May 31st is the deadline.
It's ridiculous but section 41.44 (a)(1) of the tax code basically says that the deadline is...
Which means that for a residence that qualifies for a homestead exemption the deadline would theoretically be April 30.
Then, in a subsection 41.44 (b-1) a few lines later there is this...
Which basically is just saying..uh yeah ignore that thing we said before in a-1, file by May 31 and you're still entitled to the process.
It's ridiculous but section 41.44 (a)(1) of the tax code basically says that the deadline is...
quote:
before May 1 or not later than the 30th day after the date that notice to the property owner was delivered to the property owner as provided by Section 25.19, if the property is a single-family residence that qualifies for an exemption under Section 11.13, whichever is later;
Which means that for a residence that qualifies for a homestead exemption the deadline would theoretically be April 30.
Then, in a subsection 41.44 (b-1) a few lines later there is this...
quote:
Notwithstanding Subsection (a)(1), an owner of property described by that subsection who files a notice of protest after the deadline prescribed by that subsection but before the appraisal review board approves the appraisal records is entitled to a hearing and determination of the protest if the property owner files the notice before June 1.
Which basically is just saying..uh yeah ignore that thing we said before in a-1, file by May 31 and you're still entitled to the process.