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A BILL TO BE ENTITLED
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AN ACT
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relating to notice by an appraisal district to an owner of |
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residential property of the owner's potential eligibility for a |
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residence homestead exemption from ad valorem taxation of the |
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property and the manner in which certain owners may apply for the |
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exemption. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.192, Tax Code, is amended by amending |
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Subsections (b) and (c) and adding Subsections (c-1) and (c-2) to |
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read as follows: |
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(b) If the records of the appraisal district indicate that |
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the address of the property is also the address of the owner of the |
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property, the chief appraiser must send to the property owner a |
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notice that contains: |
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(1) the following statement in boldfaced 18-point type |
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at the top of the first page of the notice: "NOTICE: A residence |
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homestead exemption from ad valorem taxation is NOT currently being |
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allowed on the property listed below. However, our records show |
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that this property may qualify for a residence homestead exemption, |
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which will reduce your taxes."; |
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(2) following the statement described by Subdivision |
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(1), the following statement in 12-point type: "According to the |
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records of the appraisal district, the property described in this |
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notice may be your primary residence and may qualify for a residence |
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homestead exemption from ad valorem taxation. If the property is |
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your home and you occupy it as your primary residence, the property |
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likely qualifies for one or more residence homestead exemptions, |
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which will reduce the amount of taxes imposed on the property. The |
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form needed to apply for a residence homestead exemption (insert as |
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applicable "is enclosed" or "may be completed and submitted |
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online"). Although the form may state that the deadline for filing |
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an application for a residence homestead exemption is April 30, a |
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late application for a residence homestead exemption will be |
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accepted if filed before February 1, (insert year application must |
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be filed). There is no fee or charge for filing an application or a |
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late application for a residence homestead exemption."; and |
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(3) following the statement described by Subdivision |
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(2), the address to which the notice is sent. |
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(c) If the [The] notice required by this section states that |
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the form needed to apply for a residence homestead exemption is |
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enclosed, the notice must be accompanied by the [an application] |
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form [for a residence homestead exemption]. |
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(c-1) If the notice required by this section states that the |
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form needed to apply for a residence homestead exemption may be |
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completed and submitted online, the notice must contain: |
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(1) a description of the procedure for applying for |
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the exemption online; |
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(2) the uniform resource locator (URL) address of the |
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site on the appraisal district's Internet website at which the |
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property owner may complete and submit the form; and |
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(3) a statement that the property owner may on request |
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receive the form by regular first-class mail or in person at the |
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appraisal office. |
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(c-2) A chief appraiser who receives a request authorized by |
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Subsection (c-1)(3) for an application form for a residence |
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homestead exemption shall provide the form to the requestor: |
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(1) by regular first-class mail; or |
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(2) in person at the appraisal office if the requestor |
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requests the form in person at the office. |
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SECTION 2. This Act takes effect September 1, 2023. |