H.B. No. 1463
AN ACT
relating to the procedure for canceling an exemption from ad
valorem taxation of the residence homestead of an individual who is
65 years of age or older.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(d), Tax Code, is amended to read as
follows:
(d) A notice required by Section 11.43(q), 11.45(d),
23.44(d), 23.46(c), 23.54(e), 23.541(c), 23.55(e), 23.57(d),
23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail.
SECTION 2. Section 11.43, Tax Code, is amended by amending
Subsections (c) and (h) and adding Subsection (q) to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29, 11.30,
11.31, or 11.315, 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, 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.
(h) If the chief appraiser learns of any reason indicating
that an exemption previously allowed should be canceled, the chief
appraiser [he] shall investigate. Subject to Subsection (q), if the
chief appraiser [If he] determines that the property should not be
exempt, the chief appraiser [he] shall cancel the exemption and
deliver written notice of the cancellation within five days after
the date the exemption is canceled [he makes the cancellation].
(q) A chief appraiser may not cancel an exemption under
Section 11.13 that is received by an individual who is 65 years of
age or older without first providing written notice of the
cancellation to the individual receiving the exemption. The notice
must include a form on which the individual may indicate whether the
individual is qualified to receive the exemption and a
self-addressed postage prepaid envelope with instructions for
returning the form to the chief appraiser. The chief appraiser
shall consider the individual's response on the form in determining
whether to continue to allow the exemption. If the chief appraiser
does not receive a response on or before the 60th day after the date
the notice is mailed, the chief appraiser may cancel the exemption
on or after the 30th day after the expiration of the 60-day period,
but only after making a reasonable effort to locate the individual
and determine whether the individual is qualified to receive the
exemption. For purposes of this subsection, sending an additional
notice of cancellation that includes, in bold font equal to or
greater in size than the surrounding text, the date on which the
chief appraiser is authorized to cancel the exemption to the
individual receiving the exemption immediately after the
expiration of the 60-day period by first class mail in an envelope
on which is written, in all capital letters, "RETURN SERVICE
REQUESTED," or another appropriate statement directing the United
States Postal Service to return the notice if it is not deliverable
as addressed, or providing the additional notice in another manner
that the chief appraiser determines is appropriate, constitutes a
reasonable effort on the part of the chief appraiser. This
subsection does not apply to an exemption under Section 11.13(c) or
(d) for an individual 65 years of age or older that is canceled
because the chief appraiser determines that the individual
receiving the exemption no longer owns the property subject to the
exemption.
SECTION 3. The change in law made by this Act applies only
to an action taken by a chief appraiser to cancel a residence
homestead exemption from ad valorem taxation that is received by an
individual who is 65 years of age or older on or after the effective
date of this Act. An action taken by a chief appraiser to cancel a
residence homestead exemption from ad valorem taxation that is
received by an individual who is 65 years of age or older before the
effective date of this Act is governed by the law in effect on the
date the action was taken, and that law is continued in effect for
that purpose.
SECTION 4. This Act takes effect September 1, 2015.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1463 was passed by the House on April
23, 2015, by the following vote: Yeas 139, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1463 on May 23, 2015, by the following vote: Yeas 134, Nays 0,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1463 was passed by the Senate, with
amendments, on May 22, 2015, by the following vote: Yeas 30, Nays
1.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor