The text as introduced · 407 words
89R11512 CS-F
By: Darby
H.B. No. 2730
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the chief appraiser of an appraisal
district to require a person allowed an exemption from ad valorem
taxation of a residence homestead to file a new application or
confirm the person's current qualification for the exemption.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by amending
Subsection (c) and adding Subsection (c-1) to read as follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or
11.36, once allowed, need not be claimed in subsequent years, and
except as otherwise provided by Subsection (e), the exemption
applies to the property until it changes ownership or the person's
qualification for the exemption changes. However, except as
provided by Subsection (r), and subject to Subsection (c-1), the
chief appraiser may require a person allowed one of the exemptions
in a prior year to file a new application to confirm the person's
current qualification for the exemption by delivering a written
notice that a new application is required, accompanied by an
appropriate application form, to the person previously allowed the
exemption. If the person previously allowed the exemption is 65
years of age or older, the chief appraiser may not cancel the
exemption due to the person's failure to file the new application
unless the chief appraiser complies with the requirements of
Subsection (q), if applicable.
(c-1) A chief appraiser may not require a person allowed a
residence homestead exemption under Section 11.13 to file a new
application or confirm the person's current qualification for the
exemption unless the chief appraiser:
(1) has reason to believe the person no longer
qualifies for the exemption; and
(2) delivers written notice, accompanied by an
appropriate application form, to the person stating:
(A) the chief appraiser believes the person may
no longer qualify for the exemption; and
(B) the specific reason for the chief appraiser's
belief.
SECTION 2. It is the intent of the 89th Legislature, Regular
Session, 2025, that the amendments made by this Act be harmonized
with another Act of the 89th Legislature, Regular Session, 2025,
relating to nonsubstantive additions to and corrections in enacted
codes.
SECTION 3. This Act takes effect September 1, 2025.
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