Texas Tax Code - TAX § 11.431. Late Application for Homestead Exemption

(a) The chief appraiser shall accept and approve or deny an application for a residence homestead exemption, including an exemption under Section 11.131 or 11.132 for the residence homestead of a disabled veteran or the surviving spouse of a disabled veteran, an exemption under Section 11.133 for the residence homestead of the surviving spouse of a member of the armed services of the United States who is killed in action, or an exemption under Section 11.134 for the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty, 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 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.  The collector shall pay the refund not later than the 60th day after the date the chief appraiser notifies the collector of the approval of the exemption.  A person is not required to apply for a refund under this subsection to receive the refund.