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  By: West  S.B. No. 826
         (In the Senate - Filed February 22, 2007; March 7, 2007,
  read first time and referred to Committee on Intergovernmental
  Relations; March 15, 2007, reported favorably by the following
  vote:  Yeas 3, Nays 0; March 15, 2007, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to providing notice of residence homestead exemptions from
  ad valorem taxation to owners of certain residential real property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  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. 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.
         SECTION 2.  This Act takes effect January 1, 2008.
 
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