H.B. No. 1101
AN ACT
relating to the authority of the chief appraiser of an appraisal
district to require a person to file a new application to confirm
the person's current qualification for the exemption from ad
valorem taxation of the total appraised value of the residence
homestead of a 100 percent disabled veteran.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by amending
Subsection (c) and adding Subsection (r) to read as follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21,
11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27,
11.271, 11.29, 11.30, 11.31, or 11.315, once allowed, need not be
claimed in subsequent years, and except as otherwise provided by
Subsection (e), the exemption applies to the property until it
changes ownership or the person's qualification for the exemption
changes. However, except as provided by Subsection (r), the chief
appraiser may require a person allowed one of the exemptions in a
prior year to file a new application to confirm the person's current
qualification for the exemption by delivering a written notice that
a new application is required, accompanied by an appropriate
application form, to the person previously allowed the exemption.
If the person previously allowed the exemption is 65 years of age or
older, the chief appraiser may not cancel the exemption due to the
person's failure to file the new application unless the chief
appraiser complies with the requirements of Subsection (q), if
applicable.
(r) The chief appraiser may not require a person allowed an
exemption under Section 11.131 to file a new application to
determine the person's current qualification for the exemption if
the person has a permanent total disability determined by the
United States Department of Veterans Affairs under 38 C.F.R.
Section 4.15.
SECTION 2. This Act takes effect January 1, 2018.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1101 was passed by the House on April
28, 2017, by the following vote: Yeas 131, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1101 was passed by the Senate on May
17, 2017, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor