|(a) Request for Comptroller Determination Submitted
to Comptroller. An organization seeking an exemption pursuant to Tax
Code, §11.184 shall use the model determination request form
prescribed by the comptroller and follow all instructions and guidelines
published by the comptroller for requesting a comptroller determination
as provided by Tax Code, §11.184.
(b) Application for Exemption Submitted to Appraisal
District. An organization seeking an exemption pursuant to Tax Code, §11.184
may use the model exemption application form prescribed by the comptroller
or another form containing all information included in the comptroller's
(c) An organization seeking an exemption pursuant to
Tax Code, §11.184 must comply with the filing requirements for
application for property tax exemption that are stated in Tax Code, §11.43(d).
A request to the comptroller for a determination letter for purposes
of compliance with Tax Code, §11.184 does not automatically extend
the deadline for filing an application for exemption.
(1) If an organization has not received a determination
letter from the comptroller, the organization may use the following
procedure to request that the chief appraiser extend the filing deadline
for an application for exemption.
(A) The organization must submit to the chief appraiser
a written request for an extension by no later than April 1;
(B) The request for extension should state that the
organization has submitted a request for a determination letter to
the comptroller and should have as an attachment a copy of the request
for determination letter that the organization submitted to the comptroller;
(C) The chief appraiser shall grant the organization's
request for extension for a period of not longer than 60 days if the
organization has complied with subparagraphs (A) and (B) of this paragraph;
(D) The chief appraiser may verify with the comptroller
that a request for a determination letter has been submitted.
(2) Notwithstanding paragraph (1) of this subsection,
the chief appraiser may extend the deadline for filing an application
for exemption at any time under the authority provided by Tax Code, §11.43.
(d) If the chief appraiser, upon receipt of the application
for tax exemption, disagrees with the comptroller's determination,
then the chief appraiser may request a review of the determination
by submitting a written request to the comptroller.
(1) The written request for reconsideration must be
directed to the manager of the Tax Policy Division, must contain specific
grounds on which the chief appraiser disagrees with the comptroller's
determination, and must be accompanied by specific evidence that supports
each ground that the chief appraiser asserts.
(2) The comptroller will respond to the written request
for reconsideration within 30 calendar days from the date on which
the request for reconsideration was received.
(3) The comptroller's decision to uphold the determination
is conclusive evidence that an organization is engaged primarily in
performing charitable function as well as whether the corporation
meets the requirements of Tax Code, §11.184(l)(1) and (2), if
applicable. The decision is not subject to further appeal.
(e) Forms. All comptroller forms applicable to this
section may be revised at the discretion of the comptroller. Current
forms can be obtained from the Comptroller of Public Accounts' Property
Tax Assistance Division.
|Source Note: The provisions of this §9.417 adopted to be effective March 21, 2002, 27 TexReg 2053; amended to be effective March 14, 2004, 29 TexReg 2371; amended to be effective February 22, 2010, 35 TexReg 1469; amended to be effective April 3, 2012, 37 TexReg 2222