Texas Codes

Tex. Tax Code § 11.431 (2026)

Late Application For Homestead Exemption

✓ current as of May 2026

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Sec. 11.431. LATE APPLICATION FOR HOMESTEAD EXEMPTION. (a) Except as provided by Section 11.439, the chief appraiser shall accept and approve or deny an application for a residence homestead exemption after the deadline for filing it has passed if it is filed not later than two years after the delinquency date for the taxes on the homestead.

(b) If a late application is approved after approval of the appraisal records by the appraisal review board, the chief appraiser shall notify the collector for each taxing unit in which the residence is located not later than the 30th day after the date the late application is approved. The collector shall deduct from the person's tax bill the amount of tax imposed on the exempted amount if the tax has not been paid. If the tax has been paid, the collector shall refund to the person who was the owner of the property on the date the tax was paid the amount of tax imposed on the exempted amount. A person is not required to apply for a refund under this subsection to receive the refund.

Added by Acts 1981, 67th Leg., 1st C.S., p. 132, ch. 13, Sec. 42, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 650, Sec. 1, eff. June 20, 2003.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1405 (H.B. 3613), Sec. 1(d), eff. June 19, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 1222 (S.B. 516), Sec. 3, eff. January 1, 2012.

Acts 2013, 83rd Leg., R.S., Ch. 122 (H.B. 97), Sec. 4, eff. January 1, 2014.

Acts 2013, 83rd Leg., R.S., Ch. 138 (S.B. 163), Sec. 4, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 4, eff. January 1, 2016.

Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.002(27), eff. September 1, 2015.

Acts 2017, 85th Leg., R.S., Ch. 239 (H.B. 626), Sec. 1, eff. September 1, 2017.

Acts 2017, 85th Leg., R.S., Ch. 511 (S.B. 15), Sec. 4, eff. January 1, 2018.

Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 2, eff. September 1, 2019.

Acts 2021, 87th Leg., R.S., Ch. 575 (S.B. 611), Sec. 3, eff. January 1, 2022.

Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 3, eff. September 1, 2025.

Notes of Decisions

Cited in 4 cases, 1994–2014 · leading case: Corpus Christi People's Baptist Church, Inc. v. Nueces Cnty. Appraisal Dist., 904 S.W.2d 621 (Tex. 1995).

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Corpus Christi People's Baptist Church, Inc. v. Nueces Cnty. Appraisal Dist., 904 S.W.2d 621 (Tex. 1995). · cites it 2× “Tex.Tax Code § 11.431. Section 11.431, unlike sections 11.”

Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). “TexTax Code Ann. § 11.431(a) (Vernon 1992).”

Parker Cnty. Appraisal Dist. v. James D. Francis, 436 S.W.3d 845 (Tex. App. 2014). “See Tex. Tax Code Ann. § 11.431 (West Supp. 2013) (providing that an application for a residence homestead exemption must be accepted and approved or denied by the chief appraiser if it is filed not later than one year after the date that the taxes would have been delinquent for…”

Dallas Cent. Appraisal Dist. v. Brown, 19 S.W.3d 878 (Tex. App. 2000). “Tex. Tax Code Ann. § 11.43 (d) (Vernon 2000).”

— Tex. Tax Code § 11.431(a) — 1 case

Dallas Cnty. Appraisal Dist. v. Funds Recovery, Inc., 887 S.W.2d 465 (Tex. App. 1994). “TexTax Code Ann. § 11.431(a) (Vernon 1992).”

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