TX
Texas House Bill HB3499

Texas 2025 - 89th Regular

Texas House Bill HB3499

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the eligibility of an individual to receive an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

Impact

If passed, HB3499 will amend various sections of the Texas Tax Code to establish strict criteria regarding tax exemptions for properties occupied by registered sex offenders. The legislation will mandate chief appraisers to assess whether a claimed homestead exemption should be denied based on an individual's occupancy status. This amendment could add a layer of scrutiny to property appraisal processes and may impact tax revenues for local governments.

Summary

House Bill 3499 focuses on the eligibility criteria for receiving a homestead exemption from ad valorem taxation for individuals whose residence is occupied by a registered sex offender. The bill stipulates that no exemption will be granted if, on January 1 of the tax year, the property is determined to be occupied by a registered sex offender as defined in Chapter 62 of the Code of Criminal Procedure. This measure is intended to increase the stringency of tax exemptions linked to property occupancy and the legal status of its residents.

Contention

Notable points of contention may arise regarding the implications of this bill on property rights and local governance. Critics may argue that the bill disproportionately punishes property owners who may not be aware of the status of occupants within their homes. The requirement for chief appraisers to actively check registries could also place additional burdens on local appraisal offices and may inadvertently affect property values and marketability for those impacted.

Texas Constitutional Statutes Affected

Code Of Criminal Procedure

  • Chapter 62. Sex Offender Registration Program
    • Section: New Section
    • Section: New Section

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: 43

Latest HB3499 Activity

Companion Bills

TX HJR159

Enabling for Proposing a constitutional amendment authorizing the legislature to prohibit an individual from receiving an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

Similar Bills

CA AB1885

Debtor exemptions: homestead exemption.

FL H1105

Rescinding a Homestead Exemption Application

CA SB832

Debtor exemptions: homestead exemption.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

FL H0775

Assessment of Homestead Property

NH HB304

Relative to labeling requirements for food produced in homestead kitchens.

TX HB862

Relating to the transfer of the limitation on school district, county, municipal, or junior college district ad valorem taxes on the residence homestead of a person who is elderly or disabled to a subsequent homestead of that person.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.