87R8215 RDS-D
By: Howard H.B. No. 4033
A BILL TO BE ENTITLED
AN ACT
relating to late applications for exemptions from ad valorem
taxation for disabled veterans.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.431(a), Tax Code, is amended to read
as follows:
(a) Except as provided by Section 11.439, the [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, 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, or an exemption under Section 11.134 for the
residence homestead of the surviving spouse of a first responder
who is killed or fatally injured in the line of duty,] after the
deadline for filing it has passed if it is filed not later than two
years after the delinquency date for the taxes on the homestead.
SECTION 2. The heading to Section 11.439, Tax Code, is
amended to read as follows:
Sec. 11.439. LATE APPLICATIONS [APPLICATION] FOR DISABLED
VETERANS EXEMPTIONS [EXEMPTION].
SECTION 3. Section 11.439(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for an exemption under Section 11.131 or 11.132 for the
residence homestead of a disabled veteran but not the surviving
spouse of the disabled veteran or Section 11.22 after the filing
deadline provided by Section 11.43 if the application is filed not
later than five years after the delinquency date for the taxes on
the property.
SECTION 4. The changes in law made by this Act apply only to
an application for an exemption filed for a tax year that begins on
or after the effective date of this Act.
SECTION 5. This Act takes effect January 1, 2022.