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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser of an appraisal |
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district to require a person allowed an exemption from ad valorem |
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taxation of a residence homestead to file a new application or |
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confirm the person's current qualification for the exemption. |
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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 amending |
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Subsection (c) and adding Subsection (c-1) to read as follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
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11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
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11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or |
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11.36, once allowed, need not be claimed in subsequent years, and |
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except as otherwise provided by Subsection (e), the exemption |
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applies to the property until it changes ownership or the person's |
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qualification for the exemption changes. However, except as |
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provided by Subsection (r), and subject to Subsection (c-1), the |
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chief appraiser may require a person allowed one of the exemptions |
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in a prior year to file a new application to confirm the person's |
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current qualification for the exemption by delivering a written |
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notice that a new application is required, accompanied by an |
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appropriate application form, to the person previously allowed the |
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exemption. If the person previously allowed the exemption is 65 |
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years of age or older, the chief appraiser may not cancel the |
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exemption due to the person's failure to file the new application |
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unless the chief appraiser complies with the requirements of |
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Subsection (q), if applicable. |
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(c-1) A chief appraiser may not require a person allowed a |
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residence homestead exemption under Section 11.13 to file a new |
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application or confirm the person's current qualification for the |
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exemption unless the chief appraiser: |
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(1) has reason to believe the person no longer |
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qualifies for the exemption; and |
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(2) delivers written notice, accompanied by an |
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appropriate application form, to the person stating: |
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(A) the chief appraiser believes the person may |
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no longer qualify for the exemption; and |
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(B) the specific reason for the chief appraiser's |
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belief. |
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SECTION 2. It is the intent of the 89th Legislature, Regular |
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Session, 2025, that the amendments made by this Act be harmonized |
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with another Act of the 89th Legislature, Regular Session, 2025, |
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relating to nonsubstantive additions to and corrections in enacted |
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codes. |
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SECTION 3. This Act takes effect September 1, 2025. |