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AN ACT
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relating to the procedure for qualifying for an exemption from ad |
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valorem taxation of the residence homestead of an elderly person. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(m), Tax Code, is amended to read as |
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follows: |
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(m) Notwithstanding Subsections (a) and (k), if a person who |
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receives an exemption under Section 11.13, other than an exemption |
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under Section 11.13(c) or (d) for an individual 65 years of age or |
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older, in a tax year becomes 65 years of age in the next tax year, |
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the person is entitled to receive and the chief appraiser shall |
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allow an exemption under Section 11.13(c) or (d) for an individual |
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65 years of age or older in that [the] next tax year on the same |
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property without requiring the person to apply [applying] for or |
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otherwise request the exemption if the person's [person becomes 65 |
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years of] age is [in that next year as] shown by: |
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(1) information in the records of the appraisal |
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district that was provided to the appraisal district by the |
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individual in an application for an exemption under Section 11.13 |
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on the property or in correspondence relating to the property; or |
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(2) the information provided by the Texas Department |
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of Public Safety to the appraisal district under Section 521.049, |
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Transportation Code. |
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SECTION 2. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2024. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 4077 was passed by the House on May 6, |
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2023, by the following vote: Yeas 133, Nays 1, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 4077 was passed by the Senate on May |
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19, 2023, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |