Bill Text: TX SB1801 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Comm_Sub.html
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-Comm_Sub.html
By: Springer | S.B. No. 1801 | |
(In the Senate - Filed March 7, 2023; March 20, 2023, read | ||
first time and referred to Committee on Local Government; | ||
March 29, 2023, reported favorably by the following vote: Yeas 7, | ||
Nays 0; March 29, 2023, sent to printer.) | ||
|
||
|
||
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. | ||
* * * * * |