Texas § TX.11.438 - LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION

§ TX.11.438. LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION

LATE APPLICATION FOR VETERAN'S ORGANIZATION EXEMPTION. (a) The chief appraiser shall accept and approve or deny an application for a veteran's organization exemption under Section 11.23 (a) 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) If the taxes and related penalties and interest imposed on the property for the year for which the exemption is claimed are paid before an application is filed under this section, the chief appraiser may approve the late application for an exemption only on a showing that the taxes, penalties, and interest were paid under protest. (c) If a late application is approved after approval of the appraisal records for a 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. The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year and any penalties and interest relating to that tax if the tax and related penalties and interest have not been paid. If the tax and related penalties and interest on the property for a tax year for which an exemption is granted under this section were paid under protest, the collector shall refund to the organization the tax, penalties, and interest paid. (d) Repealed by Acts 1999, 76th Leg., ch. 449, Sec. 5, eff. June 18, 1999. Added by Acts 1997, 75th Leg., ch. 1328, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 449, Sec. 4, 5, eff. June 18, 1999. Amended by: Acts 2009, 81st Leg., R.S., Ch. 494 (S.B. 798 ), Sec. 2, eff. January 1, 2010. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 4, eff. September 1, 2025.