The bill amends Section 11.43 of the Texas Tax Code to clarify the authority of the chief appraiser in an appraisal district regarding the exemption from ad valorem taxation for residence homesteads. It allows 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. This requirement is contingent upon the chief appraiser delivering written notice to the individual, along with an appropriate application form, stating the reasons for the belief that the individual may no longer qualify for the exemption.

Additionally, the bill introduces a new subsection (c-1) that specifies conditions under which the chief appraiser can require a new application for the residence homestead exemption. Specifically, the chief appraiser must have reason to believe that the individual no longer qualifies for the exemption and must provide written notice detailing this belief and the specific reasons behind it. The bill aims to ensure that the process for confirming exemption qualifications is clear and fair, particularly for individuals aged 65 and older, who cannot have their exemptions canceled without proper notification and compliance with existing requirements. The act is set to take effect on September 1, 2025.

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