Relating to the authority of the chief appraiser of an appraisal district to require a person allowed an exemption from ad valorem taxation of a residence homestead to file a new application or confirm the person's current qualification for the exemption.

HB 2730 requires Texas chief appraisers to follow specific steps before asking homeowners with a homestead tax exemption to reapply or confirm their eligibility. It allows reconfirmation only if the appraiser has reason to believe the homeowner no longer qualifies (e.g., after checking databases like driver’s license records), and must provide written notice explaining the concern. The bill specifically protects homeowners aged 65+ from losing their exemption due to non-filing unless all required steps are followed. This directly affects Texas residents currently receiving homestead tax exemptions on their primary residences. The law took effect immediately upon the governor’s signature on May 24, 2025.