| 10 | 9 | | taxation of the residence homestead of a person. |
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| 11 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 11 | | SECTION 1. Section 11.43(j), Tax Code, is amended to read as |
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| 13 | 12 | | follows: |
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| 14 | 13 | | (j) In addition to the items required by Subsection (f), an |
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| 15 | 14 | | application for a residence homestead exemption prescribed by the |
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| 16 | 15 | | comptroller and authorized by Section 11.13 must: |
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| 17 | 16 | | (1) list each owner of the residence homestead and the |
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| 18 | 17 | | interest of each owner; |
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| 19 | 18 | | (2) state that the applicant does not claim an |
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| 20 | 19 | | exemption under that section on another residence homestead in this |
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| 21 | 20 | | state or claim a residence homestead exemption on a residence |
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| 22 | 21 | | homestead outside this state; |
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| 23 | 22 | | (3) state that each fact contained in the application |
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| 24 | 23 | | is true; |
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| 25 | 24 | | (4) include a copy of the applicant's driver's license |
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| 26 | 25 | | or state-issued personal identification certificate unless the |
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| 27 | 26 | | applicant: |
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| 28 | 27 | | (A) is a resident of a facility that provides |
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| 29 | 28 | | services related to health, infirmity, or aging; [or] |
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| 30 | 29 | | (B) is certified for participation in the address |
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| 31 | 30 | | confidentiality program administered by the attorney general under |
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| 32 | 31 | | Subchapter C, Chapter 56, Code of Criminal Procedure; or |
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| 33 | 32 | | (C) includes with the application an affidavit |
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| 34 | 33 | | signed by the applicant stating that: |
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| 35 | 34 | | (i) the applicant is unable to obtain a |
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| 36 | 35 | | driver's license or state-issued personal identification |
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| 37 | 36 | | certificate because the applicant has a religious objection to |
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| 38 | 37 | | being photographed and has consistently refused to be photographed |
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| 39 | 38 | | for any governmental purpose; and |
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| 40 | 39 | | (ii) the property for which the applicant |
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| 41 | 40 | | is claiming the exemption is the applicant's residence homestead; |
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| 42 | 41 | | (5) state that the applicant has read and understands |
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| 43 | 42 | | the notice of the penalties required by Subsection (f); and |
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| 44 | 43 | | (6) be signed by the applicant. |
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| 45 | 44 | | SECTION 2. The change in law made by this Act applies only |
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| 46 | 45 | | to an application for a residence homestead exemption from ad |
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| 47 | 46 | | valorem taxation filed on or after the effective date of this Act. |
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| 48 | 47 | | An application for a residence homestead exemption from ad valorem |
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| 49 | 48 | | taxation filed before the effective date of this Act is covered by |
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| 50 | 49 | | the law in effect on the date the application was filed, and that |
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| 51 | 50 | | law is continued in effect for that purpose. |
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| 52 | 51 | | SECTION 3. This Act takes effect September 1, 2015. |
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