88R2077 DRS-D

By: Goodwin H.B. No. 3325

A BILL TO BE ENTITLED

AN ACT

relating to notice by an appraisal district to an owner of residential property of the owner's potential eligibility for a residence homestead exemption from ad valorem taxation of the property and the manner in which certain owners may apply for the exemption.

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

SECTION 1. Section 25.192, Tax Code, is amended by amending Subsections (b) and (c) and adding Subsections (c-1) and (c-2) to read as follows:

(b) If the records of the appraisal district indicate that the address of the property is also the address of the owner of the property, the chief appraiser must send to the property owner a notice that contains:

(1) the following statement in boldfaced 18-point type at the top of the first page of the notice: "NOTICE: A residence homestead exemption from ad valorem taxation is NOT currently being allowed on the property listed below. However, our records show that this property may qualify for a residence homestead exemption, which will reduce your taxes.";

(2) following the statement described by Subdivision (1), the following statement in 12-point type: "According to the records of the appraisal district, the property described in this notice may be your primary residence and may qualify for a residence homestead exemption from ad valorem taxation. If the property is your home and you occupy it as your primary residence, the property likely qualifies for one or more residence homestead exemptions, which will reduce the amount of taxes imposed on the property. The form needed to apply for a residence homestead exemption (insert as applicable "is enclosed" or "may be completed and submitted online"). Although the form may state that the deadline for filing an application for a residence homestead exemption is April 30, a late application for a residence homestead exemption will be accepted if filed before February 1, (insert year application must be filed). There is no fee or charge for filing an application or a late application for a residence homestead exemption."; and

(3) following the statement described by Subdivision (2), the address to which the notice is sent.

(c) If the [The] notice required by this section states that the form needed to apply for a residence homestead exemption is enclosed, the notice must be accompanied by the [an application] form [for a residence homestead exemption].

(c-1) If the notice required by this section states that the form needed to apply for a residence homestead exemption may be completed and submitted online, the notice must contain:

(1) a description of the procedure for applying for the exemption online;

(2) the uniform resource locator (URL) address of the site on the appraisal district's Internet website at which the property owner may complete and submit the form; and

(3) a statement that the property owner may on request receive the form by regular first-class mail or in person at the appraisal office.

(c-2) A chief appraiser who receives a request authorized by Subsection (c-1)(3) for an application form for a residence homestead exemption shall provide the form to the requestor:

(1) by regular first-class mail; or

(2) in person at the appraisal office if the requestor requests the form in person at the office.

SECTION 2. This Act takes effect September 1, 2023.