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House Bill 4077 |
House Author: Noble et al. |
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Effective: 1-1-24 |
Senate Sponsor: Eckhardt et al. |
House Bill 4077 amends the Tax Code to revise current law entitling a person who receives a residence homestead property taxation exemption in a tax year to receive the mandatory residence homestead property tax exemption for those 65 years of age or older, as well as any local option exemption for those 65 years of age or older, on the same property in the next tax year without applying for the exemption if the person becomes 65 years of age in that next year. In doing so, the bill requires the chief appraiser of the applicable appraisal district to allow the person to receive the exemption without requiring the person to apply for or otherwise request the exemption.