| 1 | 1 | | 87R8215 RDS-D |
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| 2 | 2 | | By: Howard H.B. No. 4033 |
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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 late applications for exemptions from ad valorem |
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| 8 | 8 | | taxation for disabled veterans. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.431(a), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (a) Except as provided by Section 11.439, the [The] chief |
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| 13 | 13 | | appraiser shall accept and approve or deny an application for a |
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| 14 | 14 | | residence homestead exemption[, including an exemption under |
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| 15 | 15 | | Section 11.131 or 11.132 for the residence homestead of a disabled |
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| 16 | 16 | | veteran or the surviving spouse of a disabled veteran, an exemption |
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| 17 | 17 | | under Section 11.133 for the residence homestead of the surviving |
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| 18 | 18 | | spouse of a member of the armed services of the United States who is |
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| 19 | 19 | | killed in action, or an exemption under Section 11.134 for the |
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| 20 | 20 | | residence homestead of the surviving spouse of a first responder |
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| 21 | 21 | | who is killed or fatally injured in the line of duty,] after the |
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| 22 | 22 | | deadline for filing it has passed if it is filed not later than two |
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| 23 | 23 | | years after the delinquency date for the taxes on the homestead. |
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| 24 | 24 | | SECTION 2. The heading to Section 11.439, Tax Code, is |
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| 25 | 25 | | amended to read as follows: |
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| 26 | 26 | | Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED |
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| 27 | 27 | | VETERANS EXEMPTIONS [EXEMPTION]. |
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| 28 | 28 | | SECTION 3. Section 11.439(a), Tax Code, is amended to read |
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| 29 | 29 | | as follows: |
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| 30 | 30 | | (a) The chief appraiser shall accept and approve or deny an |
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| 31 | 31 | | application for an exemption under Section 11.131 or 11.132 for the |
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| 32 | 32 | | residence homestead of a disabled veteran but not the surviving |
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| 33 | 33 | | spouse of the disabled veteran or Section 11.22 after the filing |
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| 34 | 34 | | deadline provided by Section 11.43 if the application is filed not |
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| 35 | 35 | | later than five years after the delinquency date for the taxes on |
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| 36 | 36 | | the property. |
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| 37 | 37 | | SECTION 4. The changes in law made by this Act apply only to |
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| 38 | 38 | | an application for an exemption filed for a tax year that begins on |
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| 39 | 39 | | or after the effective date of this Act. |
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| 40 | 40 | | SECTION 5. This Act takes effect January 1, 2022. |
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