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AN ACT
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relating to the procedure for canceling an exemption from ad |
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valorem taxation of the residence homestead of an individual who is |
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65 years of age or older. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(d), Tax Code, is amended to read as |
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follows: |
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(d) A notice required by Section 11.43(q), 11.45(d), |
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23.44(d), 23.46(c), 23.54(e), 23.541(c), 23.55(e), 23.57(d), |
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23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail. |
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SECTION 2. Section 11.43, Tax Code, is amended by amending |
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Subsections (c) and (h) and adding Subsection (q) to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29, 11.30, |
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11.31, or 11.315, once allowed, need not be claimed in subsequent |
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years, and except as otherwise provided by Subsection (e), the |
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exemption applies to the property until it changes ownership or the |
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person's qualification for the exemption changes. However, the |
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chief appraiser may require a person allowed one of the exemptions |
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in a prior year to file a new application to confirm the person's |
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current qualification for the exemption by delivering a written |
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notice that a new application is required, accompanied by an |
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appropriate application form, to the person previously allowed the |
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exemption. If the person previously allowed the exemption is 65 |
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years of age or older, the chief appraiser may not cancel the |
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exemption due to the person's failure to file the new application |
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unless the chief appraiser complies with the requirements of |
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Subsection (q), if applicable. |
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(h) If the chief appraiser learns of any reason indicating |
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that an exemption previously allowed should be canceled, the chief |
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appraiser [he] shall investigate. Subject to Subsection (q), if the |
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chief appraiser [If he] determines that the property should not be |
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exempt, the chief appraiser [he] shall cancel the exemption and |
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deliver written notice of the cancellation within five days after |
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the date the exemption is canceled [he makes the cancellation]. |
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(q) A chief appraiser may not cancel an exemption under |
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Section 11.13 that is received by an individual who is 65 years of |
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age or older without first providing written notice of the |
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cancellation to the individual receiving the exemption. The notice |
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must include a form on which the individual may indicate whether the |
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individual is qualified to receive the exemption and a |
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self-addressed postage prepaid envelope with instructions for |
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returning the form to the chief appraiser. The chief appraiser |
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shall consider the individual's response on the form in determining |
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whether to continue to allow the exemption. If the chief appraiser |
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does not receive a response on or before the 60th day after the date |
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the notice is mailed, the chief appraiser may cancel the exemption |
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on or after the 30th day after the expiration of the 60-day period, |
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but only after making a reasonable effort to locate the individual |
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and determine whether the individual is qualified to receive the |
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exemption. For purposes of this subsection, sending an additional |
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notice of cancellation that includes, in bold font equal to or |
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greater in size than the surrounding text, the date on which the |
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chief appraiser is authorized to cancel the exemption to the |
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individual receiving the exemption immediately after the |
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expiration of the 60-day period by first class mail in an envelope |
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on which is written, in all capital letters, "RETURN SERVICE |
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REQUESTED," or another appropriate statement directing the United |
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States Postal Service to return the notice if it is not deliverable |
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as addressed, or providing the additional notice in another manner |
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that the chief appraiser determines is appropriate, constitutes a |
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reasonable effort on the part of the chief appraiser. This |
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subsection does not apply to an exemption under Section 11.13(c) or |
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(d) for an individual 65 years of age or older that is canceled |
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because the chief appraiser determines that the individual |
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receiving the exemption no longer owns the property subject to the |
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exemption. |
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SECTION 3. The change in law made by this Act applies only |
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to an action taken by a chief appraiser to cancel a residence |
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homestead exemption from ad valorem taxation that is received by an |
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individual who is 65 years of age or older on or after the effective |
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date of this Act. An action taken by a chief appraiser to cancel a |
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residence homestead exemption from ad valorem taxation that is |
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received by an individual who is 65 years of age or older before the |
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effective date of this Act is governed by the law in effect on the |
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date the action was taken, and that law is continued in effect for |
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that purpose. |
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SECTION 4. This Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1463 was passed by the House on April |
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23, 2015, by the following vote: Yeas 139, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1463 on May 23, 2015, by the following vote: Yeas 134, Nays 0, |
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1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1463 was passed by the Senate, with |
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amendments, on May 22, 2015, by the following vote: Yeas 30, Nays |
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1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |