Texas Statutes
Subchapter C. Administration of Exemptions
Section 11.439. Late Applications for Disabled Veterans Exemptions

Sec. 11.439. LATE APPLICATIONS FOR DISABLED VETERANS EXEMPTIONS. (a) The chief appraiser shall accept and approve or deny an application for an exemption under Section 11.131 or 11.132 for the residence homestead of a disabled veteran but not the surviving spouse of the disabled veteran or Section 11.22 after the filing deadline provided by Section 11.43 if the application is filed not later than five years 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 who was the owner of the property on the date the tax was paid 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.
Added by Acts 2001, 77th Leg., ch. 213, Sec. 2, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 7, eff. September 1, 2005.
Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 2, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 3, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 4, eff. January 1, 2022.
Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 5, eff. January 1, 2022.

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