Texas 2015 - 84th Regular

Texas House Bill HB806

Filed
 
Out of House Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

Impact

If enacted, HB 806 would directly influence how individuals apply for homestead exemptions, creating a more stringent verification process aimed at ensuring that only eligible residents receive tax relief on their properties. This amendment seeks to reduce fraudulent claims on tax exemptions and to clarify the documentation needed. Moreover, by defining clear parameters for eligibility and application requirements, the bill could streamline the approval process, although it also involves potential hurdles for certain applicants, particularly those with religious objections to identification requirements.

Summary

House Bill 806 pertains to the proof of eligibility for exemptions from ad valorem taxation of a residence homestead. The bill amends the Tax Code, specifically Section 11.43, to establish requirements for applications seeking residence homestead exemptions. Applicants must provide definitive proof of ownership, confirm they do not claim exemptions on other properties, swear to the truthfulness of their application, and, in most cases, submit a government-issued ID. The bill includes provisions for exceptions related to religious objections to photography and for those residing in facilities that provide health-related services.

Sentiment

The sentiment within discussions surrounding HB 806 leans towards a pragmatic approach to property tax exemptions. Proponents view it as a necessary measure to ensure accountability in the allocation of tax benefits, arguing that stricter verification is essential in preserving the integrity of the ad valorem tax system. However, some critics raise concerns that the identification requirements could disproportionately affect vulnerable populations who may find it challenging to comply with such mandates. Overall, the discussions highlight a balance between preventing tax fraud and ensuring equitable access to tax relief.

Contention

Notable points of contention regarding HB 806 revolve around the requirements for identification and proof of residency for exemption applications. Critics argue that the requirement for a government-issued ID could disenfranchise specific groups, particularly the elderly or those with religious convictions against being photographed. Supporters, on the other hand, contend that these measures are necessary to safeguard public resources against misuse. The bill's supporters advocate for the benefits of a consistent application process that minimizes the chances of fraudulent claims while opponents stress the need for inclusive measures that accommodate diverse circumstances.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.