Texas Homestead Notice - Republic Title

New Central Appraisal District Procedures in Texas You Need to Know About

Beginning in 2024, a modification in the Texas Tax Code requires all Central Appraisal Districts to verify a property owner’s eligibility to continue to receive their homestead exemption. For most districts, this will consist of a review every five years, potentially necessitating some homeowners to reapply for their exemption. Should you receive notification from your Central Appraisal District, it’s crucial not to disregard it. Take proactive measures to confirm your eligibility and ensure ongoing access to the advantages provided by the homestead exemption.

What changed?

The new HMS law require the CAD to put a procedure in place to confirm exemptions are still applicable at minimum once every five years.

SECTION 1. Section 11.43, Tax Code, is amended by adding Subsection (h-1) to read as follows:

(h-1) The chief appraiser of an appraisal district shall develop a program for the periodic review of each residence homestead exemption granted by the district under Section 11.13 to confirm that the recipient of the exemption still qualifies for the exemption. The program must require the chief appraiser to review each residence homestead exemption at least once every five tax years. The program may provide for the review to take place in phases, with a portion of the exemptions reviewed in each tax year.

SECTION 2. The chief appraiser of an appraisal district shall develop and implement the program required by Section 11.43(h-1), Tax Code, as added by this Act, not later than January 1, 2024. The program must provide that the first five-year review cycle required by that section begins on that date.

SECTION 3. This Act takes effect September 1, 2023

What didn’t change?

Duty to notify- Property owner must notify the chief appraiser in writing before May 1 of the year after his or her right to this exemption ends.
No requirement to refile annually- Property owner does not need to reapply annually, but must reapply if the chief appraiser requires additional information or reapplication.

What does that mean to me?

In an effort for CAD to verify applicable exemptions, homeowners may receive requests by the chief appraiser to reapply for the existing exemptions. Failure to not respond to these requests may result in a loss of all exemptions for the current calendar year and future years. Do not ignore requests from the CAD for reapplication or additional information.

What documentation may be required?

Along with a completed application. “Attach a copy of property owner’s driver’s license or state-issued personal identification certificate. The address listed on the driver’s license or state-issued personal identification certificate must correspond to the property address for which the exemption is requested. Property owners who reside in certain facilities or participate in a certain address confidentiality program may be exempt from this requirement. The chief appraiser may waive the requirements for certain active duty U.S. armed services members or their spouses or holders of certain driver’s licenses.”

Are you sure this isn’t fraud?

If you are concerned the request is fraudulent, please contact the CAD at the numbers below. Remember there is NO fee to apply for exemptions or reapply for exemptions.

For more information, check out our Texas Tax Exemptions flyer.