H.B. No. 2730 amends the Texas Tax Code to clarify the authority of the chief appraiser of an appraisal district regarding the exemption from ad valorem taxation for residence homesteads. The bill introduces new provisions that allow the chief appraiser to require individuals who have previously received an exemption to file a new application or confirm their current qualification for the exemption. Specifically, the chief appraiser must provide written notice to the individual, along with an application form, if they have reason to believe that the individual no longer qualifies for the exemption.

Additionally, the bill stipulates that the chief appraiser can only require a new application if they have attempted to verify the individual's qualification status, which may include checking the driver's license database. The chief appraiser must also inform the individual of the specific reasons for their belief that the exemption may no longer apply. This legislation aims to ensure that exemptions are accurately maintained while providing a clear process for verification. The act will take effect immediately upon receiving a two-thirds vote from both houses or on September 1, 2025, if that threshold is not met.

Statutes affected:
Introduced: Tax Code 11.43 (Tax Code 11)
House Committee Report: Tax Code 11.43 (Tax Code 11)
Engrossed: Tax Code 11.43 (Tax Code 11)
Senate Committee Report: Tax Code 11.43 (Tax Code 11)
Enrolled: Tax Code 11.43 (Tax Code 11)