85R7438 SMT-D
 
  By: Pickett H.B. No. 1101
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of the chief appraiser of an appraisal
  district to require a person to file a new application to confirm
  the person's current qualification for the exemption from ad
  valorem taxation of the total appraised value of the residence
  homestead of a 100 percent disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43, Tax Code, is amended by amending
  Subsection (c) and adding Subsection (r) to read as follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21,
  11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27,
  11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be
  claimed in subsequent years, and except as otherwise provided by
  Subsection (e), the exemption applies to the property until it
  changes ownership or the person's qualification for the exemption
  changes.  However, except as provided by Subsection (r), the chief
  appraiser may require a person allowed one of the exemptions in a
  prior year to file a new application to confirm the person's current
  qualification for the exemption by delivering a written notice that
  a new application is required, accompanied by an appropriate
  application form, to the person previously allowed the exemption.
  If the person previously allowed the exemption is 65 years of age or
  older, the chief appraiser may not cancel the exemption due to the
  person's failure to file the new application unless the chief
  appraiser complies with the requirements of Subsection (q), if
  applicable.
         (r)  The chief appraiser may not require a person allowed an
  exemption under Section 11.131 to file a new application to
  determine the person's current qualification for the exemption if
  the person has a permanent total disability determined by the
  United States Department of Veterans Affairs under 38 C.F.R.
  Section 4.15.
         SECTION 2.  This Act takes effect January 1, 2018.