By: Burton, Garcia, Hall S.B. No. 448
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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), [or] 23.85(d), or
  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.