Bill > SB2172

This bill modifies the Texas Tax Code to limit the authority of chief appraisers in requiring homestead exemption holders to file new applications or confirm their exemption qualifications. Specifically, for residence homestead exemptions, a chief appraiser can only request a new application if they have a substantive reason to believe the homeowner no longer qualifies for the exemption. When requesting a new application, the chief appraiser must provide written notice that clearly states both their specific reason for doubting the homeowner's qualification and includes an appropriate application form. This change protects homeowners, particularly those 65 and older, from unnecessary administrative burdens by preventing chief appraisers from arbitrarily demanding exemption reconfirmation. The bill will take effect on September 1, 2025, and is intended to be harmonized with other legislative actions during the 89th Legislature's Regular Session in 2025. The primary goal is to streamline the process for maintaining homestead tax exemptions and provide more transparency in how these exemptions are reviewed.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2172