By: Workman, et al. (Senate Sponsor - Campbell) H.B. No. 626
(In the Senate - Received from the House May 3, 2017;
May 5, 2017, read first time and referred to Committee on Finance;
May 11, 2017, reported favorably by the following vote: Yeas 10,
Nays 0; May 11, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to late applications for certain exemptions from ad
valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.431, Tax Code, is amended to read as
follows:
Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a)
The chief appraiser shall accept and approve or deny an application
for a residence homestead exemption, including an exemption under
Section 11.131 or 11.132 for the residence homestead of a disabled
veteran or the surviving spouse of a disabled veteran or an
exemption under Section 11.133 for the residence homestead of the
surviving spouse of a member of the armed services of the United
States who is killed in action, after the deadline for filing it has
passed if it is filed not later than two years [one year] after the
delinquency date for the taxes on the homestead.
(b) If a late application is approved after approval of the
appraisal records by the appraisal review board, the chief
appraiser shall notify the collector for each unit in which the
residence is located not later than the 30th day after the date the
late application is approved. The collector shall deduct from the
person's tax bill the amount of tax imposed on the exempted amount
if the tax has not been paid. If the tax has been paid, the
collector shall refund the amount of tax imposed on the exempted
amount. The collector shall pay the refund not later than the 60th
day after the date the chief appraiser notifies the collector of the
approval of the exemption. A person is not required to apply for a
refund under this subsection to receive the refund.
SECTION 2. Section 11.439, Tax Code, is amended to read as
follows:
Sec. 11.439. LATE APPLICATION FOR DISABLED VETERANS
EXEMPTION. (a) The chief appraiser shall accept and approve or
deny an application for an exemption under Section 11.22 after the
filing deadline provided by Section 11.43 if the application is
filed not later than five years [one year] after the delinquency
date for the taxes on the property.
(b) If a late application is approved after approval of the
appraisal records for the year for which the exemption is granted,
the chief appraiser shall notify the collector for each taxing unit
in which the property was taxable in that year not later than the
30th day after the date the late application is approved. The
collector shall correct the taxing unit's tax roll to reflect the
amount of tax imposed on the property after applying the exemption
and shall deduct from the person's tax bill the amount of tax
imposed on the exempted portion of the property for that year. If
the tax and any related penalties and interest have been paid, the
collector shall pay to the person a refund of the tax imposed on the
exempted portion of the property and the corresponding portion of
any related penalties and interest paid. The collector shall pay
the refund not later than the 60th day after the date the chief
appraiser notifies the collector of the approval of the exemption.
[No additional interest is due on the amount refunded.]
SECTION 3. The changes in law made by this Act to Sections
11.431 and 11.439, Tax Code, apply only to an application for an
exemption filed under Section 11.431 or 11.439, Tax Code, for the
2016 tax year or a later tax year.
SECTION 4. This Act takes effect September 1, 2017.
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