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 04/23/2021
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 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).

(b)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 adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on April 8, 2021

TRD-202101492

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Effective date: April 28, 2021

Proposal publication date: February 5, 2021

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

 

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