Amend HB 2167 by adding the following SECTION to the bill,
appropriately numbered, and renumbering existing SECTIONS
accordingly:
SECTION ____. (a) Section 25.19, Tax Code, is amended by
adding Subsection (b-2) and amending Subsection (d) to read as
follows:
(b-2) This subsection applies only to a notice of appraised
value for residential real property that has not qualified for a
residence homestead exemption in the current tax year. If the
records of an appraisal district show that a property owner has the
same address as that property, in addition to containing the
applicable information required by Subsections (b), (b-1), and (f),
the notice must contain the following statement in boldfaced
12-point type: "According to the records of the appraisal district,
the residential real property described in this notice of appraised
value is not currently being allowed a residence homestead
exemption from ad valorem taxation. If the property is your home and
you occupy it as your principal place of residence, the property may
qualify 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 is enclosed. 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." The notice must be accompanied by
an application form for a residence homestead exemption.
(d) Failure to receive a [the] notice required by this
section does not affect the validity of the appraisal of the
property, the imposition of any tax on the basis of the appraisal,
the existence of any tax lien, the deadline for filing an
application for a residence homestead exemption, or any proceeding
instituted to collect the tax.
(b) This section takes effect January 1, 2008.