34 Tex. Admin. Code § 9.417 - Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities
(a) Request for
Comptroller Determination Submitted to Comptroller. An organization seeking an
exemption pursuant to Tax Code, §
11.184 shall use the model
determination request form prescribed by the comptroller and follow all
instructions and guidelines published by the comptroller for requesting a
comptroller determination as provided by Tax Code, §
11.184.
(b) Application for Exemption Submitted to
Appraisal District. An organization seeking an exemption pursuant to Tax Code,
§
11.184 may use the model
exemption application form prescribed by the comptroller or another form
containing all information included in the comptroller's model form.
(c) An organization seeking an exemption
pursuant to Tax Code, §
11.184 must comply with the
filing requirements for application for property tax exemption that are stated
in Tax Code, §
11.43(d). A
request to the comptroller for a determination letter for purposes of
compliance with Tax Code, §
11.184 does not
automatically extend the deadline for filing an application for exemption.
(1) If an organization has not received a
determination letter from the comptroller, the organization may use the
following procedure to request that the chief appraiser extend the filing
deadline for an application for exemption.
(A) The organization must submit to the chief
appraiser a written request for an extension by no later than April
1;
(B) The request for extension
should state that the organization has submitted a request for a determination
letter to the comptroller and should have as an attachment a copy of the
request for determination letter that the organization submitted to the
comptroller;
(C) The chief
appraiser shall grant the organization's request for extension for a period of
not longer than 60 days if the organization has complied with subparagraphs (A)
and (B) of this paragraph;
(D) The
chief appraiser may verify with the comptroller that a request for a
determination letter has been submitted.
(2) Notwithstanding paragraph (1) of this
subsection, the chief appraiser may extend the deadline for filing an
application for exemption at any time under the authority provided by Tax Code,
§
11.43.
(d) If the chief appraiser, upon receipt of
the application for tax exemption, disagrees with the comptroller's
determination, then the chief appraiser may request a review of the
determination by submitting a written request to the comptroller.
(1) The written request for reconsideration
must be directed to the manager of the Tax Policy Division, must contain
specific grounds on which the chief appraiser disagrees with the comptroller's
determination, and must be accompanied by specific evidence that supports each
ground that the chief appraiser asserts.
(2) The comptroller will respond to the
written request for reconsideration within 30 calendar days from the date on
which the request for reconsideration was received.
(3) The comptroller's decision to uphold the
determination is conclusive evidence that an organization is engaged primarily
in performing charitable function as well as whether the corporation meets the
requirements of Tax Code, §
11.184(l)(1) and
(2), if applicable. The decision is not
subject to further appeal.
(e) Forms. All comptroller forms applicable
to this section may be revised at the discretion of the comptroller. Current
forms can be obtained from the Comptroller of Public Accounts' Property Tax
Assistance Division.
Notes
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