By: Menéndez, et al. S.B. No. 2060
(Guillen)
A BILL TO BE ENTITLED
AN ACT
relating to the contents of a notice of appraised value sent to a
property owner by the chief appraiser of an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.19, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) In addition to the information required by Subsection
(b), the chief appraiser shall include with a notice required by
Subsection (a) a brief explanation of each total or partial
exemption of property from taxation required or authorized by this
title that is available to:
(1) a disabled veteran or the veteran's surviving
spouse or child;
(2) an individual who is 65 years of age or older or
the individual's surviving spouse;
(3) an individual who is disabled or the individual's
surviving spouse;
(4) the surviving spouse of a member of the armed
services of the United States who is killed in action; or
(5) the surviving spouse of a first responder who is
killed or fatally injured in the line of duty.
SECTION 2. The change in law made by this Act applies only
to a notice of appraised value for a tax year beginning on or after
the effective date of this Act. A notice of appraised value for a
tax year beginning before the effective date of this Act is governed
by the law in effect immediately before the effective date of this
Act, and that law is continued in effect for that purpose.
SECTION 3. This Act takes effect January 1, 2020.