HB 2730
AN ACT relating to the authority of the chief appraiser of an appraisal
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Allows chief appraisers in Texas to require homeowners to file a new application or confirm their qualification for property tax exemptions, but only if the appraiser has a specific reason to believe the homeowner may no longer qualify. For homeowners 65 and older, the chief appraiser cannot cancel their existing exemption unless they provide a detailed written notice explaining why the person may have become ineligible. The new rules aim to ensure fair and transparent property tax exemption processes while protecting homeowners from automatic disqualification.
Subject Areas
Bill Text
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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.43, Tax Code, is amended by amending Subsection (c) and adding Subsection (c-1) to read as follows: (c) An exemption provided by Section 11.13, 11.131, 11.132, 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or 11.36, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. However, except as provided by Subsection (r), and subject to Subsection (c-1), the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm the person's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption. If the person previously allowed the exemption is 65 years of age or older, the chief appraiser may not cancel the exemption due to the person's failure to file the new application unless the chief appraiser complies with the requirements of (c-1) A chief appraiser may not require a person allowed a residence homestead exemption under Section 11.13 to file a new application or confirm the person's current qualification for the exemption unless the chief appraiser: (1) has reason to believe the person no longer qualifies for the exemption; and (2) delivers written notice, accompanied by an appropriate application form, to the person stating: (A) the chief appraiser believes the person may no longer qualify for the exemption; and (B) the specific reason for the chief appraiser's SECTION 2. It is the intent of the 89th Legislature, Regular Session, 2025, that the amendments made by this Act be harmonized with another Act of the 89th Legislature, Regular Session, 2025, relating to nonsubstantive additions to and corrections in enacted SECTION 3. This Act takes effect September 1, 2025.
Bill History
Bill filed: AN ACT relating to the authority of the chief appraiser of an appraisal
Related Guides
Learn more about tracking Texas legislation and working with lobbyists.
How to Read & Track Texas Bills
Master bill numbering, understand legislative language, and learn effective tracking strategies.
Understanding Texas Legislative Deadlines
Navigate the 140-day session with critical calendar dates and filing deadlines.
How Laws Get Made in Texas
Follow a bill's journey from filing to the governor's desk through committees and floor votes.
When Should Your Business Hire a Lobbyist?
Discover the signs that your business needs professional advocacy at the Texas Capitol.