Texas Comptroller Adopts Amendments to Rule Concerning Applications for Property Tax Exemption

The Texas Comptroller of Public Accounts adopted amendments to the rule concerning applications for property tax exemptions. The regulation implements the changes to Tax Code, §11.43, which authorizes the chief appraiser to allow the surviving spouse of a qualified individual age 65 or older or disabled to continue claiming the residence homestead exemption without requiring the surviving spouse to file a new application under certain circumstances. The regulation takes effect Oct. 13. [Tex. Comptroller of Pub. Accts., Tex. Admin. Code tit. 34 Section 9.415, 10/11/24 Tex. Reg.]