Bill > HB3499

This bill establishes a new procedure to prevent registered sex offenders from receiving property tax exemptions for their residence homesteads. The Department of Public Safety will be required to annually provide each county appraisal district with a list of addresses where registered sex offenders reside as of January 1st, which must be submitted by March 1st. Chief appraisers will be obligated to cross-reference this list when processing residential property tax exemptions and deny or cancel any exemption for a property occupied by a registered sex offender on January 1st. However, property owners can protest this denial if they can prove the sex offender did not actually occupy the main residence, such as by demonstrating the offender lived in a separate, secured structure on the same property that is not part of the primary residence. The bill will only take effect on January 1, 2026, and is contingent upon voters approving a related constitutional amendment during the 2025 legislative session. The provisions will apply to property taxes for tax years beginning on or after the bill's effective date.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3499