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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that each appraisal district periodically |
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confirm that recipients of residence homestead exemptions qualify |
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for those exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by adding |
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Subsection (h-1) to read as follows: |
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(h-1) The chief appraiser of an appraisal district shall |
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develop a program for the periodic review of each residence |
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homestead exemption granted by the district under Section 11.13 to |
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confirm that the recipient of the exemption still qualifies for the |
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exemption. The program must require the chief appraiser to review |
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each residence homestead exemption at least once every five tax |
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years. The program may provide for the review to take place in |
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phases, with a portion of the exemptions reviewed in each tax year. |
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SECTION 2. The chief appraiser of an appraisal district |
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shall develop and implement the program required by Section |
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11.43(h-1), Tax Code, as added by this Act, not later than January |
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1, 2024. The program must provide that the first five-year review |
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cycle required by that section begins on that date. |
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SECTION 3. This Act takes effect September 1, 2023. |
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