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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for canceling a deferral or abatement of |
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collection of ad valorem taxes on the residence homestead of an |
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elderly person. |
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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) or (f), 23.54(e), 23.541(c), 23.55(e), |
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23.551(a), 23.57(d), 23.76(e), 23.79(d), [or] 23.85(d), or |
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33.06(h) must be sent by certified mail. |
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SECTION 2. Section 33.06, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) The chief appraiser may not make a determination that an |
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individual who is 65 years of age or older is no longer entitled to |
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receive a deferral or abatement under this section because the |
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property for which the deferral or abatement was obtained is no |
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longer the individual's principal residence without first |
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providing written notice to the individual stating that the chief |
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appraiser believes the property may no longer be the individual's |
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principal residence. The notice must include a form on which the |
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individual may indicate that the property remains the individual's |
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principal residence and a self-addressed postage prepaid envelope |
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with instructions for returning the form to the chief appraiser. |
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The chief appraiser shall consider the individual's response on the |
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form in determining whether the property remains the individual's |
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principal residence. If the chief appraiser does not receive a |
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response on or before the 60th day after the date the notice is |
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mailed, the chief appraiser may make a determination that the |
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property is no longer the individual's principal residence on or |
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after the 30th day after the expiration of the 60-day period, but |
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only after making a reasonable effort to locate the individual and |
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determine whether the property remains the individual's principal |
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residence. For purposes of this subsection, sending an additional |
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notice that includes, in bold font equal to or greater in size than |
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the surrounding text, the date on which the chief appraiser is |
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authorized to make the determination to the individual receiving |
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the deferral or abatement immediately after the expiration of the |
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60-day period by first class mail in an envelope on which is |
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written, in all capital letters, "RETURN SERVICE REQUESTED," or |
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another appropriate statement directing the United States Postal |
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Service to return the notice if it is not deliverable as addressed, |
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or providing the additional notice in another manner that the chief |
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appraiser determines is appropriate, constitutes a reasonable |
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effort on the part of the chief appraiser. The chief appraiser may |
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include a notice required under this subsection in a notice |
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required under Section 11.43(q), if applicable. |
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SECTION 3. The change in law made by this Act applies only |
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to a determination by a chief appraiser that an individual who is 65 |
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years of age or older is no longer entitled to receive a deferral or |
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abatement of collection of ad valorem taxes under Section 33.06, |
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Tax Code, because the property for which the deferral or abatement |
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was obtained is no longer the individual's principal residence that |
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is made on or after the effective date of this Act. A determination |
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by a chief appraiser that an individual who is 65 years of age or |
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older is no longer entitled to receive a deferral or abatement of |
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collection of ad valorem taxes under Section 33.06, Tax Code, |
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because the property for which the deferral or abatement was |
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obtained is no longer the individual's principal residence that is |
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made before the effective date of this Act is governed by the law in |
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effect at the time the determination was made, and that law is |
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continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2017. |