| 1 | 1 | | 85R974 CJC-D |
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| 2 | 2 | | By: Hall S.B. No. 97 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the deadline for filing an application for an exemption |
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| 8 | 8 | | from ad valorem taxation of the residence homestead of a 100 percent |
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| 9 | 9 | | or totally disabled veteran. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. The heading to Section 11.431, Tax Code, is |
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| 12 | 12 | | amended to read as follows: |
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| 13 | 13 | | Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION IN |
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| 14 | 14 | | GENERAL. |
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| 15 | 15 | | SECTION 2. Section 11.431(a), Tax Code, is amended to read |
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| 16 | 16 | | as follows: |
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| 17 | 17 | | (a) The chief appraiser shall accept and approve or deny an |
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| 18 | 18 | | application for a residence homestead exemption, including an |
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| 19 | 19 | | exemption under Section 11.131 for the residence homestead of the |
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| 20 | 20 | | surviving spouse of a disabled veteran, an exemption under Section |
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| 21 | 21 | | [or] 11.132 for the residence homestead of a disabled veteran or the |
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| 22 | 22 | | surviving spouse of a disabled veteran, or an exemption under |
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| 23 | 23 | | Section 11.133 for the residence homestead of the surviving spouse |
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| 24 | 24 | | of a member of the armed services of the United States who is killed |
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| 25 | 25 | | in action but not including an exemption under Section 11.131 for |
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| 26 | 26 | | the residence homestead of a disabled veteran, after the deadline |
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| 27 | 27 | | for filing it has passed if it is filed not later than one year after |
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| 28 | 28 | | the delinquency date for the taxes on the homestead. |
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| 29 | 29 | | SECTION 3. Subchapter C, Chapter 11, Tax Code, is amended by |
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| 30 | 30 | | adding Section 11.4311 to read as follows: |
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| 31 | 31 | | Sec. 11.4311. LATE APPLICATION FOR 100 PERCENT OR TOTALLY |
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| 32 | 32 | | DISABLED VETERAN HOMESTEAD EXEMPTION. (a) The chief appraiser |
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| 33 | 33 | | shall accept and approve or deny an application for an exemption |
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| 34 | 34 | | under Section 11.131 for the residence homestead of a 100 percent or |
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| 35 | 35 | | totally disabled veteran after the filing deadline provided by |
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| 36 | 36 | | Section 11.43 if the application is filed not later than one year |
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| 37 | 37 | | after the date on which the United States Department of Veterans |
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| 38 | 38 | | Affairs or its successor approves the veteran's disability |
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| 39 | 39 | | application. A disabled veteran is entitled to receive the |
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| 40 | 40 | | exemption for any tax year for which the veteran is determined by |
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| 41 | 41 | | the department to be eligible to receive 100 percent disability |
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| 42 | 42 | | compensation due to a service-connected disability and a rating of |
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| 43 | 43 | | 100 percent disabled or individual unemployability and for which |
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| 44 | 44 | | the veteran is otherwise qualified for the exemption. |
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| 45 | 45 | | (b) If a late application is approved after approval of the |
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| 46 | 46 | | appraisal records for a year for which the exemption is granted, the |
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| 47 | 47 | | chief appraiser shall notify the collector for each taxing unit in |
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| 48 | 48 | | which the property was taxable in that year. The collector shall |
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| 49 | 49 | | deduct from the person's tax bill the amount of tax imposed on the |
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| 50 | 50 | | property for that year and any penalties and interest relating to |
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| 51 | 51 | | that tax if the tax and related penalties and interest have not been |
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| 52 | 52 | | paid. If the person paid the tax and related penalties and interest |
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| 53 | 53 | | on the property for a tax year for which an exemption is granted |
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| 54 | 54 | | under this section, the person is eligible for a refund of the tax, |
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| 55 | 55 | | penalties, and interest paid as provided by Section 31.11. The |
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| 56 | 56 | | deadline prescribed by Section 31.11(c) for applying for a refund |
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| 57 | 57 | | does not apply to a refund under this section. |
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| 58 | 58 | | SECTION 4. The change in law made by this Act applies only |
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| 59 | 59 | | to a late application for an exemption under Section 11.131, Tax |
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| 60 | 60 | | Code, filed on or after the effective date of this Act. A late |
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| 61 | 61 | | application for an exemption under Section 11.131, Tax Code, that |
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| 62 | 62 | | was filed before the effective date of this Act is governed by the |
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| 63 | 63 | | law in effect on the date the application was filed, and the former |
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| 64 | 64 | | law is continued in effect for that purpose. |
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| 65 | 65 | | SECTION 5. This Act takes effect September 1, 2017. |
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