H.B. No. 3499 proposes amendments to the Texas Tax Code and the Code of Criminal Procedure regarding the eligibility for ad valorem tax exemptions on residence homesteads occupied by registered sex offenders. The bill introduces Article 62.0062, which mandates the Department of Public Safety to provide appraisal districts with an annual list of properties occupied by registered sex offenders as of January 1 each year. Additionally, it adds Section 11.136 to the Tax Code, stating that individuals cannot receive a tax exemption for their residence homestead if a registered sex offender occupies it on that date.

Furthermore, the bill amends Section 11.43 of the Tax Code to require chief appraisers to verify if a property address is on the list of registered sex offenders before issuing a notice of appraised value. If a property is found to be occupied by a registered sex offender, the chief appraiser must deny the exemption and notify the property owner. The property owner can contest this decision if they can prove that the registered sex offender did not occupy the residence on January 1. The bill is set to take effect on January 1, 2026, contingent upon the approval of a related constitutional amendment by voters.

Statutes affected:
Introduced: Tax Code 11.43 (Tax Code 11)