H.B. No. 4077
AN ACT
relating to the procedure for qualifying for an exemption from ad
valorem taxation of the residence homestead of an elderly person.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43(m), Tax Code, is amended to read as
follows:
(m) Notwithstanding Subsections (a) and (k), if a person who
receives an exemption under Section 11.13, other than an exemption
under Section 11.13(c) or (d) for an individual 65 years of age or
older, in a tax year becomes 65 years of age in the next tax year,
the person is entitled to receive and the chief appraiser shall
allow an exemption under Section 11.13(c) or (d) for an individual
65 years of age or older in that [the] next tax year on the same
property without requiring the person to apply [applying] for or
otherwise request the exemption if the person's [person becomes 65
years of] age is [in that next year as] shown by:
(1) information in the records of the appraisal
district that was provided to the appraisal district by the
individual in an application for an exemption under Section 11.13
on the property or in correspondence relating to the property; or
(2) the information provided by the Texas Department
of Public Safety to the appraisal district under Section 521.049,
Transportation Code.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 4077 was passed by the House on May 6,
2023, by the following vote: Yeas 133, Nays 1, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 4077 was passed by the Senate on May
19, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor