88R14352 MLH-F
By: Shine H.B. No. 4463
A BILL TO BE ENTITLED
AN ACT
relating to the authority to file an application for certain ad
valorem tax exemptions after the filing deadline if an exemption
for the property was previously canceled because it was erroneously
granted.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.436, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) Notwithstanding Section 11.43(d), if the chief
appraiser cancels an exemption erroneously granted for a tax year
for property that the organization believes qualified for an
exemption under Section 11.181(a) or 11.1825 in that tax year
instead of for the canceled exemption, the organization may apply
for the exemption under Section 11.181(a) or 11.1825 for that tax
year or any subsequent prior tax year not later than the seventh
anniversary of the date the chief appraiser canceled the previously
granted exemption.
SECTION 2. The change in law made by Section 11.436(a-1),
Tax Code, as added by this Act, applies to:
(1) an exemption that is canceled on or after the
effective date of this Act; or
(2) an exemption canceled before the effective date of
this Act for which a protest or appeal is pending on the effective
date of this Act.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2023.