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 to confirm their current qualification for the exemption. This requirement can only be enacted if the chief appraiser has reason to believe that the individual no longer qualifies for the exemption and must be accompanied by written notice detailing the specific reasons for this belief.

Additionally, the bill introduces a new subsection (c-1) that stipulates the conditions under which a chief appraiser can mandate a new application for a residence homestead exemption. The chief appraiser must provide written notice and an appropriate application form to the individual, stating the reasons for the belief that the individual may no longer qualify. The bill aims to ensure that the process is transparent and fair, particularly for individuals aged 65 and older, who cannot have their exemption canceled without following specific requirements. The act is set to take effect on September 1, 2025.

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