| 1 | 1 | | 89R11512 CS-F |
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| 2 | 2 | | By: Darby H.B. No. 2730 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the authority of the chief appraiser of an appraisal |
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| 10 | 10 | | district to require a person allowed an exemption from ad valorem |
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| 11 | 11 | | taxation of a residence homestead to file a new application or |
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| 12 | 12 | | confirm the person's current qualification for the exemption. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 11.43, Tax Code, is amended by amending |
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| 15 | 15 | | Subsection (c) and adding Subsection (c-1) to read as follows: |
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| 16 | 16 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 17 | 17 | | 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
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| 18 | 18 | | 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
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| 19 | 19 | | 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or |
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| 20 | 20 | | 11.36, once allowed, need not be claimed in subsequent years, and |
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| 21 | 21 | | except as otherwise provided by Subsection (e), the exemption |
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| 22 | 22 | | applies to the property until it changes ownership or the person's |
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| 23 | 23 | | qualification for the exemption changes. However, except as |
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| 24 | 24 | | provided by Subsection (r), and subject to Subsection (c-1), the |
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| 25 | 25 | | chief appraiser may require a person allowed one of the exemptions |
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| 26 | 26 | | in a prior year to file a new application to confirm the person's |
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| 27 | 27 | | current qualification for the exemption by delivering a written |
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| 28 | 28 | | notice that a new application is required, accompanied by an |
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| 29 | 29 | | appropriate application form, to the person previously allowed the |
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| 30 | 30 | | exemption. If the person previously allowed the exemption is 65 |
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| 31 | 31 | | years of age or older, the chief appraiser may not cancel the |
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| 32 | 32 | | exemption due to the person's failure to file the new application |
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| 33 | 33 | | unless the chief appraiser complies with the requirements of |
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| 34 | 34 | | Subsection (q), if applicable. |
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| 35 | 35 | | (c-1) A chief appraiser may not require a person allowed a |
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| 36 | 36 | | residence homestead exemption under Section 11.13 to file a new |
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| 37 | 37 | | application or confirm the person's current qualification for the |
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| 38 | 38 | | exemption unless the chief appraiser: |
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| 39 | 39 | | (1) has reason to believe the person no longer |
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| 40 | 40 | | qualifies for the exemption; and |
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| 41 | 41 | | (2) delivers written notice, accompanied by an |
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| 42 | 42 | | appropriate application form, to the person stating: |
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| 43 | 43 | | (A) the chief appraiser believes the person may |
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| 44 | 44 | | no longer qualify for the exemption; and |
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| 45 | 45 | | (B) the specific reason for the chief appraiser's |
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| 46 | 46 | | belief. |
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| 47 | 47 | | SECTION 2. It is the intent of the 89th Legislature, Regular |
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| 48 | 48 | | Session, 2025, that the amendments made by this Act be harmonized |
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| 49 | 49 | | with another Act of the 89th Legislature, Regular Session, 2025, |
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| 50 | 50 | | relating to nonsubstantive additions to and corrections in enacted |
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| 51 | 51 | | codes. |
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| 52 | 52 | | SECTION 3. This Act takes effect September 1, 2025. |
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