| 1 | 1 | | S.B. No. 1801 |
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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 a requirement that each appraisal district periodically |
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| 6 | 6 | | confirm that recipients of residence homestead exemptions qualify |
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| 7 | 7 | | for those exemptions. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 11.43, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (h-1) to read as follows: |
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| 11 | 11 | | (h-1) The chief appraiser of an appraisal district shall |
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| 12 | 12 | | develop a program for the periodic review of each residence |
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| 13 | 13 | | homestead exemption granted by the district under Section 11.13 to |
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| 14 | 14 | | confirm that the recipient of the exemption still qualifies for the |
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| 15 | 15 | | exemption. The program must require the chief appraiser to review |
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| 16 | 16 | | each residence homestead exemption at least once every five tax |
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| 17 | 17 | | years. The program may provide for the review to take place in |
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| 18 | 18 | | phases, with a portion of the exemptions reviewed in each tax year. |
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| 19 | 19 | | SECTION 2. The chief appraiser of an appraisal district |
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| 20 | 20 | | shall develop and implement the program required by Section |
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| 21 | 21 | | 11.43(h-1), Tax Code, as added by this Act, not later than January |
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| 22 | 22 | | 1, 2024. The program must provide that the first five-year review |
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| 23 | 23 | | cycle required by that section begins on that date. |
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| 24 | 24 | | SECTION 3. This Act takes effect September 1, 2023. |
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| 25 | 25 | | ______________________________ ______________________________ |
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| 26 | 26 | | President of the Senate Speaker of the House |
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| 27 | 27 | | I hereby certify that S.B. No. 1801 passed the Senate on |
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| 28 | 28 | | April 12, 2023, by the following vote: Yeas 31, Nays 0. |
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| 29 | 29 | | ______________________________ |
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| 30 | 30 | | Secretary of the Senate |
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| 31 | 31 | | I hereby certify that S.B. No. 1801 passed the House on |
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| 32 | 32 | | May 12, 2023, by the following vote: Yeas 138, Nays 2, |
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| 33 | 33 | | two present not voting. |
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| 34 | 34 | | ______________________________ |
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| 35 | 35 | | Chief Clerk of the House |
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| 36 | 36 | | Approved: |
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| 37 | 37 | | ______________________________ |
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| 38 | 38 | | Date |
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| 39 | 39 | | ______________________________ |
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| 40 | 40 | | Governor |
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