| 1 | 1 | | 89R9884 DRS-D |
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| 2 | 2 | | By: Perez of El Paso H.B. No. 3499 |
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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 eligibility of an individual to receive an |
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| 10 | 10 | | exemption from ad valorem taxation of the individual's residence |
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| 11 | 11 | | homestead if the homestead is occupied by a registered sex |
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| 12 | 12 | | offender. |
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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. Subchapter A, Chapter 62, Code of Criminal |
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| 15 | 15 | | Procedure, is amended by adding Article 62.0062 to read as follows: |
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| 16 | 16 | | Art. 62.0062. INFORMATION PROVIDED TO APPRAISAL DISTRICT. |
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| 17 | 17 | | (a) The department shall establish a procedure to annually provide |
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| 18 | 18 | | to the chief appraiser of each appraisal district a list containing |
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| 19 | 19 | | the address of each property located in the appraisal district that |
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| 20 | 20 | | an individual subject to the registration requirements of this |
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| 21 | 21 | | chapter has reported as the address at which the individual resides |
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| 22 | 22 | | on January 1 of that year. |
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| 23 | 23 | | (b) The department shall provide the list required by |
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| 24 | 24 | | Subsection (a) to the chief appraiser of each appraisal district |
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| 25 | 25 | | not later than March 1 of each year. |
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| 26 | 26 | | SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 27 | 27 | | adding Section 11.136 to read as follows: |
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| 28 | 28 | | Sec. 11.136. RESIDENCE HOMESTEAD EXEMPTION PROHIBITED FOR |
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| 29 | 29 | | RESIDENCE OCCUPIED BY REGISTERED SEX OFFENDER. Notwithstanding |
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| 30 | 30 | | Section 11.13, 11.131, 11.132, 11.133, or 11.134, an individual may |
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| 31 | 31 | | not receive an exemption from taxation of all or a portion of the |
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| 32 | 32 | | appraised value of the individual's residence homestead under this |
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| 33 | 33 | | subchapter in a tax year for which the chief appraiser determines |
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| 34 | 34 | | under Section 11.43(t) that a registered sex offender occupied the |
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| 35 | 35 | | individual's residence homestead on January 1. In this subsection, |
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| 36 | 36 | | "registered sex offender" means an individual who is subject to the |
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| 37 | 37 | | registration requirements of Chapter 62, Code of Criminal |
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| 38 | 38 | | Procedure. |
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| 39 | 39 | | SECTION 3. Section 11.43, Tax Code, is amended by adding |
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| 40 | 40 | | Subsection (t) to read as follows: |
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| 41 | 41 | | (t) Before delivering a notice of appraised value for real |
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| 42 | 42 | | property provided under Section 25.19, the chief appraiser shall |
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| 43 | 43 | | determine whether the address of the property appears on the list of |
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| 44 | 44 | | residence addresses of registered sex offenders provided to the |
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| 45 | 45 | | chief appraiser by the Department of Public Safety under Article |
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| 46 | 46 | | 62.0062, Code of Criminal Procedure. Notwithstanding Subsection |
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| 47 | 47 | | (q), if the chief appraiser determines that the address of property |
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| 48 | 48 | | for which a residence homestead exemption has been claimed or |
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| 49 | 49 | | allowed appears on the list of residence addresses of registered |
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| 50 | 50 | | sex offenders, the chief appraiser shall deny the application or |
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| 51 | 51 | | cancel the exemption and deliver written notice of the denial or |
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| 52 | 52 | | cancellation with the notice of appraised value for the property |
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| 53 | 53 | | provided under Section 25.19. In this subsection, "registered sex |
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| 54 | 54 | | offender" means an individual who is subject to the registration |
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| 55 | 55 | | requirements of Chapter 62, Code of Criminal Procedure. A denial or |
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| 56 | 56 | | cancellation under this subsection is subject to protest by the |
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| 57 | 57 | | property owner and to appeal or judicial review as provided by |
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| 58 | 58 | | Subtitle F. The chief appraiser shall grant the application or |
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| 59 | 59 | | reinstate the exemption if the property owner establishes that the |
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| 60 | 60 | | individual did not occupy the residence homestead on January 1, |
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| 61 | 61 | | including by demonstrating that: |
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| 62 | 62 | | (1) the individual resided in a separate structure on |
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| 63 | 63 | | the property or in a separately secured and occupied portion of the |
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| 64 | 64 | | structure that includes the residence homestead; and |
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| 65 | 65 | | (2) that separate structure or separate portion is not |
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| 66 | 66 | | part of the residence homestead for which the exemption was claimed |
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| 67 | 67 | | or received. |
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| 68 | 68 | | SECTION 4. This Act applies only to ad valorem taxes imposed |
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| 69 | 69 | | for a tax year beginning on or after the effective date of this Act. |
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| 70 | 70 | | SECTION 5. This Act takes effect January 1, 2026, but only |
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| 71 | 71 | | if the constitutional amendment proposed by the 89th Legislature, |
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| 72 | 72 | | Regular Session, 2025, authorizing the legislature to prohibit an |
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| 73 | 73 | | individual from receiving an exemption from ad valorem taxation of |
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| 74 | 74 | | the individual's residence homestead if the homestead is occupied |
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| 75 | 75 | | by a registered sex offender is approved by the voters. If that |
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| 76 | 76 | | amendment is not approved by the voters, this Act has no effect. |
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