Bill Text: TX HB2747 | 2023-2024 | 88th Legislature | Comm Sub
Bill Title: Relating to a requirement that each appraisal district periodically confirm that recipients of residence homestead exemptions qualify for those exemptions.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2023-05-11 - Placed on General State Calendar [HB2747 Detail]
Download: Texas-2023-HB2747-Comm_Sub.html
| 88R6284 SHH-D | ||
| By: Darby, Shine, Craddick, Gervin-Hawkins, | H.B. No. 2747 | |
| Thierry | ||
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| relating to a requirement that each appraisal district periodically | ||
| confirm that recipients of residence homestead exemptions qualify | ||
| for those exemptions. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.43, Tax Code, is amended by adding | ||
| Subsection (h-1) to read as follows: | ||
| (h-1) The chief appraiser of an appraisal district shall | ||
| develop a program for the periodic review of each residence | ||
| homestead exemption granted by the district under Section 11.13 to | ||
| confirm that the recipient of the exemption still qualifies for the | ||
| exemption. The program must require the chief appraiser to review | ||
| each residence homestead exemption at least once every five tax | ||
| years. The program may provide for the review to take place in | ||
| phases, with a portion of the exemptions reviewed in each tax year. | ||
| SECTION 2. The chief appraiser of an appraisal district | ||
| shall develop and implement the program required by Section | ||
| 11.43(h-1), Tax Code, as added by this Act, not later than January | ||
| 1, 2024. The program must provide that the first five-year review | ||
| cycle required by that section begins on that date. | ||
| SECTION 3. This Act takes effect September 1, 2023. | ||
