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Title 1. Property Tax Code
Subtitle C. Taxable Property and Exemptions

Chapter 11. Taxable Property and Exemptions

Subchapter C. Administration of Exemptions

Sec. 11.41. Partial Ownership of Exempt Property.
Sec. 11.42. Exemption Qualification Date.
Sec. 11.421. Qualification of Religious Organization.
Sec. 11.422. Qualification of a School.
Sec. 11.423. Qualification of Charitable Organization or Youth Association.
Sec. 11.424. Conflict Between Governing Regulation or Nonprofit Organization, Association, or Entity and Contract with United States.
Sec. 11.43. Application for Exemption.
Sec. 11.431. Late Application for Homestead Exemption.
Sec. 11.432. Homestead Exemption for Manufactured Home.
Sec. 11.433. Late Application for Religious Organization Exemption.
Sec. 11.434. Late Application for a School Exemption.
Sec. 11.435. Late Application for a Charitable Organization Exemption.
Sec. 11.436. Application for Exemption of Certain Property Used for Low-Income Housing.
Sec. 11.437. Exemption for Cotton Stored in Warehouse.
Sec. 11.438. Late Application for Veteran's Organization Exemption.
Sec. 11.439. Late Application for Disabled Veterans Exemption.
Sec. 11.4391. Late Application for Freeport Exemption.
Sec. 11.44. Notice of Application Requirements.
Sec. 11.45. Action on Exemption Applications.
Sec. 11.46. Compilation of Partial Exemptions.
Sec. 11.47. Mail Survey of Residence Homesteads.
Sec. 11.48. Confidential Information.

Sec. 11.41. Partial Ownership of Exempt Property.

(a) If a person who qualifies for an exemption as provided by this chapter is not the sole owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the property interest the person owns and the denominator of which is the value of the property.

(b) In the application of this section, community ownership by a person who qualifies for the exemption and the person's spouse is treated as if the person owns the community interest of the person's spouse.

Amended by 1997 Tex. Laws, p. 1062, ch. 194, Sec. 2, and p. 3905, ch. 1039, Sec. 15.

Cross References:

Disabled veterans exemption, see Sec. 11.22.
Listing separate estates or interests, see Sec. 25.04.
Life estates, see Sec. 25.05.
Property encumbered by lease or other interest, see Sec. 25.06.
Exempt property subject to lease, see Sec. 25.07.

Sec. 11.42. Exemption Qualification Date.

(a) Except as provided by Subsections (b) and (c) and by Sections 11.421, 11.422, 11.434, 11.435, and 11.436, eligibility for and amount of an exemption authorized by this chapter for any tax year are determined by a claimant's qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year.

(b) An exemption authorized by Section 11.11 is effective immediately on qualification for the exemption.

(c) An exemption authorized by Section 11.13(c) or (d) is effective as of January 1 of the tax year in which the person qualifies for the exemption and applies to the entire tax year.

(d) A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, or 11.30 for the applicable portion of that tax year immediately on qualification for the exemption.

Amended by 1987 Tex. Laws, ch. 640, Sec. 2; amended by 1991 Tex. Laws, p. 2894, ch. 836, Sec. 6.1; amended by 1993 Tex. Laws, p. 1479, ch. 345, Sec. 2; amended by 1997 Tex. Laws, p. 3905, ch. 1039, Sec. 16; p. 4030, ch. 1059, Sec. 1; and p. 4357, ch. 1155, Sec. 1; amended by 1999 Tex. Laws, p. 5097, ch. 1481, Sec. 3; amended by HB 217, 78th Tex. Leg, 2003, effective January 1, 2004.

Cross References:

Exemption application required, see Sec. 11.43(a).
Exemption application forms, see Rule Sec. 9.415.
Filing deadline for property acquired after January 1, see Sec. 11.43(d).
Prorating taxes for exemption for part of tax year, see Secs. 26.112 and 26.113.

