Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS. (a) By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under Section 11.13, or by May 1 or as soon thereafter as practicable in connection with residential property that does not qualify for an exemption under Section 11.13, the chief appraiser shall deliver a clear and understandable written notice to a property owner if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year.
(b) If a property owner has elected to receive notices by e-mail as provided by Section 1.086, the notice required by this section must be sent in that manner regardless of whether the information was also included in a notice under Section 25.19 and must be sent separately from any other notice sent to the property owner by the chief appraiser.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 30, eff. January 1, 2020.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 14, eff. September 1, 2021.
Structure Texas Statutes
Subtitle D - Appraisal and Assessment
Section 25.01. Preparation of Appraisal Records
Section 25.011. Special Appraisal Records
Section 25.02. Form and Content
Section 25.025. Confidentiality of Certain Home Address Information
Section 25.027. Restriction on Posting Information on Internet Website
Section 25.04. Separate Estates or Interests
Section 25.06. Property Encumbered by Possessory or Security Interest
Section 25.07. Leasehold and Other Possessory Interests in Exempt Property
Section 25.09. Condominiums and Planned Unit Developments
Section 25.10. Standing Timber
Section 25.11. Undivided Interests
Section 25.12. Mineral Interest
Section 25.13. Exempt Property Subject to Contract of Sale
Section 25.135. Qualifying Trusts
Section 25.16. Property Losing Exemption During Tax Year
Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries
Section 25.18. Periodic Reappraisals
Section 25.19. Notice of Appraised Value
Section 25.192. Notice of Residence Homestead Exemption Eligibility
Section 25.193. Notice of Certain Canceled or Reduced Exemptions
Section 25.195. Inspection by Property Owner
Section 25.20. Access by Taxing Units
Section 25.21. Omitted Property
Section 25.22. Submission for Review and Protest
Section 25.23. Supplemental Appraisal Records