Texas SB2172 amends the Tax Code to restrict the chief appraiser's authority to require a new application for residence homestead tax exemptions.

Texas SB2172 amends the Tax Code to limit the chief appraiser's authority regarding residence homestead tax exemptions. The bill specifies that a chief appraiser cannot require a person to file a new application or confirm their current qualification for the exemption unless the chief appraiser has reason to believe the person no longer qualifies and delivers written notice with an application form. For individuals aged 65 or older, the exemption cannot be canceled due to failure to file a new application unless specific requirements are met.

Texas SB2172 amends the Tax Code to restrict the chief appraiser's authority to require a new application for residence homestead tax exemptions.

Texas SB2172 amends the Tax Code to limit the chief appraiser's authority regarding residence homestead tax exemptions. The bill specifies that a chief appraiser cannot require a person to file a new application or confirm their current qualification for the exemption unless the chief appraiser has reason to believe the person no longer qualifies and delivers written notice with an application form. For individuals aged 65 or older, the exemption cannot be canceled due to failure to file a new application unless specific requirements are met.