Texas 2017 - 85th Regular

Texas Senate Bill SB448 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Burton S.B. No. 448
2		-	(In the Senate - Filed January 9, 2017; February 6, 2017,
3		-	read first time and referred to Committee on Finance;
4		-	March 16, 2017, reported favorably by the following vote: Yeas 15,
5		-	Nays 0; March 16, 2017, sent to printer.)
6		-	Click here to see the committee vote
	1	+	By: Burton, Garcia, Hall S.B. No. 448
7	2
8	3
9	4		A BILL TO BE ENTITLED
10	5		AN ACT
11	6		relating to the procedure for canceling a deferral or abatement of
12	7		collection of ad valorem taxes on the residence homestead of an
13	8		elderly person.
14	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	10		SECTION 1. Section 1.07(d), Tax Code, is amended to read as
16	11		follows:
17	12		(d) A notice required by Section 11.43(q), 11.45(d),
18	13		23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
19	14		23.551(a), 23.57(d), 23.76(e), 23.79(d), [or] 23.85(d), or
20	15		33.06(h) must be sent by certified mail.
21	16		SECTION 2. Section 33.06, Tax Code, is amended by adding
22	17		Subsection (h) to read as follows:
23	18		(h) The chief appraiser may not make a determination that an
24	19		individual who is 65 years of age or older is no longer entitled to
25	20		receive a deferral or abatement under this section because the
26	21		property for which the deferral or abatement was obtained is no
27	22		longer the individual's principal residence without first
28	23		providing written notice to the individual stating that the chief
29	24		appraiser believes the property may no longer be the individual's
30	25		principal residence. The notice must include a form on which the
31	26		individual may indicate that the property remains the individual's
32	27		principal residence and a self-addressed postage prepaid envelope
33	28		with instructions for returning the form to the chief appraiser.
34	29		The chief appraiser shall consider the individual's response on the
35	30		form in determining whether the property remains the individual's
36	31		principal residence. If the chief appraiser does not receive a
37	32		response on or before the 60th day after the date the notice is
38	33		mailed, the chief appraiser may make a determination that the
39	34		property is no longer the individual's principal residence on or
40	35		after the 30th day after the expiration of the 60-day period, but
41	36		only after making a reasonable effort to locate the individual and
42	37		determine whether the property remains the individual's principal
43	38		residence. For purposes of this subsection, sending an additional
44	39		notice that includes, in bold font equal to or greater in size than
45	40		the surrounding text, the date on which the chief appraiser is
46	41		authorized to make the determination to the individual receiving
47	42		the deferral or abatement immediately after the expiration of the
48	43		60-day period by first class mail in an envelope on which is
49	44		written, in all capital letters, "RETURN SERVICE REQUESTED," or
50	45		another appropriate statement directing the United States Postal
51	46		Service to return the notice if it is not deliverable as addressed,
52	47		or providing the additional notice in another manner that the chief
53	48		appraiser determines is appropriate, constitutes a reasonable
54	49		effort on the part of the chief appraiser. The chief appraiser may
55	50		include a notice required under this subsection in a notice
56	51		required under Section 11.43(q), if applicable.
57	52		SECTION 3. The change in law made by this Act applies only
58	53		to a determination by a chief appraiser that an individual who is 65
59	54		years of age or older is no longer entitled to receive a deferral or
60	55		abatement of collection of ad valorem taxes under Section 33.06,
61	56		Tax Code, because the property for which the deferral or abatement
62	57		was obtained is no longer the individual's principal residence that
63	58		is made on or after the effective date of this Act. A determination
64	59		by a chief appraiser that an individual who is 65 years of age or
65	60		older is no longer entitled to receive a deferral or abatement of
66	61		collection of ad valorem taxes under Section 33.06, Tax Code,
67	62		because the property for which the deferral or abatement was
68	63		obtained is no longer the individual's principal residence that is
69	64		made before the effective date of this Act is governed by the law in
70	65		effect at the time the determination was made, and that law is
71	66		continued in effect for that purpose.
72	67		SECTION 4. This Act takes effect September 1, 2017.
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