| 1 | 1 | | H.B. No. 4077 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the procedure for qualifying for an exemption from ad |
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| 6 | 6 | | valorem taxation of the residence homestead of an elderly person. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 11.43(m), Tax Code, is amended to read as |
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| 9 | 9 | | follows: |
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| 10 | 10 | | (m) Notwithstanding Subsections (a) and (k), if a person who |
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| 11 | 11 | | receives an exemption under Section 11.13, other than an exemption |
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| 12 | 12 | | under Section 11.13(c) or (d) for an individual 65 years of age or |
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| 13 | 13 | | older, in a tax year becomes 65 years of age in the next tax year, |
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| 14 | 14 | | the person is entitled to receive and the chief appraiser shall |
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| 15 | 15 | | allow an exemption under Section 11.13(c) or (d) for an individual |
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| 16 | 16 | | 65 years of age or older in that [the] next tax year on the same |
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| 17 | 17 | | property without requiring the person to apply [applying] for or |
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| 18 | 18 | | otherwise request the exemption if the person's [person becomes 65 |
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| 19 | 19 | | years of] age is [in that next year as] shown by: |
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| 20 | 20 | | (1) information in the records of the appraisal |
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| 21 | 21 | | district that was provided to the appraisal district by the |
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| 22 | 22 | | individual in an application for an exemption under Section 11.13 |
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| 23 | 23 | | on the property or in correspondence relating to the property; or |
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| 24 | 24 | | (2) the information provided by the Texas Department |
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| 25 | 25 | | of Public Safety to the appraisal district under Section 521.049, |
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| 26 | 26 | | Transportation Code. |
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| 27 | 27 | | SECTION 2. The change in law made by this Act applies only |
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| 28 | 28 | | to an ad valorem tax year that begins on or after the effective date |
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| 29 | 29 | | of this Act. |
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| 30 | 30 | | SECTION 3. This Act takes effect January 1, 2024. |
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| 31 | 31 | | ______________________________ ______________________________ |
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| 32 | 32 | | President of the Senate Speaker of the House |
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| 33 | 33 | | I certify that H.B. No. 4077 was passed by the House on May 6, |
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| 34 | 34 | | 2023, by the following vote: Yeas 133, Nays 1, 2 present, not |
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| 35 | 35 | | voting. |
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| 36 | 36 | | ______________________________ |
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| 37 | 37 | | Chief Clerk of the House |
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| 38 | 38 | | I certify that H.B. No. 4077 was passed by the Senate on May |
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| 39 | 39 | | 19, 2023, by the following vote: Yeas 31, Nays 0. |
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| 40 | 40 | | ______________________________ |
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| 41 | 41 | | Secretary of the Senate |
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| 42 | 42 | | APPROVED: _____________________ |
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| 43 | 43 | | Date |
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| 44 | 44 | | _____________________ |
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| 45 | 45 | | Governor |
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