| 1 | 1 | | 88R14352 MLH-F |
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| 2 | 2 | | By: Shine H.B. No. 4463 |
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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 authority to file an application for certain ad |
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| 8 | 8 | | valorem tax exemptions after the filing deadline if an exemption |
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| 9 | 9 | | for the property was previously canceled because it was erroneously |
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| 10 | 10 | | granted. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.436, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (a-1) to read as follows: |
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| 14 | 14 | | (a-1) Notwithstanding Section 11.43(d), if the chief |
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| 15 | 15 | | appraiser cancels an exemption erroneously granted for a tax year |
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| 16 | 16 | | for property that the organization believes qualified for an |
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| 17 | 17 | | exemption under Section 11.181(a) or 11.1825 in that tax year |
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| 18 | 18 | | instead of for the canceled exemption, the organization may apply |
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| 19 | 19 | | for the exemption under Section 11.181(a) or 11.1825 for that tax |
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| 20 | 20 | | year or any subsequent prior tax year not later than the seventh |
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| 21 | 21 | | anniversary of the date the chief appraiser canceled the previously |
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| 22 | 22 | | granted exemption. |
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| 23 | 23 | | SECTION 2. The change in law made by Section 11.436(a-1), |
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| 24 | 24 | | Tax Code, as added by this Act, applies to: |
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| 25 | 25 | | (1) an exemption that is canceled on or after the |
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| 26 | 26 | | effective date of this Act; or |
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| 27 | 27 | | (2) an exemption canceled before the effective date of |
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| 28 | 28 | | this Act for which a protest or appeal is pending on the effective |
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| 29 | 29 | | date of this Act. |
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| 30 | 30 | | SECTION 3. This Act takes effect immediately if it receives |
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| 31 | 31 | | a vote of two-thirds of all the members elected to each house, as |
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| 32 | 32 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 33 | 33 | | Act does not receive the vote necessary for immediate effect, this |
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| 34 | 34 | | Act takes effect September 1, 2023. |
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