Texas Tax Code 25.193 – Notice of Certain Canceled or Reduced Exemptions
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(a) By April 1 or as soon thereafter as practicable if the property is a single-family residence that qualifies for an exemption under § 11.13, or by May 1 or as soon thereafter as practicable in connection with residential property that does not qualify for an exemption under § 11.13, the chief appraiser shall deliver a clear and understandable written notice to a property owner if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year.
(b) The notice required by this section must be sent regardless of whether the information was also included in a notice under § 25.19 and must be sent separately from any other notice sent to the property owner by the chief appraiser.
Terms Used In Texas Tax Code 25.193
- Partial exemption: means an exemption of part of the value of taxable property. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005