By: Burton, Garcia, Hall S.B. No. 448

A BILL TO BE ENTITLED

AN ACT

relating to the procedure for canceling a deferral or abatement of collection of ad valorem taxes on the residence homestead of an elderly person.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1.07(d), Tax Code, is amended to read as follows:

(d) A notice required by Section 11.43(q), 11.45(d), 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), 23.551(a), 23.57(d), 23.76(e), 23.79(d), [or] 23.85(d), or 33.06(h) must be sent by certified mail.

SECTION 2. Section 33.06, Tax Code, is amended by adding Subsection (h) to read as follows:

(h) The chief appraiser may not make a determination that an individual who is 65 years of age or older is no longer entitled to receive a deferral or abatement under this section because the property for which the deferral or abatement was obtained is no longer the individual's principal residence without first providing written notice to the individual stating that the chief appraiser believes the property may no longer be the individual's principal residence. The notice must include a form on which the individual may indicate that the property remains the individual's principal residence and a self-addressed postage prepaid envelope with instructions for returning the form to the chief appraiser. The chief appraiser shall consider the individual's response on the form in determining whether the property remains the individual's principal residence. If the chief appraiser does not receive a response on or before the 60th day after the date the notice is mailed, the chief appraiser may make a determination that the property is no longer the individual's principal residence on or after the 30th day after the expiration of the 60-day period, but only after making a reasonable effort to locate the individual and determine whether the property remains the individual's principal residence. For purposes of this subsection, sending an additional notice that includes, in bold font equal to or greater in size than the surrounding text, the date on which the chief appraiser is authorized to make the determination to the individual receiving the deferral or abatement immediately after the expiration of the 60-day period by first class mail in an envelope on which is written, in all capital letters, "RETURN SERVICE REQUESTED," or another appropriate statement directing the United States Postal Service to return the notice if it is not deliverable as addressed, or providing the additional notice in another manner that the chief appraiser determines is appropriate, constitutes a reasonable effort on the part of the chief appraiser. The chief appraiser may include a notice required under this subsection in a notice required under Section 11.43(q), if applicable.

SECTION 3. The change in law made by this Act applies only to a determination by a chief appraiser that an individual who is 65 years of age or older is no longer entitled to receive a deferral or abatement of collection of ad valorem taxes under Section 33.06, Tax Code, because the property for which the deferral or abatement was obtained is no longer the individual's principal residence that is made on or after the effective date of this Act. A determination by a chief appraiser that an individual who is 65 years of age or older is no longer entitled to receive a deferral or abatement of collection of ad valorem taxes under Section 33.06, Tax Code, because the property for which the deferral or abatement was obtained is no longer the individual's principal residence that is made before the effective date of this Act is governed by the law in effect at the time the determination was made, and that law is continued in effect for that purpose.

SECTION 4. This Act takes effect September 1, 2017.