85R2687 SMT-F     By: Workman H.B. No. 626       A BILL TO BE ENTITLED   AN ACT   relating to late applications for certain exemptions from ad   valorem taxation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.431, Tax Code, is amended to read as   follows:          Sec. 11.431.  LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a)     The chief appraiser shall accept and approve or deny an application   for a residence homestead exemption, including an exemption under   Section 11.131 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, after the deadline for filing it has   passed if it is filed not later than two years [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 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 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.          SECTION 2.  Section 11.439, Tax Code, is amended to read as   follows:          Sec. 11.439.  LATE APPLICATION FOR DISABLED VETERANS   EXEMPTION. (a)  The chief appraiser shall accept and approve or   deny an application for an exemption under Section 11.22 after the   filing deadline provided by Section 11.43 if the application is   filed not later than five years [one year] 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 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.     [No additional interest is due on the amount refunded.]          SECTION 3.  The changes in law made by this Act to Sections   11.431 and 11.439, Tax Code, apply only to an application for an   exemption filed under Section 11.431 or 11.439, Tax Code, for the   2016 tax year or a later tax year.          SECTION 4.  This Act takes effect September 1, 2017.