By Keffer H.B. No. 1392
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain ad valorem tax exemptions.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 11.43(c), Tax Code, is amended to read as
1-5 follows:
1-6 (c) An exemption provided by Section 11.13, 11.17, 11.18,
1-7 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30,
1-8 or 11.31 [of this code], once allowed, need not be claimed in
1-9 subsequent years, and except as otherwise provided by Subsection
1-10 (e) [of this section], the exemption applies to the property until
1-11 it changes ownership or the person's qualification for the
1-12 exemption changes. However, the chief appraiser may require a
1-13 person allowed one of the exemptions in a prior year to file a new
1-14 application to confirm the person's current qualification for the
1-15 exemption by delivering a written notice that a new application is
1-16 required, accompanied by an appropriate application form, to the
1-17 person previously allowed the exemption.
1-18 SECTION 2. Section 11.182, Tax Code, is amended by adding
1-19 Subsection (f) to read as follows:
1-20 (f) If any property owned by an organization receiving an
1-21 exemption under this section has been acquired or sold during the
1-22 preceding year, such organization shall file by March 31 of the
1-23 following year with the chief appraiser in the county in which the
1-24 relevant property is located, on a form promulgated by the
2-1 comptroller of public accounts, a list of such properties acquired
2-2 or sold during the preceding year.
2-3 SECTION 3. Section 11.182(c), Tax Code, is repealed.
2-4 SECTION 4. This Act takes effect January 1, 2002.