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Senate Bill 945 |
Senate Author: Bettencourt |
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Effective: 5-22-17 |
House Sponsor: Murphy |
Senate Bill 945 amends the Tax Code to authorize a chief appraiser to change a property tax appraisal roll at any time to correct an erroneous denial or cancellation of any residence homestead tax exemption if the applicant or recipient is disabled or is 65 or older, a residence homestead exemption authorized for the surviving spouse of an individual who had an age 65 or older exemption, a residence homestead exemption for a 100 percent or totally disabled veteran or the veteran's surviving spouse, or an exemption for a partially disabled veteran or the veteran's surviving spouse or certain surviving children.