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A BILL TO BE ENTITLED
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AN ACT
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relating to certain applications for a residence homestead |
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exemption from ad valorem taxation; imposing penalties. |
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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 Sections 11.49, 11.50, and 11.51 to read as follows: |
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Sec. 11.49. DISCLAIMER ON ADVERTISEMENT OFFERING |
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ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION APPLICATION OR LATE |
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APPLICATION. A person may not deliver a written advertisement |
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offering, for a fee, to prepare or file on behalf of another person |
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an application or late application for an exemption under Section |
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11.13 unless there is a disclaimer on the advertisement that is |
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conspicuous and printed in 14-point boldface type or 14-point |
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uppercase typewritten letters that makes the following statement or |
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a substantially similar statement: |
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THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS NOT AN |
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OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING |
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UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A |
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RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL |
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OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS |
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THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED |
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NOT FILE A HOMESTEAD DESIGNATION IN THE COUNTY DEED RECORDS. |
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Sec. 11.50. FEE FOR ASSISTANCE WITH RESIDENCE HOMESTEAD |
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APPLICATION OR LATE APPLICATION. (a) A person who assists another |
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person by preparing or filing on behalf of the other person an |
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application or a late application for an exemption under Section |
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11.13 for a parcel of real property after the first anniversary of |
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the date the other person purchased or otherwise acquired the |
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property: |
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(1) may not charge a fee for that service of more than |
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50 percent of the amount of a refund of taxes on the parcel; 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 person who assists another person by preparing or |
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filing on behalf of the other person an application or a late |
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application for an exemption under Section 11.13 for a parcel of |
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real property may not charge a fee for the service if the |
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application: |
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(1) is for an exemption under that section that has |
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previously been granted to the owner; or |
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(2) is submitted on or before the first anniversary of |
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the date the owner purchased or otherwise acquired the property. |
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(c) A person who violates this section is liable to the |
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owner of the parcel of real property 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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Sec. 11.51. ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION |
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APPLICATION. (a) A settlement agent who conducts a closing on a |
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sale or other transfer of title to a single-family residential |
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structure or a single unit of other residential property shall |
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provide to the purchaser or other transferee as applicable: |
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(1) a copy of the form used by each appraisal district |
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in which the property is located for applying for residence |
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homestead exemptions under Section 11.13; and |
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(2) the following information: |
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(A) the type of residence homestead exemptions |
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available under Section 11.13 and instructions on how to file an |
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application for applicable exemptions with each appraisal district |
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in which the property is located; |
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(B) the location, including the mailing and |
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physical address, of each appraisal district in which the property |
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is located; and |
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(C) the deadline by which the appraisal district |
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must receive the application for the purchaser or other transferee |
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to qualify for any applicable residence homestead exemptions under |
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Section 11.13. |
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(b) A person who is required to provide a form and |
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information under this section is not liable to the purchaser or |
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other transferee of the property for: |
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(1) an error in the information provided; or |
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(2) the person's failure to provide the form or |
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information. |
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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 NOT AN |
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OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING |
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UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A |
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RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL |
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OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS |
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THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED |
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NOT FILE A HOMESTEAD DESIGNATION 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 11.50, 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, 2009. |