Notes:

Tax Code Section 11.42(a) requires a person and the real property to qualify for a tax exemption as of January 1 to receive an exemption for that tax year. A mid-year transfer of real property from a nonexempt owner to an exempt owner does not alter the taxable character of the property during the tax year. A church is not entitled to a property tax exemption on property purchased in the middle of the tax year. Tex. Att'y Gen. LO-96-062 (1996). (The 75th Texas Legislature amended Section 11.42(a) to provide for immediate qualification for a religious organization exemption, effective January 1, 1998.)

Texas courts have consistently required property to be assessed at its value on January 1. See Lo-Vaca Gathering Co. v. Matagorda County, 664 S.W.2d 802 (Tex. App.-Corpus Christi 1984, no writ); State v. Republic Natural Gas Co., 181 S.W.2d 592 (Tex. App.-San Antonio 1943, writ ref'd w.o.m.). As a result, an exemption takes effect on January 1 following the year in which the person or the property qualified for the exemption. The attorney general has approved a January 1 cut-off date for the over-65 homestead exemption. Op. Tex. Att'y Gen. No. H-9 (1983); Op. Tex. Att'y Gen. No. H-548 (1975).

Sec. 11.421. Qualification of Religious Organization.

(a) If the chief appraiser denies a timely filed application for an exemption under Section 11.20 for an organization that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (c)(4) of that section on that date, the organization is eligible for the exemption for the tax year if the organization:

(1) satisfies the requirements of Section 11.20(c)(4) before the later of:

(A) June 1 of the year to which the exemption applies; or

(B) the 60th day after the date the chief appraiser notifies the organization of its failure to comply with those requirements; and

(2) within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20(c)(4).

(b) If the chief appraiser cancels an exemption for a religious organization under Section 11.20 that was erroneously allowed in a tax year because he determines that the organization did not satisfy the requirements of Section 11.20(c)(4) on January 1 of that year, the organization is eligible for the exemption for that tax year if the organization:

(1) was otherwise qualified for the exemption;

(2) satisfies the requirements of Section 11.20(c)(4) on or before the 60th day after the date the chief appraiser notifies the organization of the cancellation; and

(3) within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization has complied with the requirements of Section 11.20(c)(4).

Added by 1987 Tex. Laws, ch. 640, Sec. 3; amended by 1997 Tex. Laws, p. 3905, ch. 1039, Sec. 17, and p. 5287, ch. 1411, Sec. 5.

Cross References:

Religious organization exemption, see Sec. 11.20.
Exemption application requirements, see Sec. 11.43(c).

Sec. 11.422. Qualification of a School.

(a) If the chief appraiser denies a timely filed application for an exemption under Section 11.21 for a school that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Subsection (d)(5) of that section on that date, the school is eligible for the exemption for the tax year if the school:

(1) satisfies the requirements of Section 11.21(d)(5) before the later of:

(A) July 1 of the year for which the exemption applies; or

(B) the 60th day after the date the chief appraiser notifies the school of its failure to comply with those requirements; and

(2) within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the school has complied with the requirements of Section 11.21(d)(5).

(b) If the chief appraiser cancels an exemption for a school under Section 11.21 that was erroneously allowed in a tax year because the appraiser determines that the school did not satisfy the requirements of Section 11.21(d)(5) on January 1 of that year, the school is eligible for the exemption for that tax year if the school:

(1) was otherwise qualified for the exemption;

(2) satisfies the requirements of Section 11.21(d)(5) on or before the 30th day after the date the chief appraiser notifies the school of the cancellation; and

(3) in the time provided in Subdivision (2) files with the chief appraiser a new completed application stating that the school has complied with the requirements of Section 11.21(d)(5).

Added by 1991 Tex. Laws, p. 2894, ch. 836, Sec. 6.2; amended by 1997 Tex. Laws, p. 3905, ch. 1039, Sec. 17, and p. 5288, ch. 1411, Sec. 5.

Cross References:

School exemption, see Sec. 11.21.
Exemption application requirements, see Sec. 11.43(c).

Sec. 11.423. Qualification of Charitable Organization or Youth Association.

