Bill Text: TX HB626 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to late applications for certain exemptions from ad valorem taxation.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2017-05-29 - Effective on 9/1/17 [HB626 Detail]
Download: Texas-2017-HB626-Enrolled.html
H.B. No. 626 |
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relating to late applications for certain exemptions from ad | ||
valorem taxation. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.431, Tax Code, is amended to read as | ||
follows: | ||
Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a) | ||
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 or 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, after the deadline for filing it has | ||
passed if it is filed not later than two years [ |
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delinquency date for the taxes on the homestead. | ||
(b) If a late application is approved after approval of the | ||
appraisal records by the appraisal review board, the chief | ||
appraiser shall notify the collector for each unit in which the | ||
residence is located not later than the 30th day after the date the | ||
late application is approved. The collector shall deduct from the | ||
person's tax bill the amount of tax imposed on the exempted amount | ||
if the tax has not been paid. If the tax has been paid, the | ||
collector shall refund the amount of tax imposed on the exempted | ||
amount. The collector shall pay the refund not later than the 60th | ||
day after the date the chief appraiser notifies the collector of the | ||
approval of the exemption. A person is not required to apply for a | ||
refund under this subsection to receive the refund. | ||
SECTION 2. Section 11.439, Tax Code, is amended to read as | ||
follows: | ||
Sec. 11.439. LATE APPLICATION FOR DISABLED VETERANS | ||
EXEMPTION. (a) The chief appraiser shall accept and approve or | ||
deny an application for an exemption under Section 11.22 after the | ||
filing deadline provided by Section 11.43 if the application is | ||
filed not later than five years [ |
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date for the taxes on the property. | ||
(b) If a late application is approved after approval of the | ||
appraisal records for the year for which the exemption is granted, | ||
the chief appraiser shall notify the collector for each taxing unit | ||
in which the property was taxable in that year not later than the | ||
30th day after the date the late application is approved. The | ||
collector shall correct the taxing unit's tax roll to reflect the | ||
amount of tax imposed on the property after applying the exemption | ||
and shall deduct from the person's tax bill the amount of tax | ||
imposed on the exempted portion of the property for that year. If | ||
the tax and any related penalties and interest have been paid, the | ||
collector shall pay to the person a refund of the tax imposed on the | ||
exempted portion of the property and the corresponding portion of | ||
any related penalties and interest paid. The collector shall pay | ||
the refund not later than the 60th day after the date the chief | ||
appraiser notifies the collector of the approval of the exemption. | ||
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SECTION 3. The changes in law made by this Act to Sections | ||
11.431 and 11.439, Tax Code, apply only to an application for an | ||
exemption filed under Section 11.431 or 11.439, Tax Code, for the | ||
2016 tax year or a later tax year. | ||
SECTION 4. This Act takes effect September 1, 2017. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 626 was passed by the House on May 3, | ||
2017, by the following vote: Yeas 144, Nays 0, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 626 was passed by the Senate on May | ||
19, 2017, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |