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Amend CSHB 2233 on third reading by adding the following
appropriately numbered sections and renumbering the subsequent
sections of the bill accordingly:
SECTION ___. Section 11.43, Tax Code, is amended by adding
Subsections (l) and (m) to read as follows:
(l) The form for an application under Section 11.13 must
include a space for the applicant to state the applicant's date of
birth. Failure to provide the date of birth does not affect the
applicant's eligibility for an exemption under that section, other
than an exemption under Section 11.13(c) or (d) for an individual 65
years of age or older.
(m) Notwithstanding Subsections (a) and (k), a person who
receives an exemption under Section 11.13, other than an exemption
under Section 11.13(c) or (d) for an individual 65 years of age or
older, in a tax year is entitled to receive an exemption under
Section 11.13(c) or (d) for an individual 65 years of age or older
in the next tax year on the same property without applying for the
exemption if the person becomes 65 years of age in that next year as
shown by information in the records of the appraisal district that
was provided to the appraisal district by the individual in an
application for an exemption under Section 11.13 on the property or
in correspondence relating to the property. This subsection does
not apply if the chief appraiser determines that the individual is
no longer entitled to any exemption under Section 11.13 on the
property.
SECTION __. Subchapter A, Chapter 5, Property Code, is
amended by adding Section 5.014 to read as follows: Sec. 5.014. (a)
This section applies only to property to which Section 1.04(2), Tax
Code, applies. (b) A purchaser of property shall file a statement
with the comptroller that specifies the purchase price of the
property.
SECTION ___. Subchapter A, Chapter 33, Tax Code, is amended
by adding Section 33.045 to read as follows:
Sec. 33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR
ABATEMENT. (a) A tax bill mailed by an assessor or collector under
Section 31.01 and any written communication delivered to a property
owner by an assessor or collector for a taxing unit or an attorney
or other agent of a taxing unit that specifically threatens a
lawsuit to collect a delinquent tax shall contain the following
explanation in capital letters: "IF YOU ARE 65 YEARS OF AGE OR
OLDER OR ARE DISABLED AND THE PROPERTY DESCRIBED IN THIS DOCUMENT IS
YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT
REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE
PAYMENT OF THESE TAXES".
(b) This section does not apply to a communication that
relates to taxes that are the subject of pending litigation.
SECTION ___. Section 11.43(m), Tax Code, as added by this
Act, applies only to eligibility for an exemption from ad valorem
taxation under Section 11.13(c) or (d), Tax Code, for an individual
65 years of age or older for a tax year beginning on or after January
1, 2006.