Perez Bill Strips Homestead Exemption Where A Sex Offender Lives

The text as introduced · 651 words

89R9884 DRS-D

By: Perez of El Paso
H.B. No. 3499

A BILL TO BE ENTITLED

AN ACT

relating to the eligibility of an individual to receive an

exemption from ad valorem taxation of the individual's residence

homestead if the homestead is occupied by a registered sex

offender.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter A, Chapter 62, Code of Criminal

Procedure, is amended by adding Article 62.0062 to read as follows:

Art. 62.0062. INFORMATION PROVIDED TO APPRAISAL DISTRICT.

(a) The department shall establish a procedure to annually provide

to the chief appraiser of each appraisal district a list containing

the address of each property located in the appraisal district that

an individual subject to the registration requirements of this

chapter has reported as the address at which the individual resides

on January 1 of that year.

(b) The department shall provide the list required by

Subsection (a) to the chief appraiser of each appraisal district

not later than March 1 of each year.

SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by

adding Section 11.136 to read as follows:

Sec. 11.136. RESIDENCE HOMESTEAD EXEMPTION PROHIBITED FOR

RESIDENCE OCCUPIED BY REGISTERED SEX OFFENDER. Notwithstanding

Section 11.13, 11.131, 11.132, 11.133, or 11.134, an individual may

not receive an exemption from taxation of all or a portion of the

appraised value of the individual's residence homestead under this

subchapter in a tax year for which the chief appraiser determines

under Section 11.43(t) that a registered sex offender occupied the

individual's residence homestead on January 1. In this subsection,

"registered sex offender" means an individual who is subject to the

registration requirements of Chapter 62, Code of Criminal

Procedure.

SECTION 3. Section 11.43, Tax Code, is amended by adding

Subsection (t) to read as follows:

(t) Before delivering a notice of appraised value for real

property provided under Section 25.19, the chief appraiser shall

determine whether the address of the property appears on the list of

residence addresses of registered sex offenders provided to the

chief appraiser by the Department of Public Safety under Article

62.0062, Code of Criminal Procedure. Notwithstanding Subsection

(q), if the chief appraiser determines that the address of property

for which a residence homestead exemption has been claimed or

allowed appears on the list of residence addresses of registered

sex offenders, the chief appraiser shall deny the application or

cancel the exemption and deliver written notice of the denial or

cancellation with the notice of appraised value for the property

provided under Section 25.19. In this subsection, "registered sex

offender" means an individual who is subject to the registration

requirements of Chapter 62, Code of Criminal Procedure. A denial or

cancellation under this subsection is subject to protest by the

property owner and to appeal or judicial review as provided by

Subtitle F. The chief appraiser shall grant the application or

reinstate the exemption if the property owner establishes that the

individual did not occupy the residence homestead on January 1,

including by demonstrating that:

(1) the individual resided in a separate structure on

the property or in a separately secured and occupied portion of the

structure that includes the residence homestead; and

(2) that separate structure or separate portion is not

part of the residence homestead for which the exemption was claimed

or received.

SECTION 4. This Act applies only to ad valorem taxes imposed

for a tax year beginning on or after the effective date of this Act.

SECTION 5. This Act takes effect January 1, 2026, but only

if the constitutional amendment proposed by the 89th Legislature,

Regular Session, 2025, authorizing the legislature to prohibit an

individual from receiving an exemption from ad valorem taxation of

the individual's residence homestead if the homestead is occupied

by a registered sex offender is approved by the voters. If that

amendment is not approved by the voters, this Act has no effect.