Bill Text: TX HB2028 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the procedure for canceling a deferral or abatement of collection of ad valorem taxes on the residence homestead of an elderly person.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-12 - Returned to Local & Consent Calendars Comm. [HB2028 Detail]
Download: Texas-2017-HB2028-Introduced.html
| 85R1386 CJC-D | ||
| By: Goldman | H.B. No. 2028 | |
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| relating to the procedure for canceling a deferral or abatement of | ||
| collection of ad valorem taxes on the residence homestead of an | ||
| elderly person. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1.07(d), Tax Code, is amended to read as | ||
| follows: | ||
| (d) A notice required by Section 11.43(q), 11.45(d), | ||
| 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), | ||
| 23.551(a), 23.57(d), 23.76(e), 23.79(d), [ |
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| 33.06(h) must be sent by certified mail. | ||
| SECTION 2. Section 33.06, Tax Code, is amended by adding | ||
| Subsection (h) to read as follows: | ||
| (h) The chief appraiser may not make a determination that an | ||
| individual who is 65 years of age or older is no longer entitled to | ||
| receive a deferral or abatement under this section because the | ||
| property for which the deferral or abatement was obtained is no | ||
| longer the individual's principal residence without first | ||
| providing written notice to the individual stating that the chief | ||
| appraiser believes the property may no longer be the individual's | ||
| principal residence. The notice must include a form on which the | ||
| individual may indicate that the property remains the individual's | ||
| principal residence and a self-addressed postage prepaid envelope | ||
| with instructions for returning the form to the chief appraiser. | ||
| The chief appraiser shall consider the individual's response on the | ||
| form in determining whether the property remains the individual's | ||
| principal residence. If the chief appraiser does not receive a | ||
| response on or before the 60th day after the date the notice is | ||
| mailed, the chief appraiser may make a determination that the | ||
| property is no longer the individual's principal residence on or | ||
| after the 30th day after the expiration of the 60-day period, but | ||
| only after making a reasonable effort to locate the individual and | ||
| determine whether the property remains the individual's principal | ||
| residence. For purposes of this subsection, sending an additional | ||
| notice that includes, in bold font equal to or greater in size than | ||
| the surrounding text, the date on which the chief appraiser is | ||
| authorized to make the determination to the individual receiving | ||
| the deferral or abatement immediately after the expiration of the | ||
| 60-day period by first class mail in an envelope on which is | ||
| written, in all capital letters, "RETURN SERVICE REQUESTED," or | ||
| another appropriate statement directing the United States Postal | ||
| Service to return the notice if it is not deliverable as addressed, | ||
| or providing the additional notice in another manner that the chief | ||
| appraiser determines is appropriate, constitutes a reasonable | ||
| effort on the part of the chief appraiser. The chief appraiser may | ||
| include a notice required under this subsection in a notice | ||
| required under Section 11.43(q), if applicable. | ||
| SECTION 3. The change in law made by this Act applies only | ||
| to a determination by a chief appraiser that an individual who is 65 | ||
| years of age or older is no longer entitled to receive a deferral or | ||
| abatement of collection of ad valorem taxes under Section 33.06, | ||
| Tax Code, because the property for which the deferral or abatement | ||
| was obtained is no longer the individual's principal residence that | ||
| is made on or after the effective date of this Act. A determination | ||
| by a chief appraiser that an individual who is 65 years of age or | ||
| older is no longer entitled to receive a deferral or abatement of | ||
| collection of ad valorem taxes under Section 33.06, Tax Code, | ||
| because the property for which the deferral or abatement was | ||
| obtained is no longer the individual's principal residence that is | ||
| made before the effective date of this Act is governed by the law in | ||
| effect at the time the determination was made, and that law is | ||
| continued in effect for that purpose. | ||
| SECTION 4. This Act takes effect September 1, 2017. | ||
