| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to the contents of a notice of appraised value sent to a |
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| 6 | 8 | | property owner by the chief appraiser of an appraisal district. |
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| 7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 10 | | SECTION 1. Section 25.19, Tax Code, is amended by adding |
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| 9 | 11 | | Subsection (l) to read as follows: |
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| 10 | 12 | | (l) In addition to the information required by Subsection |
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| 11 | 13 | | (b), the chief appraiser shall include with a notice required by |
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| 12 | 14 | | Subsection (a) a brief explanation of each total or partial |
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| 13 | 15 | | exemption of property from taxation required or authorized by this |
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| 14 | 16 | | title that is available to: |
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| 15 | 17 | | (1) a disabled veteran or the veteran's surviving |
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| 16 | 18 | | spouse or child; |
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| 17 | 19 | | (2) an individual who is 65 years of age or older or |
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| 18 | 20 | | the individual's surviving spouse; |
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| 19 | 21 | | (3) an individual who is disabled or the individual's |
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| 20 | 22 | | surviving spouse; |
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| 21 | 23 | | (4) the surviving spouse of a member of the armed |
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| 22 | 24 | | services of the United States who is killed in action; or |
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| 23 | 25 | | (5) the surviving spouse of a first responder who is |
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| 24 | 26 | | killed or fatally injured in the line of duty. |
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| 25 | 27 | | SECTION 2. The change in law made by this Act applies only |
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| 26 | 28 | | to a notice of appraised value for a tax year beginning on or after |
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| 27 | 29 | | the effective date of this Act. A notice of appraised value for a |
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| 28 | 30 | | tax year beginning before the effective date of this Act is governed |
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| 29 | 31 | | by the law in effect immediately before the effective date of this |
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| 30 | 32 | | Act, and that law is continued in effect for that purpose. |
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| 31 | 33 | | SECTION 3. This Act takes effect January 1, 2020. |
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| 32 | | - | ______________________________ ______________________________ |
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| 33 | | - | President of the Senate Speaker of the House |
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| 34 | | - | I hereby certify that S.B. No. 2060 passed the Senate on |
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| 35 | | - | April 26, 2019, by the following vote: Yeas 31, Nays 0. |
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| 36 | | - | ______________________________ |
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| 37 | | - | Secretary of the Senate |
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| 38 | | - | I hereby certify that S.B. No. 2060 passed the House on |
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| 39 | | - | May 22, 2019, by the following vote: Yeas 139, Nays 5, two |
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| 40 | | - | present not voting. |
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| 41 | | - | ______________________________ |
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| 42 | | - | Chief Clerk of the House |
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| 43 | | - | Approved: |
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| 44 | | - | ______________________________ |
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| 45 | | - | Date |
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| 46 | | - | ______________________________ |
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| 47 | | - | Governor |
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