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RULE §9.3034Notice of Exemption Application Requirement

(a) Notice of explanation to accompany all application forms for exemptions that must be applied for annually.

  (1) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year was allowed an exemption that must be applied for annually.

  (2) The exemptions which require an annual application are set forth in Tax Code, Chapter 11.

(b) With each of these exemption applications, a brief explanation containing the following information shall be included:

  (1) a statement that the exemption claimed in the previous year must be applied for annually;

  (2) except as provided by subsection (c) of this section, a statement that the applicant must file the application before May 1 of the tax year and must furnish the information required on the application for the application to be valid;

  (3) a statement that the chief appraiser, for good cause, may extend the deadline once for a period up to 60 days;

  (4) a statement that, except in limited circumstances set forth in the Tax Code, if the application is not timely filed the exemption must be denied;

  (5) a statement that the chief appraiser is required to cancel a granted exemption if he discovers any reason that the exemption should not have been granted, and in such an event, the chief appraiser will deliver a written notice to the taxpayer within five days after the date he makes the cancellation.

(c) An organization that acquires property that qualifies for an exemption under Tax Code, §11.181(a) or §11.1825 may apply for the exemption for the year of acquisition not later than the 30th day after the date the organization acquires the property in order to claim an exemption for the remaining portion of that tax year.

Source Note: The provisions of this §9.3034 adopted to be effective January 6, 1982, 6 TexReg 4813; amended to be effective January 6, 1984, 8 TexReg 5415; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 18, 1996, 21 TexReg 1890; amended to be effective September 30, 2010, 35 TexReg 8770

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