(a) If the chief appraiser denies a timely filed application for an exemption under Section 11.18 or 11.19 for an organization or association that otherwise qualified for the exemption on January 1 of the year but that did not satisfy the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on that date, the organization or association is eligible for the exemption for the tax year if the organization or association:

(1) satisfies the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, before the later of:

(A) June 1 of the year to which the exemption applies; or

(B) the 60th day after the date the chief appraiser notifies the organization or association of its failure to comply with those requirements; and

(2) within the time provided by Subdivision (1) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization or association has complied with the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate.

(b) If the chief appraiser cancels an exemption for an organization or association under Section 11.18 or 11.19 that was erroneously allowed in a tax year because the chief appraiser determines that the organization or association did not satisfy the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on January 1 of that year, the organization or association is eligible for the exemption for that tax year if the organization or association:

(1) was otherwise qualified for the exemption;

(2) satisfies the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate, on or before the 60th day after the date the chief appraiser notifies the organization or association of the cancellation; and

(3) within the time provided by Subdivision (2) files with the chief appraiser a new completed application for the exemption together with an affidavit stating that the organization or association has complied with the requirements of Section 11.18(f)(2) or 11.19(d)(5), as appropriate.

Added by 1997 Tex. Laws, p. 3906, ch. 1039, Sec. 18, and p. 5288, ch. 1411, Sec. 6.

Cross References:

Charitable organization exemption, see Sec. 11.18.
Youth development association exemption, see Sec. 11.19.
Exemption application requirements, see Sec. 11.43(c).

Sec. 11.424. Conflict Between Governing Regulation of Nonprofit Organization, Association, or Entity and Contract with United States.

To the extent of a conflict between a provision in a contract entered into by an organization, association, or entity with the United States and a provision in the charter, a bylaw, or other regulation adopted by the organization or entity to govern its affairs in compliance with Section 11.18(f)(2), 11.19(d)(5), 11.20(c)(4), or 11.21(d)(5), the existence of the contract or the organization's compliance with the contract does not affect the eligibility of the organization, association, or entity to receive an exemption under the applicable section of this code, and the organization, association, or entity may comply with the provision in the contract instead of the conflicting provision in the charter, bylaw, or other regulation.

Added by 1997 Tex. Laws, p. 3906, ch. 1039, Sec. 18, and p. 5289, ch. 1411, Sec. 6.

Cross References:

Charitable organization exemption, see Sec. 11.18.
Youth development association exemption, see Sec. 11.19.
Religious organization exemption, see Sec. 11.20.
School exemption, see Sec. 11.21.
Exemption application requirements, see Sec. 11.43(c).

Sec. 11.43. Application for Exemption.

(a) To receive an exemption, a person claiming the exemption, other than an exemption authorized by Section 11.11, 11.12, 11.14, 11.145, 11.146, 11.15, 11.16, 11.161, or 11.25 of this code, must apply for the exemption. To apply for an exemption, a person must file an exemption application form with the chief appraiser for each appraisal district in which the property subject to the claimed exemption has situs.

(b) Except as provided by Subsection (c) and by Sections 11.184 and 11.437, a person required to apply for an exemption must apply each year the person claims entitlement to the exemption.

(c) An exemption provided by Section 11.13, 11.17, 11.18, 11, 182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h) or (j), 11.29, 11.30, and 11.31, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e) of this section, the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. However, the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm his current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption.

(d) To receive an exemption the eligibility for which is determined by the claimant's qualifications on January 1 of the tax year, a person required to claim an exemption must file a completed exemption application form before May 1 and must furnish the information required by the form. A person who after January 1 of a tax year acquires property that qualifies for an exemption covered by Section 11.42(d) must apply for the exemption for the applicable portion of that tax year before the first anniversary of the date the person acquires the property. For good cause shown the chief appraiser may extend the deadline for filing an exemption application by written order for a single period not to exceed 60 days.

(e) Except as provided by Section 11.422, 11.431, 11.433, 11.434, 11.435, 11.439 or 11.4391, if a person required to apply for an exemption in a given year fails to file timely a complete application form, the person may not receive the exemption for that year.

