Texas HB3499 prohibits ad valorem tax exemptions for homesteads occupied by registered sex offenders.

Texas HB3499 amends the Tax Code to prohibit an individual from receiving an exemption from ad valorem taxation of their residence homestead if the homestead is occupied by a registered sex offender on January 1. The Department of Public Safety must annually provide appraisal districts with a list of addresses reported by registered sex offenders. If a chief appraiser determines that a residence homestead is occupied by a registered sex offender, they must deny or cancel the exemption and notify the property owner. The property owner can appeal this decision.

Texas HB3499 prohibits ad valorem tax exemptions for homesteads occupied by registered sex offenders.

Texas HB3499 amends the Tax Code to prohibit an individual from receiving an exemption from ad valorem taxation of their residence homestead if the homestead is occupied by a registered sex offender on January 1. The Department of Public Safety must annually provide appraisal districts with a list of addresses reported by registered sex offenders. If a chief appraiser determines that a residence homestead is occupied by a registered sex offender, they must deny or cancel the exemption and notify the property owner. The property owner can appeal this decision.