88R2077 DRS-D
 
  By: Goodwin, Raymond H.B. No. 3325
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to notice by an appraisal district to an owner of
  residential property of the owner's potential eligibility for a
  residence homestead exemption from ad valorem taxation of the
  property and the manner in which certain owners may apply for the
  exemption.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.192, Tax Code, is amended by amending
  Subsections (b) and (c) and adding Subsections (c-1) and (c-2) to
  read as follows:
         (b)  If the records of the appraisal district indicate that
  the address of the property is also the address of the owner of the
  property, the chief appraiser must send to the property owner a
  notice that contains:
               (1)  the following statement in boldfaced 18-point type
  at the top of the first page of the notice:  "NOTICE:  A residence
  homestead exemption from ad valorem taxation is NOT currently being
  allowed on the property listed below.  However, our records show
  that this property may qualify for a residence homestead exemption,
  which will reduce your taxes.";
               (2)  following the statement described by Subdivision
  (1), the following statement in 12-point type:  "According to the
  records of the appraisal district, the property described in this
  notice may be your primary residence and may qualify for a residence
  homestead exemption from ad valorem taxation.  If the property is
  your home and you occupy it as your primary residence, the property
  likely qualifies for one or more residence homestead exemptions,
  which will reduce the amount of taxes imposed on the property.  The
  form needed to apply for a residence homestead exemption (insert as
  applicable "is enclosed" or "may be completed and submitted
  online").  Although the form may state that the deadline for filing
  an application for a residence homestead exemption is April 30, a
  late application for a residence homestead exemption will be
  accepted if filed before February 1, (insert year application must
  be filed).  There is no fee or charge for filing an application or a
  late application for a residence homestead exemption."; and
               (3)  following the statement described by Subdivision
  (2), the address to which the notice is sent.
         (c)  If the [The] notice required by this section states that
  the form needed to apply for a residence homestead exemption is
  enclosed, the notice must be accompanied by the [an application]
  form [for a residence homestead exemption].
         (c-1)  If the notice required by this section states that the
  form needed to apply for a residence homestead exemption may be
  completed and submitted online, the notice must contain:
               (1)  a description of the procedure for applying for
  the exemption online;
               (2)  the uniform resource locator (URL) address of the
  site on the appraisal district's Internet website at which the
  property owner may complete and submit the form; and
               (3)  a statement that the property owner may on request
  receive the form by regular first-class mail or in person at the
  appraisal office.
         (c-2)  A chief appraiser who receives a request authorized by
  Subsection (c-1)(3) for an application form for a residence
  homestead exemption shall provide the form to the requestor:
               (1)  by regular first-class mail; or
               (2)  in person at the appraisal office if the requestor
  requests the form in person at the office.
         SECTION 2.  This Act takes effect September 1, 2023.