Texas Register
TITLE 34 PUBLIC 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
ISSUE 02/26/2010
ACTION Final/Adopted
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 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.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on February 9, 2010

TRD-201000610

Ashley Harden

General Counsel

Comptroller of Public Accounts

Effective date: March 1, 2010

Proposal publication date: January 1, 2010

For further information, please call: (512) 475-0387

 

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