(f) The comptroller, in prescribing the contents of the application form for each kind of exemption, shall ensure that the form requires an applicant to furnish the information necessary to determine the validity of the exemption claim. The form must require an applicant to provide the applicant's name and driver's license number, personal identification certificate number, or social security account number. The comptroller shall include on the forms a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement. The comptroller shall include, on application forms for exemptions that do not have to be claimed annually, a statement explaining that the application need not be made annually and that if the exemption is allowed, the applicant has a duty to notify the chief appraiser when the applicant's entitlement to the exemption ends. In this subsection:

(1) "Driver's license" has the meaning assigned that term by Section 521.001, Transportation Code.

(2) "Personal identification certificate" means a certificate issued by the Department of Public Safety under Subchapter E, Chapter 521, Transportation Code.

(g) A person who receives an exemption that is not required to be claimed annually shall notify the appraisal office in writing before May 1 after his entitlement to the exemption ends.

(h) If the chief appraiser learns of any reason indicating that an exemption previously allowed should be canceled, he shall investigate. If he determines that the property should not be exempt, he shall cancel the exemption and deliver written notice of the cancellation within five days after the date he makes the cancellation.

(i) If the chief appraiser discovers that an exemption that is not required to be claimed annually has been erroneously allowed in any one of the five preceding years, the chief appraiser shall add the property or appraised value that was erroneously exempted for each year to the appraisal roll as provided by Section 25.21 of this code for other property that escapes taxation. If an exemption that was erroneously allowed did not apply to all taxing units in which the property was located, the chief appraiser shall note on the appraisal records, for each prior year, the taxing units that gave the exemption and are entitled to impose taxes on the property or value that escaped taxation.

(j) An application for an exemption under Section 11.13 must:

(1) list each owner of the residence homestead and the interest of each owner;

(2) state that the applicant does not claim an exemption under that section on another residence homestead;

(3) state that each fact contained in the application is true; and

(4) include a sworn statement that the applicant has read and understands the notice of the penalties required by Subsection (f).

(k) A person who qualifies for an exemption authorized by Section 11.13(c) or (d) must apply for the exemption no later than the first anniversary of the date the person qualified for the exemption.

Amended by 1981 Tex. Laws (1st C.S.), p. 131, ch. 13, Secs. 40 & 41; amended by 1983 Tex. Laws, p. 3442, ch. 574, Sec. 1; amended by 1983 Tex. Laws, p. 4823, ch. 851, Sec. 8; amended by 1987 Tex. Laws, ch. 428, Sec. 2 and ch. 791, Sec. 1; amended by 1989 Tex. Laws, p. 392, ch. 76, Sec. 1; amended by 1989 Tex. Laws (6th C.S.), p. 46, ch. 8, Sec. 2; amended by 1991 Tex. Laws, p. 2895, ch. 836, Sec. 6.5; amended by 1991 Tex. Laws (2nd C.S.), p. 29, ch. 6, Sec. 12; amended by 1993 Tex. Laws, p. 3054, ch. 779, Sec. 2; p. 388, ch. 198, Sec. 3; and p.1325, ch. 285, Sec. 2; amended by 1995 Tex. Laws, p. 2664, ch. 296, Sec. 2, and p. 2929, ch. 381, Sec. 1; amended by 1997 Tex. Laws, p. 1062, ch. 194, Sec. 3; p. 2390, ch. 726, Sec. 2; p. 3907, ch. 1039, Sec. 19; p. 4031, ch. 1059, Sec. 4; and p. 4357, ch. 1155, Sec. 2; amended by 1999 Tex. Laws, p. 358, ch. 62, Sec. 16.02 and 16.03; amended by 1999 Tex. Laws, p. 3246, ch. 675, Sec. 2; amended by 1999 Tex. Laws, p. 5098, ch. 1481, Secs. 4 and 5; amended by 2001 Tex. Laws, p. 263, ch. 125, Sec. 2; p. 384, ch. 213, Sec. 1; p. 1590, ch. 842, Sec. 1; p. 2179, ch. 1040, Sec. 2; and p. 4300, ch. 1420, Sec. 18.004; amended by HB 197, 78th Tex. Leg., 2003, effective January 1, 2004; amended by HB 217, 78th Tex. Leg., 2003, effective January 1, 2004; amended by HB 3506, 78th Tex. Leg., 2003, effective September 1, 2003; amended by HB 3507, 78th Tex. Leg., 2003, effective September 1, 2003.

