Bill Status of HB3222 98th General Assembly
Short Description: PROP TX-SENIOR EXEMPTION
Rep. Fred Crespo
| 12/3/2014||House||Session Sine Die|
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Property Tax Code. Provides that each local registrar shall transmit monthly to each chief county assessment officer a copy of the death certificate of each resident of the chief county assessment officer's county who (i) died during the previous month and (ii) was 65 years of age or older at the time of his or her death. Amends the Property Tax Code. Provides that, if a person qualifies for the Senior Citizens Homestead Exemption, that person need not reapply. Provides that the chief county assessment officer shall review each death certificate transmitted to that chief county assessment officer to determine whether the decedent was, at the time of his or her death, an owner of record of property that received a Senior Citizens Homestead Exemption in the previous taxable year. Provides that, if the decedent is the only owner of record who qualifies for the exemption under this Section, then the exemption shall not be renewed for subsequent assessment years unless another qualified person reapplies for the exemption. Effective immediately.