By Chavez H.B. No. 1879
77R5075 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation for disabled
1-3 veterans and the surviving spouses and children of disabled
1-4 veterans and members of the armed forces who die on active duty.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.42, Tax Code, is amended by adding
1-7 Subsection (e) to read as follows:
1-8 (e) A person who initially qualifies for an exemption
1-9 authorized by Section 11.22 after January 1 of a tax year may
1-10 receive the exemption for the applicable portion of that tax year
1-11 immediately on qualification for the exemption.
1-12 SECTION 2. Sections 11.43(d) and (e), Tax Code, are amended
1-13 to read as follows:
1-14 (d) To receive an exemption the eligibility for which is
1-15 determined by the claimant's qualifications on January 1 of the tax
1-16 year, a person required to claim an exemption must file a completed
1-17 exemption application form before May 1 and must furnish the
1-18 information required by the form. A person who after January 1 of
1-19 a tax year acquires property that qualifies for an exemption
1-20 covered by Section 11.42(d) must apply for the exemption for the
1-21 applicable portion of that tax year before the first anniversary of
1-22 the date the person acquires the property. A person who initially
1-23 qualifies for an exemption covered by Section 11.42(e) after
1-24 January 1 of a tax year must apply for the exemption for the
2-1 applicable portion of that tax year before the first anniversary of
2-2 the date the person initially qualifies for the exemption. For
2-3 good cause shown the chief appraiser may extend the deadline for
2-4 filing an exemption application by written order for a single
2-5 period not to exceed 60 days.
2-6 (e) Except as provided by Section 11.422, 11.431, 11.433,
2-7 11.434, [or] 11.435, or 11.439 [of this code], if a person required
2-8 to apply for an exemption in a given year fails to file timely a
2-9 completed application form, the person may not receive the
2-10 exemption for that year.
2-11 SECTION 3. Subchapter C, Chapter 11, Tax Code, is amended
2-12 by adding Section 11.439 to read as follows:
2-13 Sec. 11.439. LATE APPLICATION FOR EXEMPTION FOR DISABLED
2-14 VETERANS AND SURVIVORS OF DISABLED VETERANS AND MEMBERS OF ARMED
2-15 SERVICES. (a) The chief appraiser shall accept and approve or
2-16 deny an application for an exemption under Section 11.22 after the
2-17 filing deadline provided by Section 11.43 if the application is
2-18 filed not later than the first anniversary of the earlier of:
2-19 (1) the date the taxes on the property were paid; or
2-20 (2) the date the taxes became delinquent.
2-21 (b) If a late application is approved after approval of the
2-22 appraisal records for the year for which the exemption is granted,
2-23 the chief appraiser shall notify the collector for each taxing unit
2-24 in which the property was taxable in that year. The collector
2-25 shall correct the taxing unit's tax roll to reflect the amount of
2-26 tax imposed on the property after applying the exemption and shall
2-27 deduct from the person's tax bill the amount of tax imposed on the
3-1 exempted portion of the property for that year. If the tax and any
3-2 related penalties and interest have been paid, the collector shall
3-3 pay to the person a refund of the tax imposed on the exempted
3-4 portion of the property and the corresponding portion of any
3-5 related penalties and interest paid. The collector shall pay the
3-6 refund not later than the 60th day after the date the chief
3-7 appraiser notifies the collector of the approval of the exemption.
3-8 No additional interest is due on the amount refunded.
3-9 SECTION 4. This Act takes effect September 1, 2001.