6 | 4 | | AN ACT |
---|
7 | 5 | | relating to the procedure for claiming an exemption from ad valorem |
---|
8 | 6 | | taxation of the property of a veteran's organization. |
---|
9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
10 | 8 | | SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
---|
11 | 9 | | follows: |
---|
12 | 10 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
---|
13 | 11 | | 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
---|
14 | 12 | | 11.23(a), (h) [11.23(h)], (j), or (j-1), 11.231, 11.254, 11.271, |
---|
15 | 13 | | 11.29, 11.30, 11.31, or 11.315, once allowed, need not be claimed in |
---|
16 | 14 | | subsequent years, and except as otherwise provided by Subsection |
---|
17 | 15 | | (e), the exemption applies to the property until it changes |
---|
18 | 16 | | ownership or the person's qualification for the exemption changes. |
---|
19 | 17 | | However, the chief appraiser may require a person allowed one of the |
---|
20 | 18 | | exemptions in a prior year to file a new application to confirm the |
---|
21 | 19 | | person's current qualification for the exemption by delivering a |
---|
22 | 20 | | written notice that a new application is required, accompanied by |
---|
23 | 21 | | an appropriate application form, to the person previously allowed |
---|
24 | 22 | | the exemption. |
---|
25 | 23 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
---|
26 | 24 | | for a tax year beginning on or after the effective date of this Act. |
---|
27 | 25 | | SECTION 3. This Act takes effect January 1, 2016. |
---|
| 26 | + | ______________________________ ______________________________ |
---|
| 27 | + | President of the Senate Speaker of the House |
---|
| 28 | + | I hereby certify that S.B. No. 918 passed the Senate on |
---|
| 29 | + | April 28, 2015, by the following vote: Yeas 31, Nays 0. |
---|
| 30 | + | ______________________________ |
---|
| 31 | + | Secretary of the Senate |
---|
| 32 | + | I hereby certify that S.B. No. 918 passed the House on |
---|
| 33 | + | May 21, 2015, by the following vote: Yeas 145, Nays 0, one |
---|
| 34 | + | present not voting. |
---|
| 35 | + | ______________________________ |
---|
| 36 | + | Chief Clerk of the House |
---|
| 37 | + | Approved: |
---|
| 38 | + | ______________________________ |
---|
| 39 | + | Date |
---|
| 40 | + | ______________________________ |
---|
| 41 | + | Governor |
---|