|
|
|
|
AN ACT
|
|
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 [he] shall investigate. Subject to Subsection (q), if the |
|
chief appraiser [If he] determines that the property should not be |
|
exempt, the chief appraiser [he] shall cancel the exemption and |
|
deliver written notice of the cancellation within five days after |
|
the date the exemption is canceled [he makes the cancellation]. |
|
(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 |