78R6750 SMH-F

By:  Gattis                                                       H.B. No. 2147



A BILL TO BE ENTITLED

AN ACT

relating to the filing of a late application for a residence 
homestead exemption from ad valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.431(a), Tax Code, is amended to read 
as follows:      
	(a)  The chief appraiser shall accept and approve or deny an 
application for a residence homestead exemption after the deadline 
for filing it has passed if it is filed not later than one year after 
the delinquency date for the taxes on the homestead [were paid or 
became delinquent, whichever is earlier].
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.