reglab/housing_qa huggingface dataset:
TX Tax Code § 11.431 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.431. Late Application for Homestead Exemption

Sec. 11.431.  LATE APPLICATION FOR HOMESTEAD EXEMPTION.  (a)  Except as provided by Section 11.439, the chief appraiser shall accept and approve or deny an application for a residence homestead exemption 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.(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 to the person who was the owner of the property on the date the tax was paid 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.|Added by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 42, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 650, Sec. 1, eff. June 20, 2003.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(d), eff. June 19, 2009.Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516), Sec. 3, eff. January 1, 2012.Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 4, eff. January 1, 2014.Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 4, eff. January 1, 2014.Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 4, eff. January 1, 2016.Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(27), eff. September 1, 2015.Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 1, eff. September 1, 2017.Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 4, eff. January 1, 2018.Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 2, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 3, eff. January 1, 2022.|
TX Tax Code § 11.433 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.433. Late Application for Religious Organization Exemption

Sec. 11.433.  LATE APPLICATION FOR RELIGIOUS ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a religious organization exemption under Section 11.20 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.(c)  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 the year for which the exemption is granted.  The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.(d)  The chief appraiser may grant an exemption for property pursuant to an application filed under this section only if the property otherwise qualified for the exemption under the law in effect on January 1 of the tax year for which the exemption is claimed.(e)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 817, Sec. 4, eff. September 1, 1999.|Added by Acts 1990, 71st Leg., 6th C.S., ch. 8, Sec. 1, eff. Sept. 6, 1990.  Amended by Acts 1993, 73rd Leg., ch. 971, Sec. 1, eff. June 19, 1993;  Acts 1997, 75th Leg., ch. 170, Sec. 1, eff. May 21, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 1, 5, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 817, Sec. 4, eff. Sept. 1, 1999.|
TX Tax Code § 11.434 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.434. Late Application for a School Exemption

Sec. 11.434.  LATE APPLICATION FOR A SCHOOL EXEMPTION.  (a)  The chief appraiser shall accept or deny an application for a school exemption under Section 11.21 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.(c)  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 the year for which the exemption is granted.  The collector shall deduct from the school's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.(d)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.|Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.3, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1411, Sec. 7, eff. June 20, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 2, 5, eff. June 18, 1999.|
TX Tax Code § 11.435 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.435. Late Application for Charitable Organization Exemption

Sec. 11.435.  LATE APPLICATION FOR CHARITABLE ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a charitable organization exemption under Section 11.18 after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.(b)  The chief appraiser may not approve a late application for an exemption filed under this section if the taxes imposed on the property for the year for which the exemption is claimed are paid before the application is filed.(c)  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 the year for which the exemption is granted.  The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year if the tax has not been paid and any unpaid penalties and accrued interest relating to that tax.  The collector may not refund taxes, penalties, or interest paid on the property for which an exemption is granted under this section.(d)  The chief appraiser may grant an exemption for property pursuant to an application filed under this section only if the property otherwise qualified for the exemption under the law in effect on January 1 of the tax year for which the exemption is claimed.(e)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.|Added by Acts 1991, 72nd Leg., ch. 836, Sec. 6.4, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 170, Sec. 2, eff. May 21, 1997;  Acts 1999, 76th Leg., ch. 449, Sec. 3, 5, eff. June 18, 1999.|
TX Tax Code § 11.436 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.436. Application for Exemption of Certain Property Used for Low-Income Housing

Sec. 11.436.  APPLICATION FOR EXEMPTION OF CERTAIN PROPERTY USED FOR LOW-INCOME HOUSING.  (a)  An organization that acquires property that qualifies for an exemption under Section 11.181(a) or 11.1825 may apply for the exemption for the year of acquisition not later than the 30th day after the date the organization acquires the property, and the deadline provided by Section 11.43(d) does not apply to the application for that year.(b)  If the application is granted, the exemption for that year applies only to the portion of the year in which the property qualifies for the exemption, as provided by Section 26.111.  If the application is granted after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each taxing unit in which the property is located.  The collector shall calculate the amount of tax due on the property in that year as provided by Section 26.111 and shall refund any amount paid in excess of that amount.(c)  To facilitate the financing associated with the acquisition of a property, an organization, before acquiring the property, may request from the chief appraiser of the appraisal district established for the county in which the property is located a preliminary determination of whether the property would qualify for an exemption under Section 11.1825 if acquired by the organization.  The request must include the information that would be included in an application for an exemption for the property under Section 11.1825.  Not later than the 45th day after the date a request is submitted under this subsection, the chief appraiser shall issue a written preliminary determination for the property included in the request.  A preliminary determination does not affect the granting of an exemption under Section 11.1825.|Added by Acts 1993, 73rd Leg., ch. 345, Sec. 3, eff. Jan. 1, 1994.  Amended by Acts 1997, 75th Leg., ch. 715, Sec. 3, eff. Jan. 1, 1998;  Acts 2001, 77th Leg., ch. 842, Sec. 3, eff. June 14, 2001;  Acts 2003, 78th Leg., ch. 1156, Sec. 4, eff. Jan. 1, 2004.|
TX Tax Code § 11.437 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.437. Exemption for Cotton Stored in Warehouse

