By Lewis of Tarrant                                   H.B. No. 1591
         76R6419 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to late applications for certain ad valorem tax
 1-3     exemptions.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 11.431(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  The chief appraiser shall accept and approve or deny an
 1-8     application for a residence homestead exemption under Section 11.13
 1-9     after the filing deadline provided by Section 11.43 [for filing it
1-10     has passed] if the application [it] is filed not later than
1-11     December 31 of the fifth [one] year after the year in which [date]
1-12     the taxes for which the exemption is claimed were imposed [on the
1-13     homestead were paid or became delinquent, whichever is earlier].
1-14           SECTION 2.  Section 11.433(a), Tax Code, is amended to read
1-15     as follows:
1-16           (a)  The chief appraiser shall accept and approve or deny an
1-17     application for a religious organization [an] exemption under
1-18     Section 11.20 after the filing deadline provided by Section 11.43
1-19     if the application is filed not later than December 31 of the fifth
1-20     [sixth] year after the year in which the taxes for which the
1-21     exemption is claimed were imposed.
1-22           SECTION 3.  Section 11.434(a), Tax Code, is amended to read
1-23     as follows:
1-24           (a)  The chief appraiser shall accept or deny an application
 2-1     for a school [an] exemption under Section 11.21 [of this code]
 2-2     after the filing deadline provided by Section 11.43 [of this code]
 2-3     if the application is filed not later than December 31 of the fifth
 2-4     [sixth] year after the year in which the taxes for which the
 2-5     exemption is claimed were imposed.
 2-6           SECTION 4.  Section 11.435(a), Tax Code, is amended to read
 2-7     as follows:
 2-8           (a)  The chief appraiser shall accept and approve or deny an
 2-9     application for a charitable organization [an] exemption under
2-10     Section 11.18(d)(2) [of this code] after the filing deadline
2-11     provided by Section 11.43 [of this code] if the application is
2-12     filed not later than December 31 of the fifth [second] year after
2-13     the year in which the taxes for which the exemption is claimed were
2-14     imposed.
2-15           SECTION 5.  Section 11.438(a), Tax Code, is amended to read
2-16     as follows:
2-17           (a)  The chief appraiser shall accept and approve or deny an
2-18     application for a veteran's organization [an] exemption under
2-19     Section 11.23(a) after the filing deadline provided by Section
2-20     11.43 if the application is filed not later than December 31 of the
2-21     fifth [third] year after the year in which the taxes for which the
2-22     exemption is claimed were imposed.
2-23           SECTION 6.  Sections 11.433(e), 11.434(d), 11.435(e), and
2-24     11.438(d), Tax Code, are repealed.
2-25           SECTION 7.  The importance of this legislation and the
2-26     crowded condition of the calendars in both houses create an
2-27     emergency and an imperative public necessity that the
 3-1     constitutional rule requiring bills to be read on three several
 3-2     days in each house be suspended, and this rule is hereby suspended,
 3-3     and that this Act take effect and be in force from and after its
 3-4     passage, and it is so enacted.