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House Bill 1463 |
House Author: Raymond |
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Effective: 9-1-15 |
Senate Sponsor: Uresti |
House Bill 1463 amends the Tax Code to prohibit a chief appraiser from canceling a residence homestead property tax exemption received by an individual who is 65 years of age or older without first sending written notice of the cancellation by certified mail to the individual receiving the exemption along with a response form on which the individual may indicate whether the individual is qualified to receive the exemption. The chief appraiser may cancel the exemption after a specified period of time without receiving a response, but only after making a reasonable effort to locate the individual and determine whether the individual is qualified to receive the exemption.