Texas SB1352 amends tax code deadlines and penalties for late applications for ad valorem tax exemptions or allocations.
Texas SB1352 amends the Texas Tax Code to adjust the deadlines for filing applications for certain ad valorem tax exemptions or allocations. If the chief appraiser extends the deadline for a property owner to file a rendition statement or property report to May 15, the deadline for filing an exemption application is also extended to May 15. For good cause shown, the chief appraiser may extend the exemption application deadline by up to 60 days.
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