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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for filing an application for an exemption |
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from ad valorem taxation of the residence homestead of a 100 percent |
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or totally disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 11.431, Tax Code, is |
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amended to read as follows: |
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Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION IN |
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GENERAL. |
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SECTION 2. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for a residence homestead exemption, including an |
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exemption under Section 11.131 for the residence homestead of the |
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surviving spouse of a disabled veteran, an exemption under Section |
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[or] 11.132 for the residence homestead of a disabled veteran or the |
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surviving spouse of a disabled veteran, or an exemption under |
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Section 11.132 for the residence homestead of the surviving spouse |
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of a member of the armed services of the United States who is killed |
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in action but not including an exemption under Section 11.131 for |
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the residence homestead of a disabled veteran, after the deadline |
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for filing it has passed if it is filed not later than one year after |
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the delinquency date for the taxes on the homestead. |
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SECTION 3. Subchapter C, Chapter 11, Tax Code, is amended by |
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adding Section 11.4311 to read as follows: |
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Sec. 11.4311. LATE APPLICATION FOR 100 PERCENT OR TOTALLY |
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DISABLED VETERAN HOMESTEAD EXEMPTION. (a) The chief appraiser |
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shall accept and approve or deny an application for an exemption |
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under Section 11.131 for the residence homestead of a 100 percent or |
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totally disabled veteran after the filing deadline provided by |
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Section 11.43 if the application is filed not later than one year |
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after the date on which the United States Department of Veterans |
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Affairs or its successor approves the veteran's disability |
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application. A disabled veteran is entitled to receive the |
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exemption for any tax year for which the veteran is determined by |
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the department to be eligible to receive 100 percent disability |
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compensation due to a service-connected disability and a rating of |
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100 percent disabled or individual unemployability and for which |
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the veteran is otherwise qualified for the exemption. |
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(b) If a late application is approved after approval of the |
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appraisal records for a year for which the exemption is granted, the |
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chief appraiser shall notify the collector for each taxing unit in |
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which the property was taxable in that year. The collector shall |
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deduct from the person's tax bill the amount of tax imposed on the |
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property for that year and any penalties and interest relating to |
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that tax if the tax and related penalties and interest have not been |
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paid. If the person paid the tax and related penalties and interest |
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on the property for a tax year for which an exemption is granted |
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under this section, the person is eligible for a refund of the tax, |
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penalties, and interest paid as provided by Section 31.11. The |
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deadline prescribed by Section 31.11(c) for applying for a refund |
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does not apply to a refund under this section. |
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SECTION 4. The change in law made by this Act applies only |
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to a late application for an exemption under Section 11.131, Tax |
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Code, filed on or after the effective date of this Act. A late |
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application for an exemption under Section 11.131, Tax Code, that |
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was filed before the effective date of this Act is governed by the |
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law in effect on the date the application was filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2015. |