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Bill > HB2730


TX HB2730

TX 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.


summary

Introduced
02/12/2025
In Committee
05/06/2025
Crossed Over
04/30/2025
Passed
05/12/2025
Dead
Signed/Enacted/Adopted
05/24/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

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.

AI Summary

This bill modifies the Texas Tax Code to regulate how chief appraisers can require homestead exemption holders to file new applications or confirm their current qualification for the exemption. Specifically, for residence homestead exemptions, a chief appraiser can only request a new application if they have a legitimate reason to believe the homeowner no longer qualifies, have attempted to verify the qualification (such as by checking the driver's license database), and provide written notice that explains the specific reason for questioning the exemption. Previously, chief appraisers had broader discretion in requiring homeowners to reconfirm their exemption status. The bill aims to protect homeowners, particularly those 65 and older, from unnecessary bureaucratic burdens by limiting the circumstances under which they must prove their continued eligibility for a homestead tax exemption. The act is set to take effect immediately if it receives a two-thirds vote in the Texas Legislature, or on September 1, 2025, if it does not receive the immediate effect vote.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (8)

Last Action

Effective immediately (on 05/24/2025)

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