Tax Code §11.431

In force on Jan 01, 2022 · this text took effect Jan 01, 2022 · amended later, effective Sep 01, 2025

LATE APPLICATION FOR HOMESTEAD EXEMPTION

(a) Except as provided by Section 11.439 , the chief appraiser shall accept and approve or deny an application for a residence homestead exemption after the deadline for filing it has passed if it is filed not later than two years after the delinquency date for the taxes on the homestead. (b) If a late application is approved after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each unit in which the residence is located not later than the 30th day after the date the late application is approved. The collector shall deduct from the person's tax bill the amount of tax imposed on the exempted amount if the tax has not been paid. If the tax has been paid, the collector shall refund to the person who was the owner of the property on the date the tax was paid the amount of tax imposed on the exempted amount. The collector shall pay the refund not later than the 60th day after the date the chief appraiser notifies the collector of the approval of the exemption. A person is not required to apply for a refund under this subsection to receive the refund.

History: Added by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 42, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 650, Sec. 1, eff. June 20, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613 ), Sec. 1(d), eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516 ), Sec. 3, eff. January 1, 2012. Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97 ), Sec. 4, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163 ), Sec. 4, eff. January 1, 2014. Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760 ), Sec. 4, eff. January 1, 2016. Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296 ), Sec. 21.002(27), eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626 ), Sec. 1, eff. September 1, 2017. Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15 ), Sec. 4, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 2, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611 ), Sec. 3, eff. January 1, 2022.

Source: Internet Archive capture, seen Jan 18, 2022 to Aug 18, 2025.

Every version on file

Effective Sep 01, 2025 · seen Sep 2025–Nov 2026
Effective Jan 01, 2022 · seen Jan 2022–Aug 2025
Effective Jan 01, 2022 · seen Sep 2021–Nov 2021
Effective Sep 01, 2019 · seen Nov 2019–Jun 2021
Effective Jan 01, 2018 · seen Sep 2018–Sep 2018

Attorney General opinions that cite it

JM-0221: Whether section 11.431 of Houston, Texas 77002 the Tax Code permits refunds of taxes for homestead exemptions not filed in time

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.