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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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Subsections (l) and (m) 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 tax preference required |
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or authorized by this 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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(m) For purposes of Subsection (l), "tax preference" means: |
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(1) a total or partial exemption of property from |
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taxation; |
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(2) a limitation on the amount of taxes that may be |
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imposed on property by a taxing unit; |
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(3) the right to pay taxes imposed on property in |
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installments; |
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(4) the right to perform service for a taxing unit in |
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lieu of paying taxes imposed on property by the taxing unit; or |
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(5) the right to defer collection of a tax, abate a |
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suit to collect a delinquent tax, or abate a sale to foreclose a tax |
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lien. |
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SECTION 2. The changes in law made by this Act apply only to |
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a notice of appraised value for a tax year beginning on or after the |
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effective date of this Act. A notice of appraised value for a tax |
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year beginning before the effective date of this Act is governed by |
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the law in effect immediately before the effective date of this Act, |
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and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2020. |