Bill Text: TX SB1801 | 2023-2024 | 88th Legislature | Enrolled

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Bill Title: Relating to a requirement that each appraisal district periodically confirm that recipients of residence homestead exemptions qualify for those exemptions.

Spectrum: Slight Partisan Bill (Republican 4-2)

Status: (Passed) 2023-05-27 - Effective on 9/1/23 [SB1801 Detail]

Download: Texas-2023-SB1801-Enrolled.html

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S.B. No. 1801

AN ACT
relating to a requirement that each appraisal district periodically
confirm that recipients of residence homestead exemptions qualify
for those exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by adding
Subsection (h-1) to read as follows:
(h-1) The chief appraiser of an appraisal district shall
develop a program for the periodic review of each residence
homestead exemption granted by the district under Section 11.13 to
confirm that the recipient of the exemption still qualifies for the
exemption. The program must require the chief appraiser to review
each residence homestead exemption at least once every five tax
years. The program may provide for the review to take place in
phases, with a portion of the exemptions reviewed in each tax year.
SECTION 2. The chief appraiser of an appraisal district
shall develop and implement the program required by Section
11.43(h-1), Tax Code, as added by this Act, not later than January
1, 2024. The program must provide that the first five-year review
cycle required by that section begins on that date.
SECTION 3. This Act takes effect September 1, 2023.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1801 passed the Senate on
April 12, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1801 passed the House on
May 12, 2023, by the following vote: Yeas 138, Nays 2,
two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor