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Historical Rule for the Texas Administrative Code

TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER CAPPRAISAL DISTRICT ADMINISTRATION
RULE §9.416Continuation of Residence Homestead Exemption While Replacement Structure is Constructed

(a) If a qualified residential structure for which the owner receives an exemption under Tax Code, §11.13, is rendered uninhabitable or unusable under the conditions described in Tax Code, §11.135(a), the owner is entitled to a continuation of the exemptions for so long as the requirements of Tax Code, §11.135(a) are met. The chief appraiser shall continue the exemptions without the owner being required to file any form or request for the continuation.

(b) If the chief appraiser determines that the property owner has not complied with the provisions of Tax Code, §11.135(a), the chief appraiser shall follow the notice and billing requirements of Tax Code, §11.135(c) as though the property had been sold before the owner completed construction of a qualified replacement structure on the property.

(c) A property owner receiving a continuation of an exemption under Tax Code, §11.135, shall notify the appraisal office within 30 days after the date that eligibility for the continuation ends.


Source Note: The provisions of this §9.416 adopted to be effective March 1, 2010, 35 TexReg 1759

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