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House Bill 626 |
House Author: Workman et al. |
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Effective: 9-1-17 |
Senate Sponsor: Campbell |
House Bill 626 amends the Tax Code to extend the date by which a late application for a residence homestead property tax exemption is required to be accepted by a chief appraiser from one year after the delinquency date for the taxes on the homestead to two years after that date and to extend the date by which a late application for a disabled veterans property tax exemption is required to be accepted by a chief appraiser from one year after the delinquency date for the taxes on the eligible property to five years after that date. The bill imposes a deadline on the chief appraiser's duty to notify applicable property tax collectors regarding approval of a late application for a residence homestead exemption or disabled veterans exemption that occurs after approval of the appraisal records by the appraisal review board of not later than the 30th day after the date the late application is approved. The bill requires a collector to pay a refund due as a result of the approval of a late residence homestead exemption application not later than the 60th day after the date the chief appraiser notifies the collector of the approval of the exemption.