| 1 | 1 | | 84R7003 LEH-D |
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| 2 | 2 | | By: Otto H.B. No. 2260 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the procedure for claiming an exemption from ad valorem |
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| 8 | 8 | | taxation of the property of a veteran's organization. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 13 | 13 | | 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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| 14 | 14 | | 11.23(a), (h) [11.23(h)], (j), or (j-1), 11.231, 11.254, 11.271, |
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| 15 | 15 | | 11.29, 11.30, 11.31, or 11.315, once allowed, need not be claimed in |
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| 16 | 16 | | subsequent years, and except as otherwise provided by Subsection |
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| 17 | 17 | | (e), the exemption applies to the property until it changes |
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| 18 | 18 | | ownership or the person's qualification for the exemption |
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| 19 | 19 | | changes. However, the chief appraiser may require a person allowed |
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| 20 | 20 | | one of the exemptions in a prior year to file a new application to |
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| 21 | 21 | | confirm the person's current qualification for the exemption by |
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| 22 | 22 | | delivering a written notice that a new application is required, |
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| 23 | 23 | | accompanied by an appropriate application form, to the person |
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| 24 | 24 | | previously allowed the exemption. |
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| 25 | 25 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 26 | 26 | | for a tax year beginning on or after the effective date of this Act. |
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| 27 | 27 | | SECTION 3. This Act takes effect January 1, 2016. |
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