84R10757 CJC-D
By: Rodriguez of Bexar H.B. No. 3202
A BILL TO BE ENTITLED
AN ACT
relating to the right of a disabled veteran to obtain a certificate
from the chief appraiser of an appraisal district stating whether
the veteran would be entitled to an exemption from ad valorem
taxation of property if the veteran were to acquire the property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
adding Section 11.49 to read as follows:
Sec. 11.49. EXEMPTION QUALIFICATION CERTIFICATE. (a) In
this section, "disabled veteran" has the meaning assigned by
Section 11.22.
(b) To facilitate the financing associated with the
acquisition of a property, a disabled veteran, before acquiring the
property, may request from the chief appraiser of the appraisal
district established for the county in which the property is
located a preliminary determination of whether the property if
acquired by the veteran would qualify for a total or partial
exemption from ad valorem taxation as a result of the veteran's
status as a disabled veteran. The request must be in writing and
must include the information that would be included in an
application for the applicable exemption for the property. Not
later than the 30th day after the date a request is submitted under
this subsection, the chief appraiser shall issue a written
preliminary determination for the property included in the request.
A preliminary determination does not affect the granting of an
exemption under this chapter.
SECTION 2. This Act takes effect September 1, 2015.