Texas 2025 - 89th Regular

Texas House Bill HB3108 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R4079 CS-F
2	2	By: Goodwin H.B. No. 3108
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to proof of eligibility for an exemption from ad valorem
10	10	taxation of the residence homestead of a person.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.43, Tax Code, is amended by amending
13	13	Subsections (f), (h-1), (j), (n), and (p) and adding Subsection
14	14	(f-1) to read as follows:
15	15	(f) The comptroller, in prescribing the contents of the
16	16	application form for each kind of exemption, shall ensure that the
17	17	form requires an applicant to furnish the information necessary to
18	18	determine the validity of the exemption claim. The form must
19	19	require an applicant to provide the applicant's name and driver's
20	20	license number, personal identification certificate number, or
21	21	social security account number. The form for a residence homestead
22	22	exemption authorized by Section 11.13 must allow an applicant to
23	23	indicate that the applicant will provide an owner occupancy
24	24	affidavit in lieu of a driver's license number or personal
25	25	identification certificate number. If the applicant is a
26	26	charitable organization with a federal tax identification number,
27	27	the form must allow the applicant to provide the organization's
28	28	federal tax identification number in lieu of a driver's license
29	29	number, personal identification certificate number, or social
30	30	security account number. The comptroller shall include on the
31	31	forms a notice of the penalties prescribed by Section 37.10, Penal
32	32	Code, for making or filing an application containing a false
33	33	statement. The comptroller shall include, on application forms for
34	34	exemptions that do not have to be claimed annually, a statement
35	35	explaining that the application need not be made annually and that
36	36	if the exemption is allowed, the applicant has a duty to notify the
37	37	chief appraiser when the applicant's entitlement to the exemption
38	38	ends. In this subsection:
39	39	(1) "Driver's license" has the meaning assigned that
40	40	term by Section 521.001, Transportation Code.
41	41	(2) "Owner occupancy affidavit" means an affidavit
42	42	executed by an applicant under penalty of perjury that states that
43	43	the property for which the applicant is claiming the exemption is
44	44	the applicant's residence homestead.
45	45	(3) "Personal identification certificate" means a
46	46	certificate issued by the Department of Public Safety under
47	47	Subchapter E, Chapter 521, Transportation Code.
48	48	(f-1) The comptroller shall prescribe the form of the owner
49	49	occupancy affidavit described by Subsection (f)(2).
50	50	(h-1) The chief appraiser of an appraisal district shall
51	51	develop a program for the periodic review of each residence
52	52	homestead exemption granted by the district under Section 11.13 to
53	53	confirm that the recipient of the exemption still qualifies for the
54	54	exemption. The program must require the chief appraiser to review
55	55	each residence homestead exemption at least once every five tax
56	56	years. The program may provide for the review to take place in
57	57	phases, with a portion of the exemptions reviewed in each tax year.
58	58	If on review of a residence homestead exemption the chief appraiser
59	59	has reasonable cause to believe that an owner occupancy affidavit
60	60	submitted under Subsection (j)(4)(B) is not valid, the chief
61	61	appraiser may require the recipient of the exemption to provide a
62	62	copy of the applicant's driver's license or state-issued personal
63	63	identification certificate.
64	64	(j) In addition to the items required by Subsection (f), an
65	65	application for a residence homestead exemption prescribed by the
66	66	comptroller and authorized by Section 11.13 must:
67	67	(1) list each owner of the residence homestead and the
68	68	interest of each owner;
69	69	(2) state that the applicant does not claim an
70	70	exemption under that section on another residence homestead in this
71	71	state or claim a residence homestead exemption on a residence
72	72	homestead outside this state;
73	73	(3) state that each fact contained in the application
74	74	is true;
75	75	(4) include:
76	76	(A) a copy of the applicant's driver's license or
77	77	state-issued personal identification certificate unless the
78	78	applicant:
79	79	(i) [(A)] is a resident of a facility that
80	80	provides services related to health, infirmity, or aging; or
81	81	(ii) [(B)] is certified for participation
82	82	in the address confidentiality program administered by the attorney
83	83	general under Subchapter B, Chapter 58, Code of Criminal Procedure;
84	84	or
85	85	(B) an executed owner occupancy affidavit
86	86	described by Subsection (f)(2) that states that the property for
87	87	which the applicant is claiming the exemption is the applicant's
88	88	residence homestead;
89	89	(5) state that the applicant has read and understands
90	90	the notice of the penalties required by Subsection (f); and
91	91	(6) be signed by the applicant.
92	92	(n) Except as provided by Subsection (p), a chief appraiser
93	93	may not allow an applicant an exemption provided by Section 11.13 if
94	94	the applicant is required under Subsection (j) to provide a copy of
95	95	the applicant's driver's license, [or] state-issued personal
96	96	identification certificate, or owner occupancy affidavit unless
97	97	the address listed on the driver's license, [or] state-issued
98	98	personal identification certificate, or owner occupancy affidavit
99	99	provided by the applicant corresponds to the address of the
100	100	property for which the exemption is claimed.
101	101	(p) A chief appraiser may waive the requirement provided by
102	102	Subsection (n) that the address of the property for which the
103	103	exemption is claimed correspond to the address listed on the
104	104	driver's license, [or] state-issued personal identification
105	105	certificate, or owner occupancy affidavit provided by the applicant
106	106	under Subsection (j) if the applicant:
107	107	(1) is an active duty member of the armed services of
108	108	the United States or the spouse of an active duty member and the
109	109	applicant includes with the application a copy of the applicant's
110	110	or spouse's military identification card and a copy of a utility
111	111	bill for the property subject to the claimed exemption in the
112	112	applicant's or spouse's name; or
113	113	(2) holds a driver's license issued under Section
114	114	521.121(c) or 521.1211, Transportation Code, and includes with the
115	115	application a copy of the application for that license provided to
116	116	the Texas Department of Transportation.
117	117	SECTION 2. Not later than January 1, 2026, the comptroller
118	118	of public accounts shall prescribe the form of the owner occupancy
119	119	affidavit as required by Section 11.43(f-1), Tax Code, as added by
120	120	this Act.
121	121	SECTION 3. The changes in law made by this Act apply only to
122	122	an application for a residence homestead exemption from ad valorem
123	123	taxation filed on or after January 1, 2026.
124	124	SECTION 4. This Act takes effect September 1, 2025.