Texas Tax Code
§ 11.45 — ACTION ON EXEMPTION APPLICATIONS
TX § 11.45Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. C. ADMINISTRATION OF EXEMPTIONS
Statute text
View on source(a)The chief appraiser shall determine separately each applicant's right to an exemption. After considering the application and all relevant information, the chief appraiser shall, as soon as practicable but not later than the 90th day after the later of the date the applicant first qualifies for the exemption or the date the applicant provides to the chief appraiser the information necessary for the chief appraiser to determine the applicant's right to the exemption, as the law and facts warrant:
(1)approve the application and allow the exemption;
(2)modify the exemption applied for and allow the exemption as modified;
(3)disapprove the application and request additional information from the applicant in support of the claim; or
(4)deny the application.
(b)If the chief appraiser requires additional information from an applicant, the chief appraiser shall, as soon as practicable but not later than the 30th day after the date the application is filed with the chief appraiser, deliver a written notice to the applicant specifying the additional information the applicant must provide to the chief appraiser before the chief appraiser can determine the applicant's right to the exemption. The applicant must furnish the information not later than the 30th day after the date of the request or the application is denied. However, for good cause shown the chief appraiser may extend the deadline for furnishing the information by written order for a single period not to exceed 15 days.
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 1034 (H.B. 492), Sec. 4, eff. January 1, 2020. Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 7, eff. September 1, 2021.