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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a person to charge a fee for assisting |
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another person in applying for a residence homestead tax exemption; |
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imposing a civil penalty. |
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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. FEE FOR ASSISTANCE WITH RESIDENCE HOMESTEAD |
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APPLICATION. (a) A person who assists another person by preparing |
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or filing on behalf of the other person an application for an |
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exemption under Section 11.13 for a parcel of real property after |
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the first anniversary of the date of the sale or transfer of the |
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property to the other person: |
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(1) may not charge a fee of more than $55 for that |
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service; and |
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(2) must timely file the application with the chief |
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appraiser for each appraisal district in which the property is |
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located. |
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(b) A fee under Subsection (a) must be paid directly by the |
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person who receives the service. A person providing a service |
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described by Subsection (a) may not accept any part of a refund of |
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taxes on any property in payment for those services. |
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(c) A person who assists another person by preparing or |
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filing on behalf of the other person an application for an exemption |
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under Section 11.13 for a parcel of real property may not charge a |
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fee for the service if the application: |
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(1) is for an exemption that has already been granted |
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to the purchaser or owner; or |
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(2) is submitted on or before the first anniversary of |
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the date of the sale or transfer of the property to the purchaser or |
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owner. |
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(d) A person who violates this section is liable to the |
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purchaser or owner, as applicable, for: |
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(1) actual damages; |
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(2) a civil penalty in the amount of $1,000; and |
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(3) reasonable court costs and attorney's fees. |
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SECTION 2. Section 41.0051, Property Code, is amended by |
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amending Subsections (a) and (c) and adding Subsections (b-1) and |
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(d) to read as follows: |
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(a) A person may not deliver a written advertisement |
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offering, for a fee, to designate property as a homestead as |
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provided by Section 41.005 unless there is a disclaimer on the |
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advertisement that is conspicuous and printed in 14-point boldface |
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type or 14-point uppercase typewritten letters that makes the |
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following statement or a substantially similar statement: |
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THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS |
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NOT AN OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF |
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ANY COUNTY OR TAXING UNIT OF THE STATE OF TEXAS. A |
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PERSON WHO CURRENTLY RECEIVES A RESIDENCE HOMESTEAD |
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EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL OF REAL |
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PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY |
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AS THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS |
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PROPERTY LAW AND NEED NOT FILE A HOMESTEAD DESIGNATION |
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IN THE COUNTY DEED RECORDS. |
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(b-1) A person may not charge a fee to assist another person |
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by preparing or filing on behalf of the other person an application |
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to designate property as a homestead under Section 41.005 unless: |
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(1) the person: |
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(A) provides the other person with written |
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materials that include the disclosure required by Subsection (a); |
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and |
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(B) complies with Section 11.49, Tax Code; and |
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(2) the application is for an exemption authorized by |
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Section 11.13, Tax Code. |
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(c) A person's failure to provide a disclaimer on an |
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advertisement as required by Subsection (a), [or] to provide the |
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disclosure required by Subsection (b), or to comply with the |
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requirements of Subsection (b-1) is considered a false, misleading, |
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or deceptive act or practice for purposes of Section 17.46(a), |
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Business & Commerce Code, and is subject to action by the consumer |
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protection division of the attorney general's office as provided by |
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Section 17.46(a), Business & Commerce Code. |
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(d) In addition to any other remedy provided by law, a |
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person who violates this section is liable to the purchaser or |
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owner, as applicable, for: |
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(1) actual damages; |
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(2) a civil penalty in the amount of $1,000; and |
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(3) reasonable court costs and attorney's fees. |
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SECTION 3. This Act takes effect September 1, 2007. |