83R554 CJC-D
By: Riddle H.B. No. 236
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of certain peace officers for an
exemption from ad valorem taxation of the officers' residence
homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by amending
Subsection (n) and adding Subsection (p) to read as follows:
(n) A chief appraiser may not allow an exemption provided by
Section 11.13 unless the address of the property for which the
exemption is claimed corresponds to the address on:
(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 Subsection (j) [that subsection]; and
(2) the applicant's driver's license or state-issued
personal identification certificate provided under Subsection (j),
unless the applicant holds a driver's license issued under Section
521.1211, Transportation Code [the address indicated in
Subdivision (1) corresponds to the address of the property for
which the exemption is claimed].
(p) The application form for an exemption under Section
11.13 must include a space for an applicant to state that the
applicant holds a driver's license issued under Section 521.1211,
Transportation Code.
SECTION 2. The change in law made by this Act to Section
11.43, Tax Code, 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, 2013.