85(R) - 2017
Relating to the procedure for canceling a deferral or abatement of collection of ad valorem taxes on the residence homestead of an elderly person.
No significant fiscal implication to the State is anticipated.
SB 448 would require the chief appraiser to first provide written notice to a property owner, who is 65 years or older, stating the belief that the property may no longer be the individual's principle residence before cancelling the individual's tax deferral or abatement. If the chief appraiser does not receive a response by the 60th day after giving notice, they may make a determination that the property is no longer the individual's principal residence.
Vote Recommendation Notes
Texas Action supports this bill. SB 448 promotes our principles of limited government and personal responsibility by requiring chief appraisers to notify an individual of intentions to cancel tax deferral or abatement on property that is believed to no longer be an individual's primary residence. This notice requirement gives the property owner an opportunity to contest the cancellation and state that the home is in fact still their primary residence. This treats the process of notification of cancellation of tax deferrals the same as for notice of cancellation of tax exemptions and may help eliminate confusion for affected property owners. For these reasons we support SB 448.