| 1 | 1 | | 85R1386 CJC-D |
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| 2 | 2 | | By: Goldman H.B. No. 2028 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the procedure for canceling a deferral or abatement of |
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| 8 | 8 | | collection of ad valorem taxes on the residence homestead of an |
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| 9 | 9 | | elderly person. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1.07(d), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (d) A notice required by Section 11.43(q), 11.45(d), |
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| 14 | 14 | | 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), |
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| 15 | 15 | | 23.551(a), 23.57(d), 23.76(e), 23.79(d), [or] 23.85(d), or |
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| 16 | 16 | | 33.06(h) must be sent by certified mail. |
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| 17 | 17 | | SECTION 2. Section 33.06, Tax Code, is amended by adding |
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| 18 | 18 | | Subsection (h) to read as follows: |
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| 19 | 19 | | (h) The chief appraiser may not make a determination that an |
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| 20 | 20 | | individual who is 65 years of age or older is no longer entitled to |
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| 21 | 21 | | receive a deferral or abatement under this section because the |
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| 22 | 22 | | property for which the deferral or abatement was obtained is no |
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| 23 | 23 | | longer the individual's principal residence without first |
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| 24 | 24 | | providing written notice to the individual stating that the chief |
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| 25 | 25 | | appraiser believes the property may no longer be the individual's |
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| 26 | 26 | | principal residence. The notice must include a form on which the |
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| 27 | 27 | | individual may indicate that the property remains the individual's |
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| 28 | 28 | | principal residence and a self-addressed postage prepaid envelope |
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| 29 | 29 | | with instructions for returning the form to the chief appraiser. |
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| 30 | 30 | | The chief appraiser shall consider the individual's response on the |
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| 31 | 31 | | form in determining whether the property remains the individual's |
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| 32 | 32 | | principal residence. If the chief appraiser does not receive a |
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| 33 | 33 | | response on or before the 60th day after the date the notice is |
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| 34 | 34 | | mailed, the chief appraiser may make a determination that the |
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| 35 | 35 | | property is no longer the individual's principal residence on or |
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| 36 | 36 | | after the 30th day after the expiration of the 60-day period, but |
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| 37 | 37 | | only after making a reasonable effort to locate the individual and |
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| 38 | 38 | | determine whether the property remains the individual's principal |
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| 39 | 39 | | residence. For purposes of this subsection, sending an additional |
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| 40 | 40 | | notice that includes, in bold font equal to or greater in size than |
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| 41 | 41 | | the surrounding text, the date on which the chief appraiser is |
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| 42 | 42 | | authorized to make the determination to the individual receiving |
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| 43 | 43 | | the deferral or abatement immediately after the expiration of the |
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| 44 | 44 | | 60-day period by first class mail in an envelope on which is |
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| 45 | 45 | | written, in all capital letters, "RETURN SERVICE REQUESTED," or |
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| 46 | 46 | | another appropriate statement directing the United States Postal |
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| 47 | 47 | | Service to return the notice if it is not deliverable as addressed, |
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| 48 | 48 | | or providing the additional notice in another manner that the chief |
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| 49 | 49 | | appraiser determines is appropriate, constitutes a reasonable |
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| 50 | 50 | | effort on the part of the chief appraiser. The chief appraiser may |
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| 51 | 51 | | include a notice required under this subsection in a notice |
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| 52 | 52 | | required under Section 11.43(q), if applicable. |
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| 53 | 53 | | SECTION 3. The change in law made by this Act applies only |
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| 54 | 54 | | to a determination by a chief appraiser that an individual who is 65 |
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| 55 | 55 | | years of age or older is no longer entitled to receive a deferral or |
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| 56 | 56 | | abatement of collection of ad valorem taxes under Section 33.06, |
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| 57 | 57 | | Tax Code, because the property for which the deferral or abatement |
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| 58 | 58 | | was obtained is no longer the individual's principal residence that |
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| 59 | 59 | | is made on or after the effective date of this Act. A determination |
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| 60 | 60 | | by a chief appraiser that an individual who is 65 years of age or |
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| 61 | 61 | | older is no longer entitled to receive a deferral or abatement of |
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| 62 | 62 | | collection of ad valorem taxes under Section 33.06, Tax Code, |
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| 63 | 63 | | because the property for which the deferral or abatement was |
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| 64 | 64 | | obtained is no longer the individual's principal residence that is |
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| 65 | 65 | | made before the effective date of this Act is governed by the law in |
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| 66 | 66 | | effect at the time the determination was made, and that law is |
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| 67 | 67 | | continued in effect for that purpose. |
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| 68 | 68 | | SECTION 4. This Act takes effect September 1, 2017. |
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