Texas 2009 - 81st Regular

Texas House Bill HB2897 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R10330 JE-F
2	2	By: Rodriguez H.B. No. 2897
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to certain applications for a residence homestead
8	8	exemption from ad valorem taxation; imposing penalties.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
11	11	adding Sections 11.49, 11.50, and 11.51 to read as follows:
12	12	Sec. 11.49. DISCLAIMER ON ADVERTISEMENT OFFERING
13	13	ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION APPLICATION OR LATE
14	14	APPLICATION. A person may not deliver a written advertisement
15	15	offering, for a fee, to prepare or file on behalf of another person
16	16	an application or late application for an exemption under Section
17	17	11.13 unless there is a disclaimer on the advertisement that is
18	18	conspicuous and printed in 14-point boldface type or 14-point
19	19	uppercase typewritten letters that makes the following statement or
20	20	a substantially similar statement:
21	21	THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS NOT AN
22	22	OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING
23	23	UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A
24	24	RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL
25	25	OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS
26	26	THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED
27	27	NOT FILE A HOMESTEAD DESIGNATION IN THE COUNTY DEED RECORDS.
28	28	Sec. 11.50. FEE FOR ASSISTANCE WITH RESIDENCE HOMESTEAD
29	29	APPLICATION OR LATE APPLICATION. (a) A person who assists another
30	30	person by preparing or filing on behalf of the other person an
31	31	application or a late application for an exemption under Section
32	32	11.13 for a parcel of real property after the first anniversary of
33	33	the date the other person purchased or otherwise acquired the
34	34	property:
35	35	(1) may not charge a fee for that service of more than
36	36	50 percent of the amount of a refund of taxes on the parcel; and
37	37	(2) must timely file the application with the chief
38	38	appraiser for each appraisal district in which the property is
39	39	located.
40	40	(b) A person who assists another person by preparing or
41	41	filing on behalf of the other person an application or a late
42	42	application for an exemption under Section 11.13 for a parcel of
43	43	real property may not charge a fee for the service if the
44	44	application:
45	45	(1) is for an exemption under that section that has
46	46	previously been granted to the owner; or
47	47	(2) is submitted on or before the first anniversary of
48	48	the date the owner purchased or otherwise acquired the property.
49	49	(c) A person who violates this section is liable to the
50	50	owner of the parcel of real property for:
51	51	(1) actual damages;
52	52	(2) a civil penalty in the amount of $1,000; and
53	53	(3) reasonable court costs and attorney's fees.
54	54	Sec. 11.51. ASSISTANCE WITH RESIDENCE HOMESTEAD EXEMPTION
55	55	APPLICATION. (a) A settlement agent who conducts a closing on a
56	56	sale or other transfer of title to a single-family residential
57	57	structure or a single unit of other residential property shall
58	58	provide to the purchaser or other transferee as applicable:
59	59	(1) a copy of the form used by each appraisal district
60	60	in which the property is located for applying for residence
61	61	homestead exemptions under Section 11.13; and
62	62	(2) the following information:
63	63	(A) the type of residence homestead exemptions
64	64	available under Section 11.13 and instructions on how to file an
65	65	application for applicable exemptions with each appraisal district
66	66	in which the property is located;
67	67	(B) the location, including the mailing and
68	68	physical address, of each appraisal district in which the property
69	69	is located; and
70	70	(C) the deadline by which the appraisal district
71	71	must receive the application for the purchaser or other transferee
72	72	to qualify for any applicable residence homestead exemptions under
73	73	Section 11.13.
74	74	(b) A person who is required to provide a form and
75	75	information under this section is not liable to the purchaser or
76	76	other transferee of the property for:
77	77	(1) an error in the information provided; or
78	78	(2) the person's failure to provide the form or
79	79	information.
80	80	SECTION 2. Section 41.0051, Property Code, is amended by
81	81	amending Subsections (a) and (c) and adding Subsections (b-1) and
82	82	(d) to read as follows:
83	83	(a) A person may not deliver a written advertisement
84	84	offering, for a fee, to designate property as a homestead as
85	85	provided by Section 41.005 unless there is a disclaimer on the
86	86	advertisement that is conspicuous and printed in 14-point boldface
87	87	type or 14-point uppercase typewritten letters that makes the
88	88	following statement or a substantially similar statement:
89	89	THIS DOCUMENT IS AN ADVERTISEMENT OF SERVICES. IT IS NOT AN
90	90	OFFICIAL DOCUMENT OF THE STATE OF TEXAS OR OF ANY COUNTY OR TAXING
91	91	UNIT OF THE STATE OF TEXAS. A PERSON WHO CURRENTLY RECEIVES A
92	92	RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION FOR A PARCEL
93	93	OF REAL PROPERTY IS CONSIDERED TO HAVE DESIGNATED THE PROPERTY AS
94	94	THE PERSON'S HOMESTEAD FOR PURPOSES OF TEXAS PROPERTY LAW AND NEED
95	95	NOT FILE A HOMESTEAD DESIGNATION IN THE COUNTY DEED RECORDS.
96	96	(b-1) A person may not charge a fee to assist another person
97	97	by preparing or filing on behalf of the other person an application
98	98	to designate property as a homestead under Section 41.005 unless:
99	99	(1) the person:
100	100	(A) provides the other person with written
101	101	materials that include the disclosure required by Subsection (a);
102	102	and
103	103	(B) complies with Section 11.50, Tax Code; and
104	104	(2) the application is for an exemption authorized by
105	105	Section 11.13, Tax Code.
106	106	(c) A person's failure to provide a disclaimer on an
107	107	advertisement as required by Subsection (a), [or] to provide the
108	108	disclosure required by Subsection (b), or to comply with the
109	109	requirements of Subsection (b-1) is considered a false, misleading,
110	110	or deceptive act or practice for purposes of Section 17.46(a),
111	111	Business & Commerce Code, and is subject to action by the consumer
112	112	protection division of the attorney general's office as provided by
113	113	Section 17.46(a), Business & Commerce Code.
114	114	(d) In addition to any other remedy provided by law, a
115	115	person who violates this section is liable to the purchaser or
116	116	owner, as applicable, for:
117	117	(1) actual damages;
118	118	(2) a civil penalty in the amount of $1,000; and
119	119	(3) reasonable court costs and attorney's fees.
120	120	SECTION 3. This Act takes effect September 1, 2009.