Bill Text: TX SB97 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the deadline for filing an application for an exemption from ad valorem taxation of the residence homestead of a 100 percent or totally disabled veteran.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-01-24 - Referred to Finance [SB97 Detail]

Download: Texas-2017-SB97-Introduced.html
  85R974 CJC-D
 
  By: Hall S.B. No. 97
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the deadline for filing an application for an exemption
  from ad valorem taxation of the residence homestead of a 100 percent
  or totally disabled veteran.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Section 11.431, Tax Code, is
  amended to read as follows:
         Sec. 11.431.  LATE APPLICATION FOR HOMESTEAD EXEMPTION IN
  GENERAL.
         SECTION 2.  Section 11.431(a), Tax Code, is amended to read
  as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for a residence homestead exemption, including an
  exemption under Section 11.131 for the residence homestead of the
  surviving spouse of a disabled veteran, an exemption under Section 
  [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 but not including an exemption under Section 11.131 for
  the residence homestead of a disabled veteran, after the deadline
  for filing it has passed if it is filed not later than one year after
  the delinquency date for the taxes on the homestead.
         SECTION 3.  Subchapter C, Chapter 11, Tax Code, is amended by
  adding Section 11.4311 to read as follows:
         Sec. 11.4311.  LATE APPLICATION FOR 100 PERCENT OR TOTALLY
  DISABLED VETERAN HOMESTEAD EXEMPTION. (a) The chief appraiser
  shall accept and approve or deny an application for an exemption
  under Section 11.131 for the residence homestead of a 100 percent or
  totally disabled veteran after the filing deadline provided by
  Section 11.43 if the application is filed not later than one year
  after the date on which the United States Department of Veterans
  Affairs or its successor approves the veteran's disability
  application. A disabled veteran is entitled to receive the
  exemption for any tax year for which the veteran is determined by
  the department to be eligible to receive 100 percent disability
  compensation due to a service-connected disability and a rating of
  100 percent disabled or individual unemployability and for which
  the veteran is otherwise qualified for the exemption.
         (b)  If a late application is approved after approval of the
  appraisal records for a 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.  The collector shall
  deduct from the person's tax bill the amount of tax imposed on the
  property for that year and any penalties and interest relating to
  that tax if the tax and related penalties and interest have not been
  paid.  If the person paid the tax and related penalties and interest
  on the property for a tax year for which an exemption is granted
  under this section, the person is eligible for a refund of the tax,
  penalties, and interest paid as provided by Section 31.11.  The
  deadline prescribed by Section 31.11(c) for applying for a refund
  does not apply to a refund under this section.
         SECTION 4.  The change in law made by this Act applies only
  to a late application for an exemption under Section 11.131, Tax
  Code, filed on or after the effective date of this Act. A late
  application for an exemption under Section 11.131, Tax Code, that
  was filed before the effective date of this Act is governed by the
  law in effect on the date the application was filed, and the former
  law is continued in effect for that purpose.
         SECTION 5.  This Act takes effect September 1, 2017.
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