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.

HB 3499 prohibits property owners from receiving a homestead tax exemption if a registered sex offender occupied their residence on January 1. The bill requires the Texas Department of Public Safety to annually provide appraisers with a list of properties where registered sex offenders reside, by March 1 each year. Appraisers must then deny homestead exemptions for properties on this list unless the owner proves the offender did not occupy the home on January 1, such as by showing they lived in a separate structure. This directly affects Texas homeowners who claim homestead exemptions and could lose their tax savings if a registered sex offender resides there.