81R10330 JE-F
By: Rodriguez H.B. No. 2897
A BILL TO BE ENTITLED
AN ACT
relating to certain applications for a residence homestead
exemption from ad valorem taxation; imposing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
adding Sections 11.49, 11.50, and 11.51 to read as follows:
Sec. 11.49. DISCLAIMER ON ADVERTISEMENT OFFERING
ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION APPLICATION OR LATE
APPLICATION. A person may not deliver a written advertisement
offering, for a fee, to prepare or file on behalf of another person
an application or late application for an exemption under Section
11.13 unless there is a disclaimer on the advertisement that is
conspicuous and printed in 14-point boldface type or 14-point
uppercase typewritten letters that makes the following statement or
a substantially similar statement:
THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS NOT AN
OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING
UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A
RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL
OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS
THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED
NOT FILE A HOMESTEAD DESIGNATION IN THE COUNTY DEED RECORDS.
Sec. 11.50. FEE FOR ASSISTANCE WITH RESIDENCE HOMESTEAD
APPLICATION OR LATE APPLICATION. (a) A person who assists another
person by preparing or filing on behalf of the other person an
application or a late application for an exemption under Section
11.13 for a parcel of real property after the first anniversary of
the date the other person purchased or otherwise acquired the
property:
(1) may not charge a fee for that service of more than
50 percent of the amount of a refund of taxes on the parcel; and
(2) must timely file the application with the chief
appraiser for each appraisal district in which the property is
located.
(b) A person who assists another person by preparing or
filing on behalf of the other person an application or a late
application for an exemption under Section 11.13 for a parcel of
real property may not charge a fee for the service if the
application:
(1) is for an exemption under that section that has
previously been granted to the owner; or
(2) is submitted on or before the first anniversary of
the date the owner purchased or otherwise acquired the property.
(c) A person who violates this section is liable to the
owner of the parcel of real property for:
(1) actual damages;
(2) a civil penalty in the amount of $1,000; and
(3) reasonable court costs and attorney's fees.
Sec. 11.51. ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION
APPLICATION. (a) A settlement agent who conducts a closing on a
sale or other transfer of title to a single-family residential
structure or a single unit of other residential property shall
provide to the purchaser or other transferee as applicable:
(1) a copy of the form used by each appraisal district
in which the property is located for applying for residence
homestead exemptions under Section 11.13; and
(2) the following information:
(A) the type of residence homestead exemptions
available under Section 11.13 and instructions on how to file an
application for applicable exemptions with each appraisal district
in which the property is located;
(B) the location, including the mailing and
physical address, of each appraisal district in which the property
is located; and
(C) the deadline by which the appraisal district
must receive the application for the purchaser or other transferee
to qualify for any applicable residence homestead exemptions under
Section 11.13.
(b) A person who is required to provide a form and
information under this section is not liable to the purchaser or
other transferee of the property for:
(1) an error in the information provided; or
(2) the person's failure to provide the form or
information.
SECTION 2. Section 41.0051, Property Code, is amended by
amending Subsections (a) and (c) and adding Subsections (b-1) and
(d) to read as follows:
(a) A person may not deliver a written advertisement
offering, for a fee, to designate property as a homestead as
provided by Section 41.005 unless there is a disclaimer on the
advertisement that is conspicuous and printed in 14-point boldface
type or 14-point uppercase typewritten letters that makes the
following statement or a substantially similar statement:
THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS NOT AN
OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING
UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A
RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL
OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS
THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED
NOT FILE A HOMESTEAD DESIGNATION IN THE COUNTY DEED RECORDS.
(b-1) A person may not charge a fee to assist another person
by preparing or filing on behalf of the other person an application
to designate property as a homestead under Section 41.005 unless:
(1) the person:
(A) provides the other person with written
materials that include the disclosure required by Subsection (a);
and
(B) complies with Section 11.50, Tax Code; and
(2) the application is for an exemption authorized by
Section 11.13, Tax Code.
(c) A person's failure to provide a disclaimer on an
advertisement as required by Subsection (a), [or] to provide the
disclosure required by Subsection (b), or to comply with the
requirements of Subsection (b-1) is considered a false, misleading,
or deceptive act or practice for purposes of Section 17.46(a),
Business & Commerce Code, and is subject to action by the consumer
protection division of the attorney general's office as provided by
Section 17.46(a), Business & Commerce Code.
(d) In addition to any other remedy provided by law, a
person who violates this section is liable to the purchaser or
owner, as applicable, for:
(1) actual damages;
(2) a civil penalty in the amount of $1,000; and
(3) reasonable court costs and attorney's fees.
SECTION 3. This Act takes effect September 1, 2009.