By: Springer S.B. No. 1801
 
  (Darby, Shine, Craddick, Gervin-Hawkins, Thierry)
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a requirement that each appraisal district periodically
  confirm that recipients of residence homestead exemptions qualify
  for those exemptions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43, Tax Code, is amended by adding
  Subsection (h-1) to read as follows:
         (h-1)  The chief appraiser of an appraisal district shall
  develop a program for the periodic review of each residence
  homestead exemption granted by the district under Section 11.13 to
  confirm that the recipient of the exemption still qualifies for the
  exemption.  The program must require the chief appraiser to review
  each residence homestead exemption at least once every five tax
  years.  The program may provide for the review to take place in
  phases, with a portion of the exemptions reviewed in each tax year.
         SECTION 2.  The chief appraiser of an appraisal district
  shall develop and implement the program required by Section
  11.43(h-1), Tax Code, as added by this Act, not later than January
  1, 2024.  The program must provide that the first five-year review
  cycle required by that section begins on that date.
         SECTION 3.  This Act takes effect September 1, 2023.