Sec. 11.437.  EXEMPTION FOR COTTON STORED IN WAREHOUSE.  (a)  A person who operates a warehouse used primarily for the storage of cotton for transportation outside of this state may apply for an exemption under Section 11.251 for cotton stored in the warehouse on behalf of all the owners of the cotton.  An exemption granted under this section applies to all cotton stored in the warehouse that is eligible to be exempt under Section 11.251.  Cotton that is stored in a warehouse covered by an exemption granted under this section and that is transported outside of this state is presumed to have been transported outside of this state within the time permitted by Article VIII, Section 1-j, of the Texas Constitution for cotton to qualify for an exemption under that section.(b)  An exemption granted under this section, once allowed, need not be claimed in subsequent years, and except as provided by Section 11.43(e), the exemption applies to cotton stored in the warehouse until the warehouse changes ownership or the cotton's qualification for the exemption changes.  The chief appraiser may, however, require a person who operates a warehouse for which an exemption for cotton has been granted in a prior year to file a new application to confirm the cotton's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person.|Added by Acts 1993, 73rd Leg., ch. 779, Sec. 3, eff. Jan. 1, 1994.  Renumbered from Tax Code Sec. 11.436 by Acts 1995, 74th Leg., ch. 76, Sec. 17.01(45), eff. Sept. 1, 1995.|
TX Tax Code § 11.438 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.438. Late Application for Veteran's Organization Exemption

Sec. 11.438.  LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23(a) after the filing deadline provided by Section 11.43 if the application is filed not later than December 31 of the fifth year after the year in which the taxes for which the exemption is claimed were imposed.(b)  If the taxes and related penalties and interest imposed on the property for the year for which the exemption is claimed are paid before an application is filed under this section, the chief appraiser may approve the late application for an exemption only on a showing that the taxes, penalties, and interest were paid under protest.(c)  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 organization'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 tax and related penalties and interest on the property for a tax year for which an exemption is granted under this section were paid under protest, the organization 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.(d)  Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999.|Added by Acts 1997, 75th Leg., ch. 1328, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 449, Sec. 4, 5, eff. June 18, 1999.Amended by: Acts 2009, 81st Leg., R.S., Ch. 494 (S.B. 798), Sec. 2, eff. January 1, 2010.|
TX Tax Code § 11.439 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.439. Late Applications for Disabled Veterans Exemptions

Sec. 11.439.  LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS.  (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.(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 who was the owner of the property on the date the tax was paid 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.|Added by Acts 2001, 77th Leg., ch. 213, Sec. 2, eff. Sept. 1, 2001.Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 7, eff. September 1, 2005.Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 2, eff. September 1, 2017.Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 3, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 4, eff. January 1, 2022.Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 5, eff. January 1, 2022.|
TX Tax Code § 11.4391 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.4391. Late Application for Freeport Exemption

Sec. 11.4391.  LATE APPLICATION FOR FREEPORT EXEMPTION.  (a)  The chief appraiser shall accept and approve or deny an application for an exemption for freeport goods under Section 11.251 after the deadline for filing it has passed if it is filed on or before the later of:(1)  June 15; or(2)  if applicable, the 60th day after the date on which the chief appraiser delivers notice to the property owner under Section 22.22.(b)  If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to 10 percent of the difference between the amount of tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods, and the amount that would otherwise have been imposed.(c)  The chief appraiser shall make an entry on the appraisal records for the inventory or property indicating the property owner's liability for the penalty and shall deliver a written notice of imposition of the penalty, explaining the reason for its imposition, to the property owner.(d)  The tax assessor for a taxing unit that taxes the inventory or property shall add the amount of the penalty to the property owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner the collector collects the tax.  The amount of the penalty constitutes a lien against the inventory or property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.|Added by Acts 2001, 77th Leg., ch. 125, Sec. 3, eff. Sept. 1, 2002.  Renumbered from Tax Code Sec. 11.439 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(122), eff. Sept. 1, 2003.Amended by: Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 1, eff. January 1, 2018.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 26, eff. January 1, 2020.|
TX Tax Code § 11.44 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.44. Notice of Application Requirements

Sec. 11.44.  NOTICE OF APPLICATION REQUIREMENTS.  (a)  Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year was allowed an exemption that must be applied for annually.  He shall include a brief explanation of the requirements of Section 11.43 of this code.(b)  Each year the chief appraiser for each appraisal district shall publicize, in a manner reasonably designed to notify all residents of the district, the requirements of Section 11.43 of this code and the availability of application forms.(c)  The comptroller shall prescribe by rule the content of the explanation required by Subsection (a) of this section, and shall require that each exemption application form be printed and prepared:(1)  as a separate form from any other form;  or(2)  on the front of the form if the form also provides for other information.|Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 43, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 13, eff. Sept. 1, 1991.|
TX Tax Code § 11.46 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.46. Compilation of Partial Exemptions

Sec. 11.46.  COMPILATION OF PARTIAL EXEMPTIONS.  Each year the chief appraiser shall compile and make available to the public a list showing for each taxing unit in the district the number of each kind of partial exemption allowed in that tax year and the total assessed value of each taxing unit that is exempted by each kind of partial exemption.|Acts 1979, 66th Leg., p. 2246, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 45, eff. Jan. 1, 1982.|
TX Tax Code § 11.47 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.47. Mail Survey of Residence Homesteads

Sec. 11.47.  MAIL SURVEY OF RESIDENCE HOMESTEADS.  (a)  Between December 1 and December 31 of any year, the appraisal office may mail a card to each person who was allowed, in that year, one or more residence homestead exemptions that are not required to be claimed annually.  The appraisal office shall include on the card the description of the property and the kind and amount of residence homestead exemptions allowed for the property according to the appraisal office records.(b)  The appraisal office shall include on each card mailed as authorized by this section a direction to the postal authorities not to forward it to any other address and to return it to the appraisal office if the addressee is no longer at the address to which the card was mailed.(c)  The appraisal office shall investigate each residence homestead exemption allowed a person whose card is returned undelivered.|Added by Acts 1981, 67th Leg., 1st C.S., p. 133, ch. 13, Sec. 46, eff. Jan. 1, 1982.|