Bill Text: TX HB4463 | 2023-2024 | 88th Legislature | Comm Sub
Bill Title: Relating to the authority to file an application for certain ad valorem tax exemptions after the filing deadline if an exemption for the property was previously canceled because it was erroneously granted.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-05-08 - Committee report sent to Calendars [HB4463 Detail]
Download: Texas-2023-HB4463-Comm_Sub.html
88R14352 MLH-F | ||
By: Shine | H.B. No. 4463 |
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relating to the authority to file an application for certain ad | ||
valorem tax exemptions after the filing deadline if an exemption | ||
for the property was previously canceled because it was erroneously | ||
granted. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.436, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) Notwithstanding Section 11.43(d), if the chief | ||
appraiser cancels an exemption erroneously granted for a tax year | ||
for property that the organization believes qualified for an | ||
exemption under Section 11.181(a) or 11.1825 in that tax year | ||
instead of for the canceled exemption, the organization may apply | ||
for the exemption under Section 11.181(a) or 11.1825 for that tax | ||
year or any subsequent prior tax year not later than the seventh | ||
anniversary of the date the chief appraiser canceled the previously | ||
granted exemption. | ||
SECTION 2. The change in law made by Section 11.436(a-1), | ||
Tax Code, as added by this Act, applies to: | ||
(1) an exemption that is canceled on or after the | ||
effective date of this Act; or | ||
(2) an exemption canceled before the effective date of | ||
this Act for which a protest or appeal is pending on the effective | ||
date of this Act. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2023. |