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.