Texas Tax Code - TAX § 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.