| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the deadline for filing an application for an |
|
|
allocation of the value of certain property for ad valorem tax |
|
|
purposes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 21.09(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) A person claiming an allocation must apply for the |
|
|
allocation each year the person claims the allocation. A person |
|
|
claiming an allocation must file a completed allocation application |
|
|
form before May [April] 1 and must provide the information required |
|
|
by the form. If the property was not on the appraisal roll in the |
|
|
preceding year, the deadline for filing the allocation application |
|
|
form is extended to the 30th day after the date of receipt of the |
|
|
notice of appraised value required by Section 25.19(a)(3). For |
|
|
good cause shown, the chief appraiser shall extend the deadline for |
|
|
filing an allocation application form by written order for a period |
|
|
not to exceed 30 days. |
|
|
SECTION 2. This Act applies only to the allocation of the |
|
|
value of property for ad valorem tax purposes for a tax year |
|
|
beginning on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2020. |