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A BILL TO BE ENTITLED
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AN ACT
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relating to late applications for certain exemptions from ad |
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valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.431, Tax Code, is amended to read as |
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follows: |
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Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a) |
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The chief appraiser shall accept and approve or deny an application |
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for a residence homestead exemption, including an exemption under |
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Section 11.131 or 11.132 for the residence homestead of a disabled |
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veteran or the surviving spouse of a disabled veteran or an |
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exemption under Section 11.133 for the residence homestead of the |
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surviving spouse of a member of the armed services of the United |
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States who is killed in action, after the deadline for filing it has |
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passed if it is filed not later than two years [one year] after the |
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delinquency date for the taxes on the homestead. |
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(b) If a late application is approved after approval of the |
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appraisal records by the appraisal review board, the chief |
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appraiser shall notify the collector for each unit in which the |
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residence is located not later than the 30th day after the date the |
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late application is approved. The collector shall deduct from the |
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person's tax bill the amount of tax imposed on the exempted amount |
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if the tax has not been paid. If the tax has been paid, the |
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collector shall refund the amount of tax imposed on the exempted |
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amount. The collector shall pay the refund not later than the 60th |
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day after the date the chief appraiser notifies the collector of the |
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approval of the exemption. A person is not required to apply for a |
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refund under this subsection to receive the refund. |
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SECTION 2. Section 11.439, Tax Code, is amended to read as |
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follows: |
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Sec. 11.439. LATE APPLICATION FOR DISABLED VETERANS |
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EXEMPTION. (a) The chief appraiser shall accept and approve or |
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deny an application for an exemption under Section 11.22 after the |
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filing deadline provided by Section 11.43 if the application is |
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filed not later than five years [one year] after the delinquency |
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date for the taxes on the property. |
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(b) If a late application is approved after approval of the |
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appraisal records for the year for which the exemption is granted, |
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the chief appraiser shall notify the collector for each taxing unit |
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in which the property was taxable in that year not later than the |
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30th day after the date the late application is approved. The |
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collector shall correct the taxing unit's tax roll to reflect the |
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amount of tax imposed on the property after applying the exemption |
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and shall deduct from the person's tax bill the amount of tax |
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imposed on the exempted portion of the property for that year. If |
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the tax and any related penalties and interest have been paid, the |
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collector shall pay to the person a refund of the tax imposed on the |
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exempted portion of the property and the corresponding portion of |
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any related penalties and interest paid. The collector shall pay |
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the refund not later than the 60th day after the date the chief |
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appraiser notifies the collector of the approval of the exemption. |
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[No additional interest is due on the amount refunded.] |
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SECTION 3. The changes in law made by this Act to Sections |
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11.431 and 11.439, Tax Code, apply only to an application for an |
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exemption filed under Section 11.431 or 11.439, Tax Code, for the |
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2016 tax year or a later tax year. |
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SECTION 4. This Act takes effect September 1, 2017. |
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