84R17729 CJC-F
	By: Raymond	H.B. No. 1463

	A BILL TO BE ENTITLED
	AN ACT
	relating to the procedure for canceling an exemption from ad
	valorem taxation of the residence homestead of an individual who is
	65 years of age or older.
	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), 23.54(e), 23.541(c), 23.55(e), 23.57(d),
	23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail.
	SECTION 2.  Section 11.43, Tax Code, is amended by amending
	Subsections (c) and (h) and adding Subsection (q) to read as
	follows:
	(c)  An exemption provided by Section 11.13, 11.131, 11.132,
	11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
	11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29, 11.30,
	11.31, or 11.315, 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, 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
	Subsection (q), if applicable.
	(h)  If the chief appraiser learns of any reason indicating
	that an exemption previously allowed should be canceled, the chief
	appraiser [he] shall investigate. Subject to Subsection (q), if the
	chief appraiser [If he] determines that the property should not be
	exempt, the chief appraiser [he] shall cancel the exemption and
	deliver written notice of the cancellation within five days after
	the date the exemption is canceled [he makes the cancellation].
	(q)  A chief appraiser may not cancel an exemption under
	Section 11.13 that is received by an individual who is 65 years of
	age or older without first providing written notice of the
	cancellation to the individual receiving the exemption. The notice
	must include a form on which the individual may indicate whether the
	individual is qualified to receive the exemption 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 to continue to allow the exemption. 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 cancel the exemption,
	but only after making a reasonable effort to locate the individual
	and determine whether the individual is qualified to receive the
	exemption. For purposes of this subsection, sending an additional
	notice of cancellation to the individual receiving the exemption
	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. This subsection does not apply to an
	exemption under Section 11.13(c) or (d) for an individual 65 years
	of age or older that is canceled because the chief appraiser
	determines that the individual receiving the exemption no longer
	owns the property subject to the exemption.
	SECTION 3.  The change in law made by this Act applies only
	to an action taken by a chief appraiser to cancel a residence
	homestead exemption from ad valorem taxation that is received by an
	individual who is 65 years of age or older on or after the effective
	date of this Act. An action taken by a chief appraiser to cancel a
	residence homestead exemption from ad valorem taxation that is
	received by an individual who is 65 years of age or older before the
	effective date of this Act is governed by the law in effect on the
	date the action was taken, and that law is continued in effect for
	that purpose.
	SECTION 4.  This Act takes effect September 1, 2015.