34 Tex. Admin. Code § 9.416 - Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed

(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.

Notes

34 Tex. Admin. Code § 9.416

The provisions of this §9.416 adopted to be effective March 1, 2010, 35 TexReg 1759; Amended by Texas Register, Volume 46, Number 17, April 23, 2021, TexReg 2828, eff. 4/28/2021