HB 3499

relating to the eligibility of an individual to receive an
exemption from ad valorem taxation of the individual's residence
homestead if the homestead is occupied by a registered sex
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter A, Chapter 62, Code of Criminal
Procedure, is amended by adding Article 62.0062 to read as follows:
Art. 62.0062.  INFORMATION PROVIDED TO APPRAISAL DISTRICT.
(a)  The department shall establish a procedure to annually provide
to the chief appraiser of each appraisal district a list containing
the address of each property located in the appraisal district that
an individual subject to the registration requirements of this
chapter has reported as the address at which the individual resides
(b)  The department shall provide the list required by
Subsection (a) to the chief appraiser of each appraisal district
not later than March 1 of each year.
SECTION 2.  Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.136 to read as follows:
Sec. 11.136.  RESIDENCE HOMESTEAD EXEMPTION PROHIBITED FOR
RESIDENCE OCCUPIED BY REGISTERED SEX OFFENDER.  Notwithstanding
Section 11.13, 11.131, 11.132, 11.133, or 11.134, an individual may
not receive an exemption from taxation of all or a portion of the
appraised value of the individual's residence homestead under this
subchapter in a tax year for which the chief appraiser determines
under Section 11.43(t) that a registered sex offender occupied the
individual's residence homestead on January 1. In this subsection,
"registered sex offender" means an individual who is subject to the
registration requirements of Chapter 62, Code of Criminal
SECTION 3.  Section 11.43, Tax Code, is amended by adding
Subsection (t) to read as follows:
(t)  Before delivering a notice of appraised value for real
property provided under Section 25.19, the chief appraiser shall
determine whether the address of the property appears on the list of
residence addresses of registered sex offenders provided to the
chief appraiser by the Department of Public Safety under Article
62.0062, Code of Criminal Procedure. Notwithstanding Subsection
(q), if the chief appraiser determines that the address of property
for which a residence homestead exemption has been claimed or
allowed appears on the list of residence addresses of registered
sex offenders, the chief appraiser shall deny the application or
cancel the exemption and deliver written notice of the denial or
cancellation with the notice of appraised value for the property
provided under Section 25.19.  In this subsection, "registered sex
offender" means an individual who is subject to the registration
requirements of Chapter 62, Code of Criminal Procedure.  A denial or
cancellation under this subsection is subject to protest by the
property owner and to appeal or judicial review as provided by
Subtitle F.  The chief appraiser shall grant the application or
reinstate the exemption if the property owner establishes that the
individual did not occupy the residence homestead on January 1,
including by demonstrating that:
(1)  the individual resided in a separate structure on
the property or in a separately secured and occupied portion of the
structure that includes the residence homestead; and
(2)  that separate structure or separate portion is not
part of the residence homestead for which the exemption was claimed
SECTION 4.  This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 5.  This Act takes effect January 1, 2026, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the legislature to prohibit an
individual from receiving an exemption from ad valorem taxation of
the individual's residence homestead if the homestead is occupied
by a registered sex offender is approved by the voters.  If that
amendment is not approved by the voters, this Act has no effect.