Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter C - APPRAISAL DISTRICT ADMINISTRATION
Section 9.416 - Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed
Universal Citation: 34 TX Admin Code § 9.416
Current through Reg. 50, No. 13; March 28, 2025
(a) If a qualified residential structure for which the owner receives an exemption under Tax Code, § 11.13, is rendered uninhabitable or unusable in a manner qualifying under Tax Code, § 11.135, the owner is entitled to a continuation of the exemption. The exemption's duration shall be limited pursuant to Tax Code, § 11.135(a-1).
(b) A property owner receiving a continuation of an exemption under Tax Code, § 11.135, shall notify the appraisal office within 30 days after the date that eligibility for the continuation ends.
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