| 1 | 1 | | 81R21531 JE-D |
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| 2 | 2 | | By: Hilderbran H.B. No. 1337 |
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| 3 | 3 | | Substitute the following for H.B. No. 1337: |
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| 4 | 4 | | By: Howard of Fort Bend C.S.H.B. No. 1337 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to eligibility for an exemption from ad valorem taxation |
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| 10 | 10 | | of the residence homestead of a person. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.43, Tax Code, is amended by amending |
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| 13 | 13 | | Subsection (j) and adding Subsection (n) to read as follows: |
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| 14 | 14 | | (j) An application for an exemption under Section 11.13 |
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| 15 | 15 | | must: |
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| 16 | 16 | | (1) list each owner of the residence homestead and the |
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| 17 | 17 | | interest of each owner; |
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| 18 | 18 | | (2) state that the applicant does not claim an |
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| 19 | 19 | | exemption under that section on another residence homestead; |
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| 20 | 20 | | (3) state that each fact contained in the application |
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| 21 | 21 | | is true; [and] |
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| 22 | 22 | | (4) include a copy of the applicant's driver's license |
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| 23 | 23 | | or state-issued personal identification certificate and a copy of |
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| 24 | 24 | | the applicant's vehicle registration receipt; and |
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| 25 | 25 | | (5) include a sworn statement that the applicant has |
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| 26 | 26 | | read and understands the notice of the penalties required by |
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| 27 | 27 | | Subsection (f). |
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| 28 | 28 | | (n) A chief appraiser may not allow an exemption provided by |
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| 29 | 29 | | Section 11.13 unless: |
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| 30 | 30 | | (1) the address on the driver's license or |
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| 31 | 31 | | state-issued personal identification certificate provided by the |
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| 32 | 32 | | applicant under Subsection (j) corresponds to the address on the |
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| 33 | 33 | | applicant's vehicle registration receipt provided under that |
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| 34 | 34 | | subsection; and |
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| 35 | 35 | | (2) the address indicated in Subdivision (1) |
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| 36 | 36 | | corresponds to the address of the property for which the exemption |
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| 37 | 37 | | is claimed. |
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| 38 | 38 | | SECTION 2. The change in law made by this Act applies only |
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| 39 | 39 | | to an application for a residence homestead exemption filed with a |
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| 40 | 40 | | chief appraiser on or after the effective date of this Act. An |
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| 41 | 41 | | application for a residence homestead exemption filed with a chief |
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| 42 | 42 | | appraiser before the effective date of this Act is governed by the |
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| 43 | 43 | | law in effect when the application was filed, and the former law is |
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| 44 | 44 | | continued in effect for that purpose. |
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| 45 | 45 | | SECTION 3. This Act takes effect September 1, 2009. |
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