83R7460 CJC-F
By: Anchia H.B. No. 2001
A BILL TO BE ENTITLED
AN ACT
relating to proof of 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
Subsections (j) and (n) and adding Subsection (n-1) to read as
follows:
(j) In addition to the items required by Subsection (f), an
application for a residence homestead exemption prescribed by the
comptroller and authorized by 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 in this
state or claim a residence homestead exemption on a residence
homestead outside this state;
(3) state that each fact contained in the application
is true;
(4) include the following, as applicable:
(A) a copy of the applicant's driver's license or
state-issued personal identification certificate and:
(i) [(A)] a copy of the applicant's vehicle
registration receipt; or
(ii) [(B)] if the applicant does not own a
vehicle, an affidavit to that effect signed by the applicant and a
copy of a utility bill for the property subject to the claimed
exemption in the applicant's name; or
(B) if the applicant does not have a driver's
license or state-issued personal identification certificate, an
affidavit signed by the applicant under penalty of perjury stating
that:
(i) the applicant does not have a driver's
license or state-issued personal identification certificate; and
(ii) the property for which the applicant
is claiming the exemption is the applicant's residence homestead;
(5) state that the applicant has read and understands
the notice of the penalties required by Subsection (f); and
(6) be signed by the applicant.
(n) Except as provided by Subsection (n-1), a [A] chief
appraiser may not allow an exemption provided by Section 11.13
unless:
(1) the address on the driver's license or
state-issued personal identification certificate provided by the
applicant under Subsection (j) corresponds to the address on the
applicant's vehicle registration receipt or utility bill provided
under that subsection; and
(2) the address indicated in Subdivision (1)
corresponds to the address of the property for which the exemption
is claimed.
(n-1) Subsection (n) does not apply to an applicant for an
exemption under Section 11.13 who includes with the application an
affidavit that satisfies the requirements prescribed by Subsection
(j)(4)(B).
SECTION 2. The change in law made by this Act applies only
to an application for a residence homestead exemption from ad
valorem taxation filed on or after the effective date of this Act.
An application for a residence homestead exemption from ad valorem
taxation filed before the effective date of this Act is covered by
the law in effect on the date the application was filed, and that
law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2013.