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Texas Register

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9	PROPERTY TAX ADMINISTRATION
SUBCHAPTER C	APPRAISAL DISTRICT ADMINISTRATION
RULE §9.416	Continuation of Residence Homestead Exemption While Replacement Structure is Constructed
ISSUE	02/05/2021
ACTION	Proposed

Preamble

Texas Admin Code Rule

(a)If a qualified residential structure for which the owner receives an exemption under Tax Code, §11.13, is rendered uninhabitable or unusable in a manner qualifying under Tax Code, §11.135, the owner is entitled to a continuation of the exemption. The exemption's duration shall be limited pursuant to Tax Code, §11.135(a-1). [ 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.]

(b)[~~(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.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on January 20, 2021

TRD-202100288

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Earliest possible date of adoption: March 7, 2021

For further information, please call: (512) 475-2220

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