HB3499 - Relating to the eligibility of an individual to receive an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.

  89R9884 DRS-D     By: Perez of El Paso H.B. No. 3499       A BILL TO BE ENTITLED   AN ACT   relating to the eligibility of an individual to receive an   exemption from ad valorem taxation of the individual's residence   homestead if the homestead is occupied by a registered sex   offender.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter A, Chapter 62, Code of Criminal   Procedure, is amended by adding Article 62.0062 to read as follows:           Art.   62.0062.     INFORMATION PROVIDED TO APPRAISAL DISTRICT.   (a) The department shall establish a procedure to annually provide   to the chief appraiser of each appraisal district a list containing   the address of each property located in the appraisal district that   an individual subject to the registration requirements of this   chapter has reported as the address at which the individual resides   on January 1 of that year.           (b)     The department shall provide the list required by   Subsection (a) to the chief appraiser of each appraisal district   not later than March 1 of each year.          SECTION 2.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.136 to read as follows:           Sec.   11.136.     RESIDENCE HOMESTEAD EXEMPTION PROHIBITED FOR   RESIDENCE OCCUPIED BY REGISTERED SEX OFFENDER. Notwithstanding   Section 11.13, 11.131, 11.132, 11.133, or 11.134, an individual may   not receive an exemption from taxation of all or a portion of the   appraised value of the individual's residence homestead under this   subchapter in a tax year for which the chief appraiser determines   under Section 11.43(t) that a registered sex offender occupied the   individual's residence homestead on January 1. In this subsection,   "registered sex offender" means an individual who is subject to the   registration requirements of Chapter 62, Code of Criminal   Procedure.          SECTION 3.  Section 11.43, Tax Code, is amended by adding   Subsection (t) to read as follows:           (t)     Before delivering a notice of appraised value for real   property provided under Section 25.19, the chief appraiser shall   determine whether the address of the property appears on the list of   residence addresses of registered sex offenders provided to the   chief appraiser by the Department of Public Safety under Article   62.0062, Code of Criminal Procedure. Notwithstanding Subsection   (q), if the chief appraiser determines that the address of property   for which a residence homestead exemption has been claimed or   allowed appears on the list of residence addresses of registered   sex offenders, the chief appraiser shall deny the application or   cancel the exemption and deliver written notice of the denial or   cancellation with the notice of appraised value for the property   provided under Section 25.19. In this subsection, "registered sex   offender" means an individual who is subject to the registration   requirements of Chapter 62, Code of Criminal Procedure. A denial or   cancellation under this subsection is subject to protest by the   property owner and to appeal or judicial review as provided by   Subtitle F. The chief appraiser shall grant the application or   reinstate the exemption if the property owner establishes that the   individual did not occupy the residence homestead on January 1,   including by demonstrating that:                 (1)     the individual resided in a separate structure on   the property or in a separately secured and occupied portion of the   structure that includes the residence homestead; and                 (2)     that separate structure or separate portion is not   part of the residence homestead for which the exemption was claimed   or received.            SECTION 4.  This Act applies only to ad valorem taxes imposed   for a tax year beginning on or after the effective date of this Act.          SECTION 5.  This Act takes effect January 1, 2026, but only   if the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing the legislature to prohibit an   individual from receiving an exemption from ad valorem taxation of   the individual's residence homestead if the homestead is occupied   by a registered sex offender is approved by the voters. If that   amendment is not approved by the voters, this Act has no effect.