80R1943 EJI-D
 
  By: Rodriguez H.B. No. 457
 
 
 
   
 
 
A BILL TO BE ENTITLED
AN ACT
relating to providing notice of residence homestead exemptions from
ad valorem taxation to owners of owner-occupied property.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Subchapter C, Chapter 11, Tax Code, is amended by
adding Section 11.49 to read as follows:
       Sec. 11.49.  NOTICE OF AVAILABILITY OF RESIDENCE HOMESTEAD
EXEMPTIONS. (a)  By January 15 or as soon thereafter as
practicable, the chief appraiser shall deliver a clear and
understandable written notice and a residence homestead exemption
application form to each person who owns real property located in
the appraisal district:
             (1)  for which a residence homestead exemption was not
allowed in the preceding year; and
             (2)  that is listed as the person's address according to
the records of the district.
       (b)  The notice shall contain the following statement in
boldfaced 12-point type: "According to the records of the appraisal
district, the real property named in this notice is not currently
being allowed a residence homestead exemption. If you own or are
buying this property and the property is or will be your home, you
may qualify for a residence homestead exemption for the property,
which will reduce the amount of property taxes assessed on the
property. The form needed to apply for an exemption is enclosed.
There is no fee or charge to apply for an exemption."
       (c)  A failure to deliver notice to a property owner as
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, or any proceeding
instituted to collect the tax.
       SECTION 2.  This Act takes effect January 1, 2008
.