which would reduce their property taxes. This financial relief can help homeowners maintain their homes, improve their financial stability, and support local communities. Some appraisal districts have expressed interest in revising the notice requirements to provide for their ability to make the exemption application form and information about the exemption process available online instead of having to enclose a physical copy of the application form with the notice. H.B. 3325 seeks to provide this option.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 3325 amends the Tax Code to provide the option for a notice of residence homestead property tax exemption eligibility to state that the form needed to apply for the exemption may be completed and submitted online, in which case the notice does not need to be accompanied by the form as is currently required. The bill requires a notice with such a statement to contain the following:

· a description of the online application procedure;

· the URL address of the site on the appraisal district's website at which the property owner may complete and submit the form; and

· a statement that the property owner may on request receive the form by regular first‑class mail or in person at the appraisal office.

The bill requires a chief appraiser who receives such a request for the form to provide the form to the requestor by regular first-class mail or, on request, in person at the appraisal office.

EFFECTIVE DATE

September 1, 2023.