1. (a) Notice of explanation to accompany all application forms for exemptions that must be applied for annually.

   1. (1) Before February 1 of each year, the chief appraiser shall deliver an appropriate exemption application form to each person who in the preceding year was allowed an exemption that must be applied for annually.
   2. (2) The exemptions which require an annual application are the exemptions required by the Texas Property Tax Code, §11.181 (low-income housing owned by a charitable organization), §11.23 (miscellaneous), §11.24 (historic sites), and §11.27 (solar or wind-powered energy devices).

2. (b) With each of these exemption applications, a brief explanation containing the following information shall be included:

   1. (1) a statement that the exemption claimed in the previous year must be applied for annually;
   2. (2) except as provided by subsection (c) of this section, a statement that the applicant must file the application before May 1 of the tax year and must furnish the information required on the application for the application to be valid;
   3. (3) a statement that the chief appraiser, for good cause, may extend the deadline once for a period up to 60 days;
   4. (4) a statement that if the application is not timely filed the exemption must be denied;
   5. (5) a statement that the chief appraiser is required to cancel a granted exemption if he discovers any reason that the exemption should not have been granted, and in such an event, the chief appraiser will deliver a written notice to the taxpayer within five days after the date he makes the cancellation.
3. (c) The exemption form for property that is acquired under Property Tax Code, §11.181, by a charitable organization for use as low-income housing shall be filed within 30 days of the property's acquisition, in order to claim an exemption for the remaining portion of that tax year.

Source Note:The provisions of this §9.3034 adopted to be effective January 6, 1982, 6 TexReg 4813; amended to be effective January 6, 1984, 8 TexReg 5415; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 18, 1996, 21 TexReg 1890.