Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 1. PROPERTY TAX CODE |
Subtitle C. TAXABLE PROPERTY AND EXEMPTIONS |
Chapter 11. TAXABLE PROPERTY AND EXEMPTIONS |
Subchapter C. ADMINISTRATION OF EXEMPTIONS |
Sec. 11.431. LATE APPLICATION OF HOMESTEAD EXEMPTION
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(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 a disabled veteran or the surviving spouse 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.
(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. 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.