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A BILL TO BE ENTITLED
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AN ACT
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relating to the temporary exemption from ad valorem taxation of a |
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portion of the appraised value of certain property damaged by a |
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disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(s), Tax Code, is amended to read as |
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follows: |
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(s) A person who qualifies for an exemption under Section |
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11.35(b) must apply for the exemption not later than the 105th day |
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after the date the governor declares the area in which the person's |
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qualified property is located to be a disaster area. [A person who |
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qualifies for an exemption under Section 11.35(c) must apply for |
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the exemption not later than the 45th day after the date the |
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governing body of the taxing unit adopts the exemption.] The chief |
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appraiser may extend the deadline [deadlines] prescribed by this |
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subsection for good cause shown. |
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SECTION 2. Sections 11.35(c), (d), and (e), Tax Code, are |
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repealed. |
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SECTION 3. The change in law made by this Act applies only |
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to ad valorem taxes imposed for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2022. |