LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 17, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB236 by Riddle (Relating to the eligibility of certain peace officers for an exemption from ad valorem taxation of the officers' residence homestead.), As Introduced No fiscal implication to the State is anticipated. This bill would amend Section 11.43 of the Tax Code, regarding property taxation, taxable property and exemptions, and the administration of exemptions, to require that the address of a homestead for which an application for a property tax exemption is filed correspond to the address on (1) the applicant's vehicle registration receipt or utility bill, and (2) the applicant's driver's license or state-issued personal identification certificate. The application form for a residence homestead exemption would be required to include a space for an applicant to state that the applicant holds a driver's license with an alternate address. An exception would be made for peace officers who hold a driver's license with an alternate address (not their home address). These peace officers would be exempted from the second requirement above. The bill would not affect taxable property values, tax rates, tax collections, or any other variable that would cause a fiscal impact to the state or units of local government. This bill would take effect September 1, 2013. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 17, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB236 by Riddle (Relating to the eligibility of certain peace officers for an exemption from ad valorem taxation of the officers' residence homestead.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB236 by Riddle (Relating to the eligibility of certain peace officers for an exemption from ad valorem taxation of the officers' residence homestead.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB236 by Riddle (Relating to the eligibility of certain peace officers for an exemption from ad valorem taxation of the officers' residence homestead.), As Introduced
HB236 by Riddle (Relating to the eligibility of certain peace officers for an exemption from ad valorem taxation of the officers' residence homestead.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 11.43 of the Tax Code, regarding property taxation, taxable property and exemptions, and the administration of exemptions, to require that the address of a homestead for which an application for a property tax exemption is filed correspond to the address on (1) the applicant's vehicle registration receipt or utility bill, and (2) the applicant's driver's license or state-issued personal identification certificate. The application form for a residence homestead exemption would be required to include a space for an applicant to state that the applicant holds a driver's license with an alternate address. An exception would be made for peace officers who hold a driver's license with an alternate address (not their home address). These peace officers would be exempted from the second requirement above. The bill would not affect taxable property values, tax rates, tax collections, or any other variable that would cause a fiscal impact to the state or units of local government. This bill would take effect September 1, 2013.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SJS
UP, KK, SJS