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A BILL TO BE ENTITLED
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AN ACT
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relating to providing notice of residence homestead exemptions from |
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ad valorem taxation to owners of owner-occupied property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by |
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adding Section 11.49 to read as follows: |
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Sec. 11.49. NOTICE OF AVAILABILITY OF RESIDENCE HOMESTEAD |
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EXEMPTIONS. (a) By January 15 or as soon thereafter as |
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practicable, the chief appraiser shall deliver a clear and |
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understandable written notice and a residence homestead exemption |
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application form to each person who owns real property located in |
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the appraisal district: |
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(1) for which a residence homestead exemption was not |
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allowed in the preceding year; and |
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(2) that is listed as the person's address according to |
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the records of the district. |
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(b) The notice shall contain the following statement in |
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boldfaced 12-point type: "According to the records of the appraisal |
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district, the real property named in this notice is not currently |
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being allowed a residence homestead exemption. If you own or are |
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buying this property and the property is or will be your home, you |
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may qualify for a residence homestead exemption for the property, |
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which will reduce the amount of property taxes assessed on the |
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property. The form needed to apply for an exemption is enclosed. |
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There is no fee or charge to apply for an exemption." |
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(c) A failure to deliver notice to a property owner as |
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required by this section does not affect the validity of the |
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appraisal of the property, the imposition of any tax on the basis of |
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the appraisal, the existence of any tax lien, or any proceeding |
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instituted to collect the tax. |
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SECTION 2. This Act takes effect January 1, 2008 |
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