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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser of an appraisal |
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district to require a person to file a new application to confirm |
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the person's current qualification for the exemption from ad |
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valorem taxation of the total appraised value of the residence |
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homestead of a 100 percent disabled veteran. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by amending |
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Subsection (c) and adding Subsection (r) to read as follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, |
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11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27, |
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11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be |
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claimed in subsequent years, and except as otherwise provided by |
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Subsection (e), the exemption applies to the property until it |
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changes ownership or the person's qualification for the exemption |
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changes. However, except as provided by Subsection (r), the chief |
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appraiser may require a person allowed one of the exemptions in a |
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prior year to file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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If the person previously allowed the exemption is 65 years of age or |
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older, the chief appraiser may not cancel the exemption due to the |
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person's failure to file the new application unless the chief |
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appraiser complies with the requirements of Subsection (q), if |
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applicable. |
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(r) The chief appraiser may not require a person allowed an |
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exemption under Section 11.131 to file a new application to |
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determine the person's current qualification for the exemption if |
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the person has a permanent total disability determined by the |
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United States Department of Veterans Affairs under 38 C.F.R. |
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Section 4.15. |
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SECTION 2. This Act takes effect January 1, 2018. |