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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for claiming an exemption from ad valorem |
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taxation of the property of a veteran's organization. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(a), (h) [11.23(h)], (j), or (j-1), 11.231, 11.254, 11.271, |
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11.29, 11.30, 11.31, or 11.315, once allowed, need not be claimed in |
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subsequent years, and except as otherwise provided by Subsection |
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(e), the exemption applies to the property until it changes |
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ownership or the person's qualification for the exemption changes. |
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However, the chief appraiser may require a person allowed one of the |
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exemptions in a prior year to file a new application to confirm the |
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person's current qualification for the exemption by delivering a |
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written notice that a new application is required, accompanied by |
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an appropriate application form, to the person previously allowed |
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the exemption. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2016. |