Texas Statutes
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(d) Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff.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.

Structure Texas Statutes

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 11.41. Partial Ownership of Exempt Property

Section 11.42. Exemption Qualification Date

Section 11.421. Qualification of Religious Organization

Section 11.422. Qualifications of a School

Section 11.423. Qualification of Charitable Organization or Youth Association

Section 11.424. Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract With United States

Section 11.43. Application for Exemption

Section 11.431. Late Application for Homestead Exemption

Section 11.432. Homestead Exemption for Manufactured Home

Section 11.433. Late Application for Religious Organization Exemption

Section 11.434. Late Application for a School Exemption

Section 11.435. Late Application for Charitable Organization Exemption

Section 11.436. Application for Exemption of Certain Property Used for Low-Income Housing

Section 11.437. Exemption for Cotton Stored in Warehouse

Section 11.438. Late Application for Veteran's Organization Exemption

Section 11.439. Late Applications for Disabled Veterans Exemptions

Section 11.4391. Late Application for Freeport Exemption

Section 11.44. Notice of Application Requirements

Section 11.45. Action on Exemption Applications

Section 11.46. Compilation of Partial Exemptions

Section 11.47. Mail Survey of Residence Homesteads

Section 11.48. Confidential Information

Section 11.49. Legal Title Not Affected

Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser