(a) If the chief appraiser denies a timely filed application for an exemption under § 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 § 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 § 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 § 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 § 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 § 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 § 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 § 11.18(f)(2) or 11.19(d)(5), as appropriate.