Cross References:

Exemption application forms, see Rule Sec. 9.415.
Calculation of tax on omitted property, see Sec. 26.09.
Omitted property, see Sec. 25.21.
Late application provisions, see Secs. 11.431, 11.433, 11.434, 11.435, 11.436, 11.438, and 11.439.
Prorating taxes for exemption granted after January 1, see Secs. 26.10, 26.111, 26.112, and 26.113.
Timeliness of action by mail, see Sec. 1.08.

Notes:

The change by SB 841, 75th Tex. Leg., 1997, effective January 1, 1998, applies only to an application for a property tax exemption filed on or after January 1, 1998. An application for an exemption from ad valorem taxation filed before the effective date of this Act is covered by the law in effect on the date the application was filed, and that law is continued in effect for that purpose.

The Tax Injunction Act bars injunctive or declaratory relief for state tax matters in federal court unless the state fails to have a speedy and efficient remedy for a taxpayer's claim. Texas courts have such a remedy, and taxpayers could not seek injunctive remedy for taxes assessed on their homesteads for improperly granted exemptions to previous owners of the homes. Hamilton v. Dallas Central Appraisal District, No. 3:98-CV-2553-L (N. D. Tex. 1999).

The chief appraiser's duty to back access property omitted from the appraisal roll whenever an error is discovered is mandatory and not discretionary. A taxing unit may sue the chief appraiser who fails to perform this duty. Back assessment for an erroneously granted exemption is a current year tax, and it is not subject to a taxing unit filing a challenge in the tax year in question. Atascosa County v. Atascosa County Appraisal District, 990 S.W.2d 255 (Tex. 1999).

The burden is on the taxpayer to clearly prove he has a right to exemption. Davies v. Meyer, 528 S.W.2d 864 (Tex. Civ. App.-Austin 1976), aff'd 541 S.W.2d 827 (Tex. 1976).

The chief appraiser has the responsibility to correct appraisal rolls for erroneously granted homestead exemptions. A tax lien is created based on back appraisal, even though the party who benefited from the erroneously granted exemption had sold the property. The liens would be extinguished, however, if tax certificates were issued at the time of the property transfer. Dallas Central Appraisal District v. Wang, 82 S.W.3d 697 (Tex. App.-Dallas 2002, pet. filed).

Taxpayer purchased a residence in 1992 but did not record the deed or apply for a homestead exemption. Appraisal district continued to appraise property as a homestead under the prior owner's homestead application. Appraisal district discovered the transfer and terminated the prior owner's exemption in 1997. Taxpayer submitted a homestead application in 1998. Appraisal district denied the homestead exemption in 1993 through 1996. Appraisal district properly denied the homestead exemption for 1993 through 1996. Purchasers of residences must reapply for a homestead exemption. The homestead exemption for a prior owner terminates upon conveyance of the property. Appraisal district may remove erroneous exemptions if discovered within five years. A taxpayer may file a homestead exemption application up to one year late. An appraisal district can only be held to the requirements of Section 25.19(g) if put on notice of a transfer of property. Dallas Central Appraisal District and Dallas County Appraisal Review Board v. Brown, 19 S.W.3d 878 (Tex. App.-Dallas [5th Dist.] 2000, no pet.).

The cancellation of an exemption without giving notice to the taxpayer is void, and the failure to give such notice may be raised as a defense to the collection of delinquent taxes. The mere filing of a certified copy of the delinquent tax roll does not create a presumption that notice was in fact delivered where there is evidence to the contrary. Inwood Dad's Club, Inc. v. Aldine Independent School District, 882 S.W.2d 532 (Tex. App.-Houston [1st District] 1994, rehearing denied).

A taxpayer whose exemption applications were rejected based upon defective fiduciary forms must challenge this decision of the chief appraiser to the appraisal review board. If there is a factual dispute, a court issued writ of mandamus cannot be requested. Dallas County Appraisal District v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App.-Dallas 1994, writ denied).

When a chief appraiser fails to notify a taxpayer of cancellation of an exemption as required by Sec. 11.43(h), Tax Code, the taxpayer may sue the taxing entity that contracted for the exemption (a tax abatement agreement, in this case). The taxpayer need not resort to the exclusive administrative procedures provided under Sec. 42.09. Fina Oil and Chemical Co. v. Port Neches I.S.D., 861 S.W.2d 3 (Tex. App.-Beaumont 1993, writ denied).

Under Sec. 11.43(h), a chief appraiser has a duty to notify a taxpayer of the reason the appraiser canceled the taxpayer's exemption so that the taxpayer may make a proper protest, if necessary, to the ARB. Id.

Taxpayer who failed to file application for private school exemptions was barred from receiving the exemption for the year. Keggereis v. Dallas Central Appraisal District, 749 S.W.2d 516 (Tex. App.-Dallas 1988, no writ).

The chief appraiser's action in holding an application for charitable exemption in abeyance pending the outcome of a court suit did not constitute a denial of the application. Applicant was not required to pursue its remedies before raising its defense of exemption from taxes. Moody House, Inc. v. Galveston County, 687 S.W.2d 433 (Tex. App.-Houston 1985, writ ref'd n.r.e.).

The law must clearly set out the exemption; a court will not imply one. Raymondville Memorial Hospital v. State, 253 S.W.2d 1012 (Tex. Civ. App.-San Antonio 1953, writ ref'd n.r.e.). Generally speaking, exemption laws are strictly construed, resolving doubts against the taxpayer. Davies v. Meyer, 542 S.W.2d 827 (Tex. 1976); River Oaks Garden Club v. City of Houston, 370 S.W.2d 851 (Tex. 1963). The standard for proof in an exemption case is by preponderance of the evidence. Lamb County Appraisal District v. South Plains Hospital-Clinic, Inc., 686 S.W.2d 896 (Tex. App.-Amarillo 1985, no writ). The taxpayer must show that he comes within both the constitutional and the statutory provisions for tax exemption. State v. American Legion Post No. 58, 611 S.W.2d 720 (Tex. App.-El Paso 1981, no writ).

Sec. 11.431. Late Application for Homestead Exemption.

(a) 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 one year 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. 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 the amount of tax imposed on the exempted amount.

Added by 1981 Tex. Laws (1st C.S.), p. 132, ch. 13, Sec. 42; amended by HB 2147, 78th Tex. Leg., 2003, effective June 20, 2003..

Cross References:

Delinquency date, see Secs. 31.02 - 31.04.
Action on exemption applications, see Sec. 11.45(d).

Notes:

Taxpayer purchased a residence in 1992 but did not record the deed or apply for a homestead exemption. Appraisal district continued to appraise property as a homestead under the prior owner's homestead application. Appraisal district discovered the transfer and terminated the prior owner's exemption in 1997. Taxpayer submitted a homestead application in 1998. Appraisal district denied the homestead exemption in 1993 through 1996. Appraisal district properly denied the homestead exemption for 1993 through 1996. Purchasers of residences must reapply for a homestead exemption. The homestead exemption for a prior owner terminates upon conveyance of the property. Appraisal district may remove erroneous exemptions if discovered within five years. A taxpayer may file a homestead exemption application up to one year late. An appraisal district can only be held to the requirements of Section 25.19(g) if put on notice of a transfer of property. Dallas Central Appraisal District and Dallas County Appraisal Review Board v. Brown, 19 S.W.3d 878 (Tex. App.-Dallas [5th Dist.] 2000, no pet.).

Section 11.431 permits the granting of refunds and the filing of late applications for residence homestead exemptions beginning with the 1982 tax year. Op. Tex. Att'y Gen. No. JM-221 (1984).

Section 11.431 was adopted in response to attorney generals' rulings which said that the April 1 cut-off date for applications could not operate to deny a constitutionally granted over-65 homestead exemption, but that a taxpayer could wait so long to apply as to be stopped from claiming the exemption if his delay makes it administratively impractical to grant it. Op. Tex. Att'y Gen. No. MW-146 (1980).