Texas 2017 - 85th Regular

Texas House Bill HB626 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Workman, et al. (Senate Sponsor - Campbell) H.B. No. 626
2		-	(In the Senate - Received from the House May 3, 2017;
3		-	May 5, 2017, read first time and referred to Committee on Finance;
4		-	May 11, 2017, reported favorably by the following vote: Yeas 10,
5		-	Nays 0; May 11, 2017, sent to printer.)
6		-	Click here to see the committee vote
	1	+	H.B. No. 626
7	2
8	3
9		-	A BILL TO BE ENTITLED
10	4		AN ACT
11	5		relating to late applications for certain exemptions from ad
12	6		valorem taxation.
13	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	8		SECTION 1. Section 11.431, Tax Code, is amended to read as
15	9		follows:
16	10		Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a)
17	11		The chief appraiser shall accept and approve or deny an application
18	12		for a residence homestead exemption, including an exemption under
19	13		Section 11.131 or 11.132 for the residence homestead of a disabled
20	14		veteran or the surviving spouse of a disabled veteran or an
21	15		exemption under Section 11.133 for the residence homestead of the
22	16		surviving spouse of a member of the armed services of the United
23	17		States who is killed in action, after the deadline for filing it has
24	18		passed if it is filed not later than two years [one year] after the
25	19		delinquency date for the taxes on the homestead.
26	20		(b) If a late application is approved after approval of the
27	21		appraisal records by the appraisal review board, the chief
28	22		appraiser shall notify the collector for each unit in which the
29	23		residence is located not later than the 30th day after the date the
30	24		late application is approved. The collector shall deduct from the
31	25		person's tax bill the amount of tax imposed on the exempted amount
32	26		if the tax has not been paid. If the tax has been paid, the
33	27		collector shall refund the amount of tax imposed on the exempted
34	28		amount. The collector shall pay the refund not later than the 60th
35	29		day after the date the chief appraiser notifies the collector of the
36	30		approval of the exemption. A person is not required to apply for a
37	31		refund under this subsection to receive the refund.
38	32		SECTION 2. Section 11.439, Tax Code, is amended to read as
39	33		follows:
40	34		Sec. 11.439. LATE APPLICATION FOR DISABLED VETERANS
41	35		EXEMPTION. (a) The chief appraiser shall accept and approve or
42	36		deny an application for an exemption under Section 11.22 after the
43	37		filing deadline provided by Section 11.43 if the application is
44	38		filed not later than five years [one year] after the delinquency
45	39		date for the taxes on the property.
46	40		(b) If a late application is approved after approval of the
47	41		appraisal records for the year for which the exemption is granted,
48	42		the chief appraiser shall notify the collector for each taxing unit
49	43		in which the property was taxable in that year not later than the
50	44		30th day after the date the late application is approved. The
51	45		collector shall correct the taxing unit's tax roll to reflect the
52	46		amount of tax imposed on the property after applying the exemption
53	47		and shall deduct from the person's tax bill the amount of tax
54	48		imposed on the exempted portion of the property for that year. If
55	49		the tax and any related penalties and interest have been paid, the
56	50		collector shall pay to the person a refund of the tax imposed on the
57	51		exempted portion of the property and the corresponding portion of
58	52		any related penalties and interest paid. The collector shall pay
59	53		the refund not later than the 60th day after the date the chief
60	54		appraiser notifies the collector of the approval of the exemption.
61	55		[No additional interest is due on the amount refunded.]
62	56		SECTION 3. The changes in law made by this Act to Sections
63	57		11.431 and 11.439, Tax Code, apply only to an application for an
64	58		exemption filed under Section 11.431 or 11.439, Tax Code, for the
65	59		2016 tax year or a later tax year.
66	60		SECTION 4. This Act takes effect September 1, 2017.
67		-	* * * * *
	61	+	______________________________ ______________________________
	62	+	President of the Senate Speaker of the House
	63	+	I certify that H.B. No. 626 was passed by the House on May 3,
	64	+	2017, by the following vote: Yeas 144, Nays 0, 1 present, not
	65	+	voting.
	66	+	______________________________
	67	+	Chief Clerk of the House
	68	+	I certify that H.B. No. 626 was passed by the Senate on May
	69	+	19, 2017, by the following vote: Yeas 31, Nays 0.
	70	+	______________________________
	71	+	Secretary of the Senate
	72	+	APPROVED: _____________________
	73	+	Date
	74	+	_____________________
	75	+	Governor