81R6467 JE-D
By: Hilderbran H.B. No. 1337
A BILL TO BE ENTITLED
AN ACT
relating to eligibility for an exemption from ad valorem taxation
of the residence homestead of a person.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by amending
Subsection (j) and adding Subsection (n) to read as follows:
(j) An application for an exemption under Section 11.13
must:
(1) list each owner of the residence homestead and the
interest of each owner;
(2) state that the applicant does not claim an
exemption under that section on another residence homestead;
(3) state that each fact contained in the application
is true; [and]
(4) include copies of two documents or other forms of
identification issued by a governmental entity that indicate the
applicant's residence address; and
(5) include a sworn statement that the applicant has
read and understands the notice of the penalties required by
Subsection (f).
(n) A chief appraiser may not allow an exemption provided by
Section 11.13 unless:
(1) the two forms of identification provided under
Subsection (j) indicate the same address; and
(2) the address indicated in Subdivision (1)
corresponds to the address of the property for which the exemption
is claimed.
SECTION 2. The change in law made by this Act applies only
to an application for a residence homestead exemption filed with a
chief appraiser on or after the effective date of this Act. An
application for a residence homestead exemption filed with a chief
appraiser before the effective date of this Act is governed by the
law in effect when the application was filed, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2009.