appraisers need a reason before rechecking homesteads

The text as introduced · 407 words

89R11512 CS-F

By: Parker
S.B. No. 2172

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.