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.

SB 2172 clarifies when Texas property appraisal districts can require homeowners with a homestead tax exemption to reapply or confirm their eligibility. It limits this requirement to cases where the chief appraiser has a specific reason to believe the homeowner no longer qualifies, and mandates written notice explaining that reason. The bill specifically protects seniors aged 65+ by preventing exemption cancellation solely for failing to submit a new application unless the appraiser follows strict notice procedures. This directly affects Texas homeowners currently receiving homestead tax exemptions, ensuring appraisal districts cannot arbitrarily demand renewal paperwork.