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A BILL TO BE ENTITLED
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AN ACT
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relating to late applications for exemptions from ad valorem |
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taxation for disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.431(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Section 11.439, the [The] chief |
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appraiser shall accept and approve or deny an application for a |
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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, an exemption |
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under Section 11.133 for the residence homestead of the surviving |
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spouse of a member of the armed services of the United States who is |
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killed in action, or an exemption under Section 11.134 for the |
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residence homestead of the surviving spouse of a first responder |
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who is killed or fatally injured in the line of duty,] after the |
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deadline for filing it has passed if it is filed not later than two |
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years after the delinquency date for the taxes on the homestead. |
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SECTION 2. The heading to Section 11.439, Tax Code, is |
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amended to read as follows: |
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Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED |
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VETERANS EXEMPTIONS [EXEMPTION]. |
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SECTION 3. Section 11.439(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for an exemption under Section 11.131 or 11.132 for the |
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residence homestead of a disabled veteran but not the surviving |
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spouse of the disabled veteran or Section 11.22 after the filing |
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deadline provided by Section 11.43 if the application is filed not |
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later than five years after the delinquency date for the taxes on |
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the property. |
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SECTION 4. The changes in law made by this Act apply only to |
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an application for an exemption filed for a tax year that begins on |
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or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2022. |