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A BILL TO BE ENTITLED
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AN ACT
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relating to the contents of a notice of appraised value sent to a |
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property owner by the chief appraiser of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.19, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) In addition to the information required by Subsection |
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(b), the chief appraiser shall include with a notice required by |
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Subsection (a) a brief explanation of each total or partial |
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exemption of property from taxation required or authorized by this |
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title that is available to: |
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(1) a disabled veteran or the veteran's surviving |
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spouse or child; |
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(2) an individual who is 65 years of age or older or |
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the individual's surviving spouse; |
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(3) an individual who is disabled or the individual's |
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surviving spouse; |
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(4) the surviving spouse of a member of the armed |
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services of the United States who is killed in action; or |
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(5) the surviving spouse of a first responder who is |
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killed or fatally injured in the line of duty. |
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SECTION 2. The change in law made by this Act applies only |
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to a notice of appraised value for a tax year beginning on or after |
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the effective date of this Act. A notice of appraised value for a |
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tax year beginning before the effective date of this Act is governed |
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by the law in effect immediately before the effective date of this |
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Act, and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2020. |