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TX HB3499
Bill
Status
2/27/2025
Primary Sponsor
Vincent Perez
Click for details
AI Summary
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Prohibits homeowners from receiving any residence homestead property tax exemption if a registered sex offender occupies the property on January 1 of the tax year
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Requires the Department of Public Safety to annually provide each county appraisal district with a list of addresses where registered sex offenders reside, with the list due by March 1 each year
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Chief appraisers must cross-reference homestead exemption applications against the sex offender address list and deny or cancel exemptions for matching properties
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Property owners may protest the denial or cancellation and can have the exemption reinstated by proving the sex offender lived in a separate structure or separately secured portion of the property not included in the homestead
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Takes effect January 1, 2026, contingent upon voter approval of a related constitutional amendment proposed by the 89th Legislature
Legislative Description
Relating to the eligibility of an individual to receive an exemption from ad valorem taxation of the individual's residence homestead if the homestead is occupied by a registered sex offender.
Property Interests
Last Action
Referred to Ways & Means
3/24/2025