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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority to file an application for certain ad |
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valorem tax exemptions after the filing deadline if an exemption |
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for the property was previously canceled because it was erroneously |
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granted. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.436, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) Notwithstanding Section 11.43(d), if the chief |
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appraiser cancels an exemption erroneously granted for a tax year |
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for property that the organization believes qualified for an |
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exemption under Section 11.181(a) or 11.1825 in that tax year |
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instead of for the canceled exemption, the organization may apply |
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for the exemption under Section 11.181(a) or 11.1825 for that tax |
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year or any subsequent prior tax year not later than the seventh |
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anniversary of the date the chief appraiser canceled the previously |
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granted exemption. |
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SECTION 2. The change in law made by Section 11.436(a-1), |
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Tax Code, as added by this Act, applies to: |
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(1) an exemption that is canceled on or after the |
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effective date of this Act; or |
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(2) an exemption canceled before the effective date of |
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this Act for which a protest or appeal is pending on the effective |
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date of this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |