HB 626

85(R) - 2017
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Paul Workman


Donna Campbell

Bill Caption

Relating to late applications for certain exemptions from ad valorem taxation.

Fiscal Notes

From the LBB: passage of the bill would allow the granting of certain late homestead and disabled veteran exemptions. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

Bill Analysis

Under current law, the chief appraiser must accept and approve or deny an application for a residence homestead exemption for a disabled veteran, surviving spouse of a disabled veteran, or the surviving spouse of a member of the U.S. armed forces killed in action after the deadline if the application is filed no later than one year after the delinquency date.

HB 626 would change the late application exemption to two years for a surviving spouse and five years for a disabled veteran. 

Vote Recommendation Notes

While we oppose special preferential tax treatment for certain groups of people this does not actually create an exemption but merely expands the amount of time certain groups have to retroactively apply for an exemption. Ultimately this type of favorable treatment should either be extended to all or to none. However, since these groups are already able to apply late for an exemption and this only extends the late period for which they may apply we will remain neutral. 

Organizations Supporting

Texas Association of Realtors