Bill Text: TX HB1463 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the procedure for canceling an exemption from ad valorem taxation of the residence homestead of an individual who is 65 years of age or older.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2015-06-16 - Effective on 9/1/15 [HB1463 Detail]
Download: Texas-2015-HB1463-Enrolled.html
H.B. No. 1463 |
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relating to the procedure for canceling an exemption from ad | ||
valorem taxation of the residence homestead of an individual who is | ||
65 years of age or older. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1.07(d), Tax Code, is amended to read as | ||
follows: | ||
(d) A notice required by Section 11.43(q), 11.45(d), | ||
23.44(d), 23.46(c), 23.54(e), 23.541(c), 23.55(e), 23.57(d), | ||
23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail. | ||
SECTION 2. Section 11.43, Tax Code, is amended by amending | ||
Subsections (c) and (h) and adding Subsection (q) to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, | ||
11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29, 11.30, | ||
11.31, or 11.315, once allowed, need not be claimed in subsequent | ||
years, and except as otherwise provided by Subsection (e), the | ||
exemption applies to the property until it changes ownership or the | ||
person's qualification for the exemption changes. However, the | ||
chief appraiser may require a person allowed one of the exemptions | ||
in a prior year to file a new application to confirm the person's | ||
current qualification for the exemption by delivering a written | ||
notice that a new application is required, accompanied by an | ||
appropriate application form, to the person previously allowed the | ||
exemption. If the person previously allowed the exemption is 65 | ||
years of age or older, the chief appraiser may not cancel the | ||
exemption due to the person's failure to file the new application | ||
unless the chief appraiser complies with the requirements of | ||
Subsection (q), if applicable. | ||
(h) If the chief appraiser learns of any reason indicating | ||
that an exemption previously allowed should be canceled, the chief | ||
appraiser [ |
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chief appraiser [ |
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exempt, the chief appraiser [ |
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deliver written notice of the cancellation within five days after | ||
the date the exemption is canceled [ |
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(q) A chief appraiser may not cancel an exemption under | ||
Section 11.13 that is received by an individual who is 65 years of | ||
age or older without first providing written notice of the | ||
cancellation to the individual receiving the exemption. The notice | ||
must include a form on which the individual may indicate whether the | ||
individual is qualified to receive the exemption and a | ||
self-addressed postage prepaid envelope with instructions for | ||
returning the form to the chief appraiser. The chief appraiser | ||
shall consider the individual's response on the form in determining | ||
whether to continue to allow the exemption. If the chief appraiser | ||
does not receive a response on or before the 60th day after the date | ||
the notice is mailed, the chief appraiser may cancel the exemption | ||
on or after the 30th day after the expiration of the 60-day period, | ||
but only after making a reasonable effort to locate the individual | ||
and determine whether the individual is qualified to receive the | ||
exemption. For purposes of this subsection, sending an additional | ||
notice of cancellation that includes, in bold font equal to or | ||
greater in size than the surrounding text, the date on which the | ||
chief appraiser is authorized to cancel the exemption to the | ||
individual receiving the exemption immediately after the | ||
expiration of the 60-day period by first class mail in an envelope | ||
on which is written, in all capital letters, "RETURN SERVICE | ||
REQUESTED," or another appropriate statement directing the United | ||
States Postal Service to return the notice if it is not deliverable | ||
as addressed, or providing the additional notice in another manner | ||
that the chief appraiser determines is appropriate, constitutes a | ||
reasonable effort on the part of the chief appraiser. This | ||
subsection does not apply to an exemption under Section 11.13(c) or | ||
(d) for an individual 65 years of age or older that is canceled | ||
because the chief appraiser determines that the individual | ||
receiving the exemption no longer owns the property subject to the | ||
exemption. | ||
SECTION 3. The change in law made by this Act applies only | ||
to an action taken by a chief appraiser to cancel a residence | ||
homestead exemption from ad valorem taxation that is received by an | ||
individual who is 65 years of age or older on or after the effective | ||
date of this Act. An action taken by a chief appraiser to cancel a | ||
residence homestead exemption from ad valorem taxation that is | ||
received by an individual who is 65 years of age or older before the | ||
effective date of this Act is governed by the law in effect on the | ||
date the action was taken, and that law is continued in effect for | ||
that purpose. | ||
SECTION 4. This Act takes effect September 1, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 1463 was passed by the House on April | ||
23, 2015, by the following vote: Yeas 139, Nays 0, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 1463 on May 23, 2015, by the following vote: Yeas 134, Nays 0, | ||
1 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 1463 was passed by the Senate, with | ||
amendments, on May 22, 2015, by the following vote: Yeas 30, Nays | ||
1. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |