Bill Text: TX HB1421 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to the temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2021-03-05 - Referred to Ways & Means [HB1421 Detail]

Download: Texas-2021-HB1421-Introduced.html

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87R289 SMT-D
By: Cain H.B. No. 1421

A BILL TO BE ENTITLED
AN ACT
relating to the temporary exemption from ad valorem taxation of a
portion of the appraised value of certain property damaged by a
disaster.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43(s), Tax Code, is amended to read as
follows:
(s) A person who qualifies for an exemption under Section
11.35(b) must apply for the exemption not later than the 105th day
after the date the governor declares the area in which the person's
qualified property is located to be a disaster area. [A person who
qualifies for an exemption under Section 11.35(c) must apply for
the exemption not later than the 45th day after the date the
governing body of the taxing unit adopts the exemption.] The chief
appraiser may extend the deadline [deadlines] prescribed by this
subsection for good cause shown.
SECTION 2. Sections 11.35(c), (d), and (e), Tax Code, are
repealed.
SECTION 3. The change in law made by this Act applies only
to ad valorem taxes imposed for a tax year that begins on or after
the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2022.