HB2730 - Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.

      H.B. No. 2730         AN ACT   relating to the authority of the chief appraiser of an appraisal   district to require a person allowed an exemption from ad valorem   taxation of a residence homestead to file a new application or   confirm the person's current qualification for the exemption.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.43, Tax Code, is amended by amending   Subsection (c) and adding Subsection (c-1) to read as follows:          (c)  An exemption provided by Section 11.13, 11.131, 11.132,   11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,   11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,   11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or   11.36, once allowed, need not be claimed in subsequent years, and   except as otherwise provided by Subsection (e), the exemption   applies to the property until it changes ownership or the person's   qualification for the exemption changes. However, except as   provided by Subsection (r), and subject to Subsection (c-1), the   chief appraiser may require a person allowed one of the exemptions   in a prior year to file a new application to confirm the person's   current qualification for the exemption by delivering a written   notice that a new application is required, accompanied by an   appropriate application form, to the person previously allowed the   exemption. If the person previously allowed the exemption is 65   years of age or older, the chief appraiser may not cancel the   exemption due to the person's failure to file the new application   unless the chief appraiser complies with the requirements of   Subsection (q), if applicable.           (c-1)     A chief appraiser may not require a person allowed a   residence homestead exemption under Section 11.13 to file a new   application or confirm the person's current qualification for the   exemption unless the chief appraiser:                 (1)     has reason to believe the person no longer   qualifies for the exemption;                 (2)     has attempted to determine whether the person   still qualifies for the exemption, which may include searching the   driver's license database maintained by the Department of Public   Safety; and                 (3)     delivers written notice, accompanied by an   appropriate application form, to the person stating:                       (A)     the chief appraiser believes the person may   no longer qualify for the exemption; and                       (B)     the specific reason for the chief appraiser's   belief.          SECTION 2.  It is the intent of the 89th Legislature, Regular   Session, 2025, that the amendments made by this Act be harmonized   with another Act of the 89th Legislature, Regular Session, 2025,   relating to nonsubstantive additions to and corrections in enacted   codes.          SECTION 3.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution. If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2025.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 2730 was passed by the House on April   30, 2025, by the following vote:  Yeas 141, Nays 0, 1 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 2730 was passed by the Senate on May   9, 2025, by the following vote:  Yeas 31, Nays 0.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor