83R2763 CJC-D
By: Alonzo H.B. No. 636
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. Sections 11.43(f), (j), and (n), Tax Code, are
amended to read as follows:
(f) The comptroller, in prescribing the contents of the
application form for each kind of exemption, shall ensure that the
form requires an applicant to furnish the information necessary to
determine the validity of the exemption claim. The form must
require an applicant to provide the applicant's name and driver's
license number, personal identification certificate number,
consular identification certificate number, or social security
account number. If the applicant is a charitable organization with
a federal tax identification number, the form must allow the
applicant to provide the organization's federal tax identification
number in lieu of another identifying [a driver's license number,
personal identification certificate number, or social security
account] number. The comptroller shall include on the forms a
notice of the penalties prescribed by Section 37.10, Penal Code,
for making or filing an application containing a false
statement. The comptroller shall include, on application forms
for exemptions that do not have to be claimed annually, a statement
explaining that the application need not be made annually and that
if the exemption is allowed, the applicant has a duty to notify the
chief appraiser when the applicant's entitlement to the exemption
ends. In this subsection:
(1) "Consular identification certificate" means an
identification certificate issued by a consular office of the
United Mexican States.
(2) "Driver's license" has the meaning assigned that
term by Section 521.001, Transportation Code.
(3) [(2)] "Personal identification certificate" means
a certificate issued by the Department of Public Safety under
Subchapter E, Chapter 521, Transportation Code.
(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 a copy of the applicant's driver's
license, [or] state-issued personal identification certificate, or
identification certificate issued by a consular office of the
United Mexican States and:
(A) a copy of the applicant's vehicle
registration receipt; or
(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;
(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) 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, or
identification certificate issued by a consular office of the
United Mexican States 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.
SECTION 2. Section 11.43, Tax Code, as amended 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